Corporations & Shareholders

    Corporations and Shareholders Advocacy 

    This section contains comments and recommendations by the AICPA on legislative, regulatory and administrative matters concerning corporations and shareholders.

    The Corporations and Shareholders Technical Resource Panel continues to monitor these advocacy issues.

    News and Developments

    Below are recent avocacy efforts in this area:


    Key Advocacy Issues

    Corporate Tax Reform

    The House Ways and Means Committee released its small business tax reform options in March of 2013 and the AICPA submitted a letter and written statement in May of 2013.

    The Senate Finance Committee released its Business Entities Tax Reform Ideas that would affect not only corporations but individual taxpayers and pass-through entities. 

    Comprehensive List of Advocacy Issues

    AICPA comments on many issues regarding corporations and their shareholders, both legislative and regulatory.  Available are all the current comments, as well as prior year comments.

    For practice support resources in this area, visit the Corporations and Shareholders Resources page.

    It contains checklists, webinars, articles, tools and practice aids to assist members in tax practice.

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