Tax Section Odyssey

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Freely-available podcasts by AICPA and CIMA. We release about 20 episodes every month, and cover a broad range of topics of interest to accounting and finance professionals worldwide.

We combine the strengths of the American Institute of CPAs (AICPA) and The Chartered Institute of Management Accountants (CIMA) in a powerful international alliance that promotes accounting and finance in every corner of the world. Today, we serve 580,000 members, candidates and registrants in 150 countries and territories

This selection features all of our active shows. To discover our podcasts that have reached the end of their seasons, search for 'AICPA & CIMA' online or in your podcast app. Get in touch at podcast@aicpa-cima.com

AICPA & CIMA Show(s) Available

When to call an audible on the passthrough entity tax

Jan 25, 2023

The Tax Cuts and Jobs Act (TCJA), P.L. 115-97, imposed a $10,000 limitation on individual taxpayers for the deduction of state and local taxes (SALT) for tax years 2018 through 2025. In response, many states enacted laws allowing (or mandating) passthrough entities (PTEs) to pay the taxes at the entity level instead.

In...

Uncovering the intricacies — Schedules K-2 and K-3

Jan 19, 2023

In December 2022, the IRS posted a revised draft version of the 2022 Partnership Instructions for Schedule K-2 and K-3 (Form 1065) and a similar revised version of the 2022 S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S). They were subsequently finalized.

On this Tax Section Odyssey episode, April...