Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Tracking trends in business practices, technology, demographics and more is relevant to staying current in business offerings and client development activities. Trends also have tax relevance as the tax law should not hinder how we live and conduct business. This course explores trends in technology, business and society and their relevance to tax practice and the skills and knowledge we need. Finally, tax rules that are out of date and possible reforms are noted.
Publication Date: August 2025
Topics Covered
- Categorizing Data for Trends Analysis
- Economic Trends and Tax Relevance
- Technological Trends
- Other Trends - Tax Trends - Local, State, Federal and Int'l Levels
- Other Trends - Accounting and Tax Profession
- Samples of Changes and Proposals to Reflect Trends
Learning Objectives
- Identify key trends that have changed the way we work and live today compared to five or more years ago
- Explain the relevance of these trends to raising new tax issues and how to deal with them, hiring tax personnel, and finding new clients
- Describe how to identify trends to follow
- Identify a reason the tax system generally favors full-time, long-term employees
- Identify the projected U.S. share of World GDP in 2025
- Identify a consequence of COVID-related legislation
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Annette Nellen
Annette Nellen, CPA, CGMA, Esq., is a professor at San Jose State University. Her courses include tax research, taxation of property transactions, taxation for accounting majors, and financial accounting.
Annette chairs the AICPA Digital Asset Tax Task Force and is a member of the AICPA SALT Committee. She formerly served on the AICPA Tax Executive Committee, including 2 ½ years as chair. In 2023 she was appointed to the IRS Advisory Council (IRSAC) and served as the IRSAC chair for 2024 and was reappointed for a 4th year. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In June 2023, she was awarded the Sid Kess Award for Excellence in Continuing Education. She is the recipient of the 2026 CalCPA Distinguished Service Award. Annette was named one of the Top 100 Most Influential People in Accounting for 2024 and 2025 by Accounting Today.
Annette is a regular contributor to Tax Notes State, and is the author of Bloomberg Tax Portfolio #533, Amortization of Intangibles. She is co-author and co-editor of four tax textbooks from Cengage. Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. She maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com). Prior to joining SJSU in 1990, Annette was with EY and the IRS.