This course prepares students to pass the discipline-specific Business Analysis and Reporting (BAR) section of the CPA exam. Content of the BAR discipline includes data analytics financial risk management and financial planning techniques, as well as advanced technical accounting and reporting topics including assessment of revenue recognition and leases, business combinations, derivatives, and hedge accounting, as well as employee benefit plan financial statements.
This course prepares students to pass the discipline-specific Information Systems and Controls (ISC) section of the CPA exam. Content of the ISC discipline includes Information systems and technology and data governance, internal control testing, and information system security, including network security, software access, and endpoint security.
This course prepares students to pass the discipline-specific Tax Compliance and Planning (TCP) section of the CPA exam. Content of the TCP discipline includes personal financial planning and entity planning, inclusions and exclusions to gross income, and gift taxation compliance and planning. The course also covers more advanced entity tax compliance issues including consolidated tax returns, multijurisdictional tax issues, and transactions between an entity and its owners.
This applied course challenges students to research, analyze and communicate topics in accounting and/or tax by using qualitative and/or quantitative research methodology. The implications of ethics and laws on tax compliance will also be imparted in this course.