About this course
Effective tax rate and board oversight. For CA partners; CFOs; finance directors; independent directors; audit committee members. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Board tax-risk dashboard. Prerequisite: JQ-TAX-I01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.
Who this is for
Learners interested in this course
What you will learn
Course outline
1. ETR movement by driver
- ETR movement by driver
- ETR movement by driver — video
- Topic 1 knowledge check
- Impact Simulator: a deferred-tax judgment changes the ETR
2. Cash tax versus tax expense
- Cash tax versus tax expense
- Cash tax versus tax expense — video
- Topic 2 knowledge check
- Decision Mission: ETR movement by driver
3. Legacy-year and current-year exposure split
- Legacy-year and current-year exposure split
- Legacy-year and current-year exposure split — video
- Topic 3 knowledge check
4. Tax provision and audit evidence
- Tax provision and audit evidence
- Tax provision and audit evidence — video
- Topic 4 knowledge check
- Case Quest: Cash tax versus tax expense
5. Controls over advisers and filings
- Controls over advisers and filings
- Controls over advisers and filings — video
- Topic 5 knowledge check
6. Audit committee dashboard and challenge questions
- Audit committee dashboard and challenge questions
- Audit committee dashboard and challenge questions — video
- Topic 6 knowledge check
- Roleplay Studio: brief the audit committee
7. Case: Brief an audit committee on a large ETR movement and pending appeal
- Case: Brief an audit committee on a large ETR movement and pending appeal
- Case: Brief an audit committee on a large ETR movement and pending appeal — video
- Topic 7 knowledge check
- Practice Lab: repair the audit-committee tax pack
Final assessment
- Final assessment