Tax Accounting Fundamentals Session 4 | Tax Provision

• Recognize the strategic role of tax across utility operations.


• Understand the fundamentals of tax provision systems and accruals.


• Differentiate current vs. deferred taxes and their regulatory impacts.


• Navigate key reporting, reconciliations, and compliance requirements.


• Anticipate future considerations in forecasting and tax controls.

NASBA CPE Sponsor Statement
Encoursa 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.