Preview

Cpa Regulation Law Notes

Satisfactory Essays
Open Document
Open Document
742 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
Cpa Regulation Law Notes
REGULATION
HANDOUT
Business Law

2011

2011 Yaeger CPA Review Regulation
DVD/USB R1 Mod 36 (ITAX)Individual Taxation Pt 1 58 Pt 2 59 Pt 3 57 Pt 4 57 DVD/USB R2 Mod 36 (ITAX)Individual Taxation Pt 5 57 Pt 6 58 Pt 7 58 Pt 8 58 DVD/USB R3 Mod 36 Individual Taxation Pt 9 60 Pt 10 58 Pt. 11 59 Mod 37 Transactions in Property Pt 1 56 DVD/USB R4 Mod 37 Pt 2 56 Pt.3 53 Mod 38 Partnerships Pt 1 57 Pt 2 57 DVD/USB R5 Mod 38 Pt. 3 57 Mod 39 Corporate Taxes Pt.1 59 Pt 2 57 Pt 3 58 DVD/USB R6 Mod 39 Pt. 4 58 Pt. 5 59 Pt.6 55 Mod 40 Gift & Estate Tax Pt 1 55 (First 15 min = Corporate Taxes) DVD/USB R7 Mod 40 Pt.2 59 Pt.3 57 Mod 23 (PLR) Professional Responsibility Pt 1 58 Pt. 2 17 DVD/USB R8 Mod 24 (FEDE) Security Acts Pt 1 56 Pt 2 28 Mod 25 (BSTR) Business Structure Pt 1 59 Pt 2 23 Mod 26 (CONT) Contracts Pt 1 57 DVD/USB R9 Mod 26 Pt. 2 50 Mod 27 Sales (SALE) Pt. 1 56 Pt. 2 37 Mod 28 (CPAP Pt. 1 59 Pt. 2 25 DVD/USB R10 Mod 29 (Secured Transactions (SECU) Pt1 54 Mod 30 Bankruptcy (BANK) Pt. 1 59 Pt. 2 10 Mod 31 Debtor Creditor Relationship (DBCR) Pt1 46 Mod 32 (AGEN) Pt 1 26 Mod 33 (EMEN) Pt 1 36

Total Hours: 37.46_

REGULATION 2011, LAW Table of Contents

Mod 23 Mod 24 Mod 25 Mod 26 Mod 27 Mod 28 Mod 29 Mod 30 Mod 31 Mod 32 Mod 33 Mod 34 Mod 35

1 3 6 14 20 25 29 32 35 38 40 45 49

Professional & legal resPonsibilities

Mod 23

1

2

Mod 24

3

Permitted * Restricted *

* As long as sold to accredited investors

4

of the event

report to the SEC within 4 business days after occurance

5

Mod 25

jointly and severally liable for all partnership debts and contract obligations

To admit a limited partner all partners must agree. To admit a general partner all partners must agree

6

addmission or removal of a general or limited partner

7

8

partners in an LLP are general partners, partners are jointly and severally liable for partnership contract debts and an LLP is taxed as a partnership)

9
Continue Reading
View Writing Issues

You May Also Find These Documents Helpful

  • Satisfactory Essays

    LIT1 task 310 1 2 01 06 Task 1A
    • 1025 Words
    • 4 Pages

    LIT1 task 310 1 2 01 06 Task 1A

    GENERAL PARTNERSHIP: Two or more components/people come together to share a business. Each partner shares responsibility for P&L.…

    • 1025 Words
    • 4 Pages
    Satisfactory Essays
    Read More
  • Good Essays

    ACC 410 - Zimmerman - UNLV - Exam #4 Notes
    • 3783 Words
    • 16 Pages

    ACC 410 - Zimmerman - UNLV - Exam #4 Notes

    1. General Partnership (GP): The partners share profits & losses in some specified manner. In a GP, the partners have potential UN-limited liability.…

    • 3783 Words
    • 16 Pages
    Good Essays
    Read More
  • Good Essays

    LIT1 Task 1
    • 1514 Words
    • 5 Pages

    LIT1 Task 1

    Liability – There is unlimited liability in a general partnership. The owners/partners are responsible for all profits and losses. If one partner is unable to pay a debt the other partners will be accountable to pay.…

    • 1514 Words
    • 5 Pages
    Good Essays
    Read More
  • Good Essays

    Lit 1 Task 1
    • 720 Words
    • 3 Pages

    Lit 1 Task 1

    Liability- Partners share all profits but are completely liable for all debts associated with the partnership, just as one would with a sole proprietorship…

    • 720 Words
    • 3 Pages
    Good Essays
    Read More
  • Good Essays

    HCS 567 Week 3
    • 721 Words
    • 3 Pages

    HCS 567 Week 3

    For business with two or more owners the decision may be to utilize a general or a limited partnership. The general partnership is not dependent on one person for its successes in fact all the partners have a say in how the business runs and functions as per the partnership agreement (Barringer & Ireland, 2010). This type of organization is similar to the sole proprietorship in that the income is noted on the partners’ personal tax returns as the venture files and an informational tax return only (Barringer & Ireland, 2010). The venture also has limited liquidity. Limited partnership is a modified general partnership with the modification being the addition of two different class of partners, general and limited. This venture is used when attempting to…

    • 721 Words
    • 3 Pages
    Good Essays
    Read More
  • Good Essays

    Chapter Six
    • 1050 Words
    • 3 Pages

    Chapter Six

    4. A limited partnership is a form of partnership similar to a general partnership, except that in addition to one or more general partners (GPs), there are one or more limited partners (LPs).…

    • 1050 Words
    • 3 Pages
    Good Essays
    Read More
  • Powerful Essays

    BLAW 308 Ch 37 PowerPoint 1

    • 1645 Words
    • 9 Pages

    BLAW 308 Ch 37 PowerPoint 1

    Some Nuances: the partnership and LLP are essentially the same form. The LLP is a limited liability partnership-- a partnership for which the partners have chosen limited liability. Each has only one class of partners…

    • 1645 Words
    • 9 Pages
    Powerful Essays
    Read More
  • Better Essays

    Jean Reinhard
    • 1670 Words
    • 5 Pages

    Jean Reinhard

    References: Bank, S., & Stark, K. (2013). Selected sections: Corporate and partnership income tax code and regulations, 2013-2014. St Paul: Foundation Press.…

    • 1670 Words
    • 5 Pages
    Better Essays
    Read More
  • Satisfactory Essays

    Fi515 Week One Mini Case
    • 508 Words
    • 3 Pages

    Fi515 Week One Mini Case

    Partnership: Business owned by two or more persons who are personal responsible for all its liabilities. The partners pay personal income tax on their share of these profits. Each partner has unlimited liabilities for all the business’s debts.…

    • 508 Words
    • 3 Pages
    Satisfactory Essays
    Read More
  • Powerful Essays

    Cpa Handbook
    • 6630 Words
    • 27 Pages

    Cpa Handbook

    UNIFORM CPA EXAMINATION HANDBOOK CALIFORNIA BOARD OF ACCOUNTANCY EXAMINATION UNIT 2000 Evergreen Street, Suite 250 Sacramento, CA 95815 Telephone: (916) 561-1703 Facsimile: (916) 263-3677 Web: www.cba.ca.gov CONTACT INFORMATION California Board of Accountancy 2000 Evergreen Street, Suite 250 Sacramento, CA 95815-3832 Main Telephone: (916) 263-3680 Fax: (916) 236-3675 Web site: www.cba.ca.gov CBA Outreach E-mail: outreach@cba.ca.gov Certifications Telephone: (916) 561-1701 Enforcement (Filing a Complaint, Enforcement Actions)…

    • 6630 Words
    • 27 Pages
    Powerful Essays
    Read More
  • Powerful Essays

    Review for Exam 3
    • 941 Words
    • 5 Pages

    Review for Exam 3

    6. General partners or Limited Partners of a limited partnership remain jointly and severally liable for partnership obligations?…

    • 941 Words
    • 5 Pages
    Powerful Essays
    Read More
  • Powerful Essays

    Bus 375
    • 1207 Words
    • 5 Pages

    Bus 375

    larger than sole proprietorships. In a general (or regular) partnership, all partners have unlimited liability, and each partner is legally liable for all of the debts of the partnership.…

    • 1207 Words
    • 5 Pages
    Powerful Essays
    Read More
  • Powerful Essays

    Economics study guide
    • 635 Words
    • 3 Pages

    Economics study guide

    What is the difference between a general partnership and a limited partnership? General partnership—all partners have equal responsibility, limited partnership—at least one partner is a silent partner…

    • 635 Words
    • 3 Pages
    Powerful Essays
    Read More
  • Powerful Essays

    Course outline
    • 3432 Words
    • 14 Pages

    Course outline

    1 TABL2751 – Business Taxation TABL2751 BUSINESS TAXATION (Taught concurrently with LAWS3147 – Elements of Income Tax Law) Course Outline Semester 1, 2014 Part A: Course-Specific Information Please consult Part B for key information on ASB policies (including those on plagiarism and special consideration), student responsibilities and student support services. Australian School of Business Taxation and Business Law 2 TABL2751 – Business Taxation Table of Contents 1 PART A: COURSE-SPECIFIC INFORMATION 1 1 STAFF CONTACT DETAILS 1 2 COURSEDETAILS 1 2.1 Teaching Times and Locations 1 2.2 Units of Credit 1 2.3 Summary of Course 1 2.4 Course Aims and Relationship to Other Courses 1 2.5 Student Learning Outcomes 2 3 LEARNING AND TEACHING ACTIVITIES 4 3.1 Approach to Learning and Teaching in the Course 4 3.2 Learning Activities and Teaching Strategies 4 4 ASSESSMENT 5 4.1 Formal Requirements 5 4.2 Assessment Details 5 4.2.1 Tutorial participation 5 4.2.2 Response to tutorial problems 6 4.2.3 Mid-semester exam 7…

    • 3432 Words
    • 14 Pages
    Powerful Essays
    Read More
  • Good Essays

    The Process of Determining
    • 367 Words
    • 2 Pages

    The Process of Determining

    A general partner is personally liable only for the amount of money he has invested in the partnership.…

    • 367 Words
    • 2 Pages
    Good Essays
    Read More

Related Topics