Accounting Methods & Periods: Including Form 3115 - Tax Staff Essentials

Register Now
  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Taxes (Technical) (2.00)
  • Prerequisites
    • Experience in taxation

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Taxes
  • Message
    • When & Where You Want


This course will help practitioners best determine accounting methods for their clients and how to keep them in compliance.

Designed For

  • Tax professionals in public accounting
  • Tax professionals within corporate finance or tax departments


  • Recognize when the use of the cash method is appropriate.
  • Understand and apply the basic rules for a change in accounting method.
  • Choose a proper accounting period under the federal tax rules.
  • Identify which IRS revenue procedures provide the guidance for a given scenario for a taxpayer to change his or her accounting method with the IRS.
  • Prepare Form 3115, Application for Change in Accounting Method, and recognize how and when this form should be filed by the taxpayer.


  • What constitutes a method
  • Cash versus accrual
  • Automatic changes
  • Changes needing permission
  • When and how to change a method
  • How to account for the change in method

Register Now

← Back to List