A special lecture on the topic “Deferred Tax" was realized on Tuesday 6/12/2016 in the course Accounting of Corporations. Lecturer Ing. Mgr. Hana Berková from company PricewaterhouseCoopers Audit, Ltd. acquainted students of specialization Accounting and Taxes not only with legislative regulation of deferred tax, but also with the valuation, accounting and audit of this accounting instrument.