Fiduciary Accounting: Fundamentals & Rules
Total Credits: 2 including 2 Accounting - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing
- Faculty:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
- Expires 30 day(s) after program date.
Description
This course will dive into the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus.
Basic Course Information
Learning Objectives- Apply a working knowledge of the financial accounting rules for estates and trusts
- Identify planning and potential pitfalls
Major Subjects
- Fundamentals of fiduciary accounting
- Uniform Principal and Income Act
- Mandatory and discretionary allocations and adjustments
- Address the trustees ability to override the fallback rules
- Review the contents of a proper set of trust accounting statements
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| Fiduciary Accounting: Fundamentals & Rules Handout (4 MB) | Available after Purchase | ||
Faculty
Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Dates
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Wed, May 28, 2025 - 12:00pm to 01:47pm PDT
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Tue, Jun 03, 2025 - 07:00am to 08:47am PDT
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Thu, Jun 19, 2025 - 09:00am to 10:47am PDT
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Thu, Jul 03, 2025 - 07:00am to 08:47am PDT
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Mon, Jul 28, 2025 - 12:00pm to 01:47pm PDT
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Mon, Aug 04, 2025 - 07:00am to 08:47am PDT
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Tue, Aug 19, 2025 - 09:00am to 10:47am PDT
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Wed, Sep 03, 2025 - 07:00am to 08:47am PDT
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Tue, Sep 30, 2025 - 12:00pm to 01:47pm PDT
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Fri, Oct 03, 2025 - 07:00am to 08:47am PDT
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Mon, Oct 20, 2025 - 09:00am to 10:47am PDT
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Mon, Nov 03, 2025 - 07:00am to 08:47am PST
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Mon, Nov 24, 2025 - 12:00pm to 01:47pm PST
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Wed, Dec 03, 2025 - 07:00am to 08:47am PST
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Fri, Dec 19, 2025 - 09:00am to 10:47am PST
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Sat, Jan 03, 2026 - 07:00am to 08:47am PST
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Wed, Jan 28, 2026 - 12:00pm to 01:47pm PST
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Tue, Feb 03, 2026 - 07:00am to 08:47am PST
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Thu, Feb 19, 2026 - 09:00am to 10:47am PST
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Tue, Mar 03, 2026 - 07:00am to 08:47am PST
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Sat, Mar 28, 2026 - 12:00pm to 01:47pm PDT
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Fri, Apr 03, 2026 - 07:00am to 08:47am PDT
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Mon, Apr 20, 2026 - 09:00am to 10:47am PDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For Practitioners and members in industry seeking to gain a better understanding of fiduciary accounting of estate and trusts issues
Yellow Book No
Original Recording Date
05/25
Prerequisites Basic working knowledge of accounting for estates and trusts
Date Added to Catalog 3/15/2025
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.