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Fiduciary Accounting: Fundamentals & Rules

Total Credits: 2 including 2 Accounting - Technical

Average Rating:
Not yet rated
Categories:
ACPEN Industry Institute |  Accounting and Auditing
Speaker:
Doug Van Der Aa, CPA, JD
Course Levels:
Intermediate
Duration:
2 Hours
License:
Never Expires.
Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.
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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

Handouts

Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) Available after Purchase
Fiduciary Accounting: Fundamentals & Rules Handout (4 MB) Available after Purchase

Speaker

Doug Van Der Aa, CPA, JD's Profile

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

Wed, May 28, 2025 - 03:00pm to 04:47pm EDT
Tue, Jun 03, 2025 - 10:00am to 11:47am EDT
Thu, Jun 19, 2025 - 12:00pm to 01:47pm EDT
Thu, Jul 03, 2025 - 10:00am to 11:47am EDT
Mon, Jul 28, 2025 - 03:00pm to 04:47pm EDT
Mon, Aug 04, 2025 - 10:00am to 11:47am EDT
Tue, Aug 19, 2025 - 12:00pm to 01:47pm EDT
Wed, Sep 03, 2025 - 10:00am to 11:47am EDT
Tue, Sep 30, 2025 - 03:00pm to 04:47pm EDT
Fri, Oct 03, 2025 - 10:00am to 11:47am EDT
Mon, Oct 20, 2025 - 12:00pm to 01:47pm EDT
Mon, Nov 03, 2025 - 10:00am to 11:47am EST
Mon, Nov 24, 2025 - 03:00pm to 04:47pm EST
Wed, Dec 03, 2025 - 10:00am to 11:47am EST
Fri, Dec 19, 2025 - 12:00pm to 01:47pm EST
Sat, Jan 03, 2026 - 10:00am to 11:47am EST
Wed, Jan 28, 2026 - 03:00pm to 04:47pm EST
Tue, Feb 03, 2026 - 10:00am to 11:47am EST
Thu, Feb 19, 2026 - 12:00pm to 01:47pm EST
Tue, Mar 03, 2026 - 10:00am to 11:47am EST
Sat, Mar 28, 2026 - 03:00pm to 04:47pm EDT
Fri, Apr 03, 2026 - 10:00am to 11:47am EDT
Mon, Apr 20, 2026 - 12:00pm to 01:47pm EDT

Additional Info

Basic Course Information

Advanced Preparation None
Course 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.

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