The pass-through entities curriculum is designed to present competencies related to pass-through entities in an order that is recommended for those already familiar with issues related to pass-through entities who would like a review in the area, or those professionals who are new to pass-through entity taxation. Each of the competencies listed are mapped to specific courses that should be taken in the order presented to help the participant become knowledgeable in each pass-through entity competency area.
Course Levels:
Basic: Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.
Intermediate: Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced: Focuses on the development of in-depth knowledge, a variety of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower level professionals with specialized knowledge in a subject area.
Update: Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.
Overview: Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.
