The Tax Division is composed of Tax Policy & Advocacy (TPA) and Tax Practice & Ethics (TPE) related committees and Technical Resource Panels (TRPs). Advocacy related committees and TRPs monitor tax legislative and regulatory developments in their assigned areas, developing comments on tax legislation, regulations, and administrative matters. Tax Practice & Ethics related committees and TRPs monitor the tax landscape identifying emerging issues and developing communications, tools and practice aids for members in technical, ethical, practice management, and procedural tax areas.
Each committee and TRP has a chair, vice-chair or immediate past chair and 8 to 16 other members. Committee and TRP chairs and members are appointed annually by the chair of the AICPA Board of Directors; Chairs of all working groups serve one year as vice chair, two years as chair, and one year as immediate past chair. After service as chair, the member will generally not be reappointed to that working group.
Committee and TRP appointments are for a one-year term. Those who make a positive contribution are generally offered reappointment for additional terms, up to a total of three consecutive years on a committee and four years on a TRP. Those who fail to participate in meetings, projects, and conference calls or respond to e-mails will generally not be reappointed the following year.
Appointed members are expected to
- attend meetings of their working group;
- participate in conference calls;
- timely complete assigned tasks; and
- suggest items for the working group to consider.
Chairs are responsible (with the assistance of the staff liaison) for actively directing the working group’s projects; assuring that projects are completed and presented for TEC approval; and encouraging full member participation in the group’s activities.
Five committees are divided between tax policy & advocacy and tax practice & ethics responsibilities.
|Technical Resource Panels (TRPs)
Ten TRPs are policy & advocacy focused and comprised of the following technical areas:
|Working Groups & Task Forces