Tax Accounting University

Tax Accounting University (TAU) is a series of educational courses designed to provide hands-on learning and technical knowledge surrounding the vast world of tax accounting and reporting.

Related topics:   Tax Services | Tax accounting |  Tax planning |  Tax compliance

What EY can do for you

“Getting the numbers right” today continues to be challenging and time-consuming, and it often requires considerable judgment. The obligations of today’s complex business, legislative and regulatory tax environment for increased transparency place further burdens on a company’s provision resources. In addition, acquisitions, divestitures, spin-offs, IPOs, restructurings and other business transactions are also triggers for increased experience and drive the need for enhanced tax accounting capabilities and resources.

Tax Accounting University (TAU) is the Ernst & Young LLP educational program for in-house tax and accounting department personnel, which is designed to provide hands-on learning and technical knowledge in tax accounting to help you get the numbers right. TAU courses are taught by our leading tax accounting professionals. Classes are offered virtually, and participants will receive continuing professional education (CPE) credit in accounting. Courses are complimentary — there is no registration fee and no charge for the course materials.

The EY Tax Accounting University (TAU) curriculum includes three courses

Tax Accounting 101 (TA101) – The basics of tax accounting

  • TA101 course descriptions and registration information

    TA101 (beginner) is an introductory-level education course covering the basic aspects of Accounting Standards Codification 740, Income Taxes.

    This course includes financial accounting and reporting guidance for the effects of income taxes that result from an entity’s activities during the current and preceding years. TA101 is intended for those without prior experience in tax accounting or those who want a refresher course. Topics include changes in tax law, uncertain tax positions, valuation allowances, and financial statement presentation and disclosures.

    Topics covered include:

    • ASC 740 – Theory introduction
    • Changes in tax laws, rates and methods
    • Uncertain tax positions
    • Valuation allowances
    • Financial statement presentation requirements
Date
Topics
Time
Location
Click to register
December 13, 2023

Valuation allowances

Financial statement presentation requirements

 1-3 PM ET Virtual Register

Tax Accounting 201 (TA201) – Intermediate income tax accounting

  • TA201 course descriptions and registration information

    Tax Accounting 201 is intended for those with prior education or experience in income tax accounting who want to strengthen and expand their knowledge of additional topics, such as business combinations, share-based payments, intra-period tax allocation, outside basis differences and interim reporting. Topics covered include:

    • Share-based payments
    • Domestic and foreign subsidiaries
    • Accounting for business combinations
    • Intercompany transactions
    • Intraperiod tax allocation
    • Interim income tax accounting
Date
Topics
Time
Location
Click to register
November 15, 2023
  • Accounting for business combinations
  • Intraperiod tax allocation
 1-3 PM ET

 Virtual Regsiter

Tax Accounting 301 (TA301) – Advanced income tax accounting

  • TA301 course descriptions and registration information

    Tax Accounting 301 covers specialized topics for professionals with significant prior experience in income tax accounting. This course covers topics such as contingent consideration in business combinations, outside basis differences of entities that are not subsidiaries, state and local income tax provisions, foreign currency, separate financial statements of a subsidiary, intercompany transactions, changes in estimates and error corrections, and income taxes for noncontrolling interests. Topics covered include:

    • Financial accounting for foreign currency
    • Outside basis differences of entities that are not subsidiaries
    • State and local income taxes
    • Business combinations
    • Income taxes for noncontrolling interests
    • Separate financial statements of a subsidiary
    • Error correction versus a change in accounting estimate
    • Tax holidays
    • Government assistance
    • Transactions directly with a governmental taxing authority
Date
Topics
Time
Location
Click to register
September 20, 2023
  • State and local income taxes
  • Error correction versus a change in accounting estimate
  • Government assistance
  • Transactions directly with a governmental tax authority
 1-3 PM ET Virtual Regsiter
March 20, 2024
  • Financial accounting for foreign currency
  • Outside basis differences of entities that are not subsidiaries
 1-3 PM ET

 Virtual Regsiter
May 22, 2024
  • Business combinations
 1-3 PM ET Virtual Regsiter
June 19, 2024
  • Income taxes for noncontrolling interests (NCI)
  • Separate financial statements of a subsidiary
  • Tax holidays
 1-2 PM ET

 Virtual Register

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Frequently Asked Questions

  • 1. What is EY’s Tax Accounting University (TAU)?

    Tax Accounting University (TAU) is EYs program of courses designed to provide education in Accounting Standards Codification (ASC) Topic 740, Income Taxes, for our clients' tax and accounting personnel. TAU courses are taught by our leading tax accounting professionals. These courses are designed to provide hands-on learning and technical knowledge surrounding the vast world of tax accounting and reporting by providing education in tax accounting principles, practical examples, and case studies.

  • 2. What are the benefits of attending TAU?

    TAU is designed to help with “getting the numbers right”.  Over the past decade, the landscape of tax accounting has changed immensely, and there have been significant complexities and nuances surrounding financial reporting and compliance, business combinations and many other areas, as well as the need to provide increased transparency surrounding a company’s provision resources. TAU will provide participants with educational tools to strengthen your knowledge of ASC 740, income tax accounting and help navigate through these complexities and help you to “get the numbers right”.

  • 3. How much does it cost to attend TAU?

    TAU is a complimentary offering provided by EY. There are no registration fess or charges for the course materials.

  • 4. How many TAU sessions are offered in total how long does each session take?

    TAU consists of nine sessions in total, ranging from 1 to 2 hours per session.

  • 5. What courses are offered?

    TAU offers courses that cater to all experience levels ranging from the novice tax accountant to the seasoned tax professional: 

    • TAU 101 - The beginner introductory courses have been designed for professionals without tax accounting experience. In TAU 101, we will cover the basic aspects of Accounting Standards Codification 740, Income Taxes (ASC 740).   
    • TAU 201 – The intermediate courses are intended for those with prior education or experience in income tax accounting who want to strengthen or expand their knowledge in additional topics such as business combinations, share-based payments, Intra-period tax allocation, outside basis differences and interim reporting. 
    • TAU 301 – The advanced courses are a deeper dive into more specialized topics for professionals with significant prior experience in income tax accounting.  Some of the topics highlighted in the TAU 301 offerings include contingent consideration in business combinations, state and local income tax provisions, and intercompany transactions.

  • 6. Are the courses CPE Eligible?

    Yes. TAU courses are CPE eligible. Participants can earn up to a total of 19.6 CPE credit hours if the participant requirements are met (required attendance time and polling question responses). Each course ranges from 1.2 to 2.4 hours depending on the length of the session.

  • 7. Are there any pre-requisites required?

    While there are no pre-requisites required, the TAU courses have been designed with your level of experience and expertise ranging from beginner to advanced, in mind. TAU 101 will provide the foundation that is built upon in the TAU 201 and TAU 301 courses. It is recommended to take the courses in that prescribed order.

  • 8. How do you register and access the courses?

    You can register for TAU courses directly from this page. TAU is currently offering sessions at select times through June 2024.  TAU courses are offered virtually. Once registered, you will receive a confirmation email that includes the Zoom link for the session, on the applicable date.   If you don’t receive the confirmation email and Zoom link, please contact us via TARAS@ey.com.

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