Additional Standards & Ethics Rules

    Additional Standards and Ethics Rules 

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    Additional Standards and Ethics Rules

    Overview Members need to be alert to and comply with all other standards and ethics rules that may apply to them and their practices. Examples of such standards and rules are included on this page.
    Published on May 07, 2014

    AICPA Report on the Need for Civil Tax Penalty Reform

    Comment Letter August 2009.  The AICPA submitted a report to Congressional tax-writing committees, the IRS, and Treasury urging reform of the civil tax penalty system.
    Published on September 13, 2012

    AICPA Actions Regarding the IRC Section 6694 Preparer Penalty Standard (2007-2009)

    Article The AICPA actively engaged in both legislative and regulatory efforts in response to the May 2007 revisions to the section 6694 preparer penalty standards, specifically with respect to the "more likely than not" standard. I.  May 2007 Revision
    Published on September 10, 2012

    AICPA Requests for Immediate Guidance under the New Section 6694 Preparer Penalty Provisions

    Comment Letter September 2007.  The AICPA requested immediate guidance from the IRS on specific issues to facilitate the transition to the new section 6694 preparer penalty provisions.
    Published on April 28, 2010

    AICPA Recommendations Regarding Guidance Needed under Section 6694 on Issues in the Estate and Gift Tax Areas

    Comment Letter April 2008. AICPA offers supplemental recommendations regarding section 6694 issues that are specific to the estate, gift, and trust tax practice areas.
    Published on April 28, 2010

    AICPA Recommendations Regarding Guidance Under Section 6694

    Comment Letter March 2008. AICPA offers recommendations to the IRS and Treasury regarding guidance to be issued under section 6694 and related provisions.
    Published on April 28, 2010

    AICPA Comments on the Application of the Revised Section 6694 Provisions to Nonsigning Preparers

    Comment Letter November 2007. AICPA offers comments to the IRS on: the application of the transitional rule to nosigning preparers, disclosure requirement for nonsigning preparers, and specific forms to which section 6694 applies.
    Published on April 28, 2010

    AICPA Request for Transitional Relief from May 2007 Change to Section 6694

    Comment Letter June 2007.  AICPA urged Treasury and the IRS to provide transitional relief regarding the effective date for the changes to the preparer penalty standards in IRC section 6694.
    Published on April 27, 2010

    AICPA Comments on Proposed Section 6694 Regulations

    Comment Letter August 2008. AICPA offers comments on the proposed regulations issued under section 6694 and related provisions.
    Published on April 27, 2010

    AICPA Letter to House and Senate Oversight Subcommittees Urging Revisions to the Newly Enacted Preparer Penalty Standard

    Legislative Letters July 2007. AICPA submitted a letter to the House and Senate Oversight Subcommittees explaining the need for a revision to the newly enacted section 6694 preparer penalty standards.
    Published on April 27, 2010

    AICPA Letter to House and Senate Tax-Writing Committees Urging a Legislative Change to the Section 6694 Standard

    Legislative Letters July 2007.  AICPA urged the Congressional tax-writing committees to revise the newly enacted section 6694 preparer penalty standards.
    Published on April 27, 2010

    AICPA Letter to Congressional Tax-Writing Committees Urging Revisions to the Newly Enacted Preparer Penalty Standard

    Article July 2007.  The AICPA urged Congressional tax-writing committees to reconsider the recently enacted "more likely than not" standard for the section 6694 preparer penalty.
    Published on April 27, 2010

    AICPA Comments on the Interim Penalty Compliance Rules

    Comment Letter March 2009.  AICPA comments on Notice 2009-5, particularly commending the IRS and Treasury on providing the interim penalty compliance rules in section C.
    Published on April 27, 2010

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