Pillar Two: Frequently Asked Questions

Total CPE

Tuition
$60.00

Approximate Length
01:00:00

Course Number
24-WB-103-WC

Total CPE

Tuition
$60.00

Approximate Length
01:00:00

Course Number
24-WB-103-WC

Course Details

With Pillar Two now in effect, many questions are being raised about specific aspects of the rules; accounting for top-up taxes in interim and annual periods; and the impact on the external audit process. In this course, professionals from KPMG’s audit and tax practices share their insights to help get you ready.

By the end of this course, participants should be able to:

recall readiness objectives for accounting for income taxes under the new Pillar Two regime.

Note: This course is based on a live webcast that took place on January 24, 2024. It references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Pillar Two, Tax, GloBE, Controllership, Safe Harbors, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.

Pre-requisites: There are no pre-requisites for this course.

Level of Knowledge: Intermediate
Field of Study: Accounting – 1
Delivery Method: Web Based Self Study