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Definition of Program-Specific Audits 

A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs). Section 235 of Office and Management and Budget (OMB) Circular A –133, Audits of States, Local Governments, and Non-Profit Organizations, provides guidance on program-specific audits. Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.

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Section 2704 Valuation Regulations How Will It Impact Your Clients

Newsletter Despite the long-held belief in tax planning circles that the above is true, the IRS recently proposed regulations that, according to Mark Mazur, assistant secretary for tax policy at the Treasury Department, “will close a tax loophole that certain taxpayers have long used to understate the fair market value of
Published on August 26, 2016

Problems Obtaining Transcripts In Lieu of an Estate Tax Closing Letter

Newsletter Last year, the IRS announced that it will no longer automatically issue an estate tax closing letter; instead, taxpayers must request one. The IRS has suggested that an acceptable substitute may be an account transcript with the transaction code 421, Closed examination of tax return, which notes that the Form
Published on August 26, 2016

Capital Tax Update

Newsletter In August, it’s so quiet in Washington, you could hear a bill drop. That is, if Congress were here.  However, the IRS and AICPA are still in town and keeping busy; here’s a roundup of things you want to know.
Published on August 26, 2016

NPRC Resources

Overview Review and download National Peer Review Committee Resources.
Published on August 24, 2016

Tax Practice Management

Overview Tax Practice Management webpage that provides guidance, tools, resources, and learning opportunities. Also provides access to additional resources for tax section members around practice management.
Published on August 24, 2016

Peer Review For Large Firms

Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 24, 2016

Tax Compliance

Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
Published on August 24, 2016

Peer Review For Medium Firms

Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 24, 2016

Peer Review For Sole Practitioners and Small Firms

Overview On the Peer Review page for Sole Practitioners and Small Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 24, 2016

Letters of Comment on Exposure Draft of Proposed Statement on Auditing Standards-The Auditors Consideration of an Entity...

Comment Letter Comment Letter #1-Laura Lindal Comment Letter #2 - State of Tennessee-Division of State Audit
Published on August 24, 2016

Letters of Comment on Exposure Draft of Proposed SSARS 21 Section 90

Overview Comment Letter #1 - Florida Institute of CPAs Committee on Accounting Principles and Auditing Standards Comment Letter #2 - RSM US LLP
Published on August 24, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on August 24, 2016

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 24, 2016

For Peer Reviewers

Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
Published on August 24, 2016

Peer Review - Home

Overview On the home page of the Peer Review Interest Area, you can find links for peer reviewers, CPA firms, the public and information and resources related to peer review.
Published on August 24, 2016

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