October 20, 2025

Webinar

2 CPE

Fiduciary Accounting: Fundamentals & Rules

October 20, 2025
Webinar
2 CPE

Fiduciary Accounting: Fundamentals & Rules

  • Instructor

    Doug
    Van Der Aa

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. 

Learning Objectives

  • Apply a working knowledge of the financial accounting rules for estates and trusts
  • Identify planning and potential pitfalls

Major Topics

  • 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

CPE Credits Available

2 CPE
2
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting

Advanced Preparation

None

Intended Audience

Practitioners and members in industry seeking to gain a better understanding of fiduciary accounting of estate and trusts issues

Provider

ACPEN

Register For This Event

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    $ 79 79
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    Price includes $0.00 early registration discount(s) - expires 10/10

    Price includes $0.00 early registration discount(s) - expires 10/10

  • ASCPA Non-Member

    $ 109 109

    Price includes $0.00 early registration discount(s) - expires 10/10

    Price includes $0.00 early registration discount(s) - expires 10/10

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