Ongoing Family Law Tax Issues 2026

Overview

As sustainability reporting moves into the spotlight, ethical expectations are rising fast. In this session, Kam Leung and Szilvia Sramko break down the International Ethics Standards for Sustainability Assurance (IESSA) and what they mean for assurance professionals navigating complex value chains, external experts, and advanced technologies. Attendees will learn how to spot ethical risks early, exercise sound judgment, and protect independence in a rapidly evolving assurance landscape.

Highlights

• Dealing with a non-cooperative spouse during separation
• Inconsistent positions on income
• Allocating RSUs and other income during and after divorce
• Innocent spouse
• Amending previously filed joint returns
• with or without former spouse

Objectives

• Identify strategies for addressing uncooperative spouses and inconsistent income reporting during divorce proceedings.
• Understand the allocation of RSUs and other forms of compensation during and after divorce.
• Explain the concept of innocent spouse relief and the process of amending previously filed joint tax returns.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.