• videocam Live Webinar with Live Q&A
  • calendar_month December 9, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparation - Individual
  • schedule 110 minutes

Accounting Methods: Overview of Establishing, Implementing, and Changing Methods

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$167.45
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Discount expires 11/25/26

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About the Course

Introduction

Our panel of knowledgeable CPAs will explain how accounting methods are adopted, discuss avoiding frequently encountered missteps, and provide scenarios where accounting method choices can be used to lower overall tax liability.

Description

This course is designed to provide tax professionals with a thorough understanding of the various accounting methods and their applications, ensuring you stay ahead in the ever-evolving landscape of tax regulations. 

Listen as our panel of accounting methods experts explains the nuances of accounting methods so that tax advisers and businesses can mitigate unexpected tax consequences and minimize tax liability. 

Presented By

Cindy Houser
Principal
Ryan, LLC

Ms. Houser is an Income Tax Principal at Ryan. She leads the national Tax Accounting Methods practice and works with businesses across a wide range of industries to develop practical tax accounting methods strategies that improve cash flow, manage risk, and support broader business objectives.

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Caitlin Slezak
Principal
Baker Tilly US, LLP

Ms. Slezak is a principal with Baker Tilly’s specialty tax practice. She specializes in overall cash tax planning for businesses and technical tax accounting methods including inventory accounting (last in, first out (LIFO) and uniform capitalization (UNICAP)), revenue and expense recognition strategies and permanent deduction planning. Ms. Slezak provides value to clients by monetizing deferred tax assets (DTA), minimizing permanent addbacks and securing IRS audit protection related to accounting method changes. She has published numerous articles and thought leadership as it relates to federal tax planning and compliance. Ms. Slezak She is a recognized leader in her field on a national level.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Wednesday, December 9, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Technical overview of accounting methods

A. General framework for tax treatment

B. General rules for overall accounting methods

C. General rules for revenue recognition (Section 451)

D. General rules for expense recognition (Section 461)

E. Special accounting methods

F. Capitalization provisions

II. Procedural considerations of accounting methods

A. How is a method established?

B. Adopting a new method

C. Other considerations

III. Hot topics in accounting methods

A. Overall method changes

B. Revenue recognition opportunities

C. Prepaid payment liabilities

D. Current landscape

The panel will review these and other key issues:

  • How do accounting methods play a role tax strategy?
  • How to implement a change in accounting method
  • What should taxpayers and practitioners consider during the planning and implementation process?

Learning Objectives

After completing this course, you will be able to:

  • Identify common accounting methods
  • Determine how an accounting method is adopted
  • Ascertain expense deduction rules under Section 461
  • Decide when a change in accounting method should be considered
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .