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Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this additional amount.
This course will review the trust fiduciary accounting requirements under the Texas Trust Code’s Uniform Principal and Income Act. We will review which receipts and disbursements to/from trusts should be allocated to principal or income.
Attendees will gain a basic understanding of the Texas Trust Code’s Uniform Principal and Income Act and how to account for receipts and disbursements.
Prerequisites: The method of presentation is group-live instruction and the program level is basic. There are no prerequisites for this course nor is there any advanced preparation required.