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    Tax Advocacy - Legislation and Policy 

    The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences to promote good tax policy, particularly simplification of the tax laws, and to provide recommendations on how to reduce the "tax gap;" and (3) issuing an annual compendium of legislative proposals focused on noncontroversial proposals to simplify or correct perceived technical problems with provisions in the Internal Revenue Code.

    Tax Policy Concept Statements
     
    Tax Policy Concept Statement No. 1—Guiding Principles of Good Tax Policy: A Framework for Evaluation of Tax Proposals

    This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that are commonly cited and used as indicators of "good tax policy."

    Tax Policy Concept Statement No. 2—Guiding Principles for Tax Simplification

    In this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth guiding principles to be used in the development of simpler tax legislation and regulations.

    Tax Policy Concept Statement No. 3—Guiding Principles for Tax Law Transparency

    This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding principles to be used in the development of more transparent tax law.

    Tax Policy Concept Statement 4 —Guiding Principles for Tax Equity and Fairness

    This concept statement addresses the "good tax policy" principle of equity and fairness. The statement identifies and defines seven “dimensions” that should be considered when assessing tax equity and fairness. The statement recommends guiding principles to be used in the development of more equitable and fair tax laws. 

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    EBPAQC Alert No. 108

    Article Special Event – Center Members are Invited to Attend Risk Assessment Standards Practice Management Forum Tuesday, September 18, 2007, 2:00 – 3:30 pm Eastern Dear Center Members Enter the Forum EBPAQC members are invited to participate in a free Pract
    Published on August 30, 2207

    Hertz

    Article AICPA offers members discounts on Hertz rentals.
    Published on December 18, 2014

    Gillware Online Backup

    Article The AICPA Member Discount Program offers discounts to members on Gillware online backup service.
    Published on December 18, 2014

    2014 Vehicle Related Guides

    Checklist This is the PDF Fillable version of the Vehicle Related Guides.
    Published on December 18, 2014

    Medium Firm Networking Group Agenda April 2014

    Meeting Agenda This is the agenda from the PCPS MAP Medium Firm Networking Group's spring 2014 meeting.
    Published on December 18, 2014

    Tax CPE & Learning

    Overview The AICPA annually schedules conferences and webcasts that focus on many current tax issues that impact tax practices and business and industry members.
    Published on December 18, 2014

    CPA/PFS Perspectives Webcast Series

    Webcast This series features a panel of successful CPA/PFS credential holders discussing a particular topic commonly faced by CPA financial planners in practice.
    Published on December 18, 2014

    PFP Webcast Library

    Webcast The PFP webcast library provides seminar recordings and presentation materials and is a member benefit.
    Published on December 18, 2014

    Leadership

    Biography Here you will find information about all AICPA Executive Staff, their professional backgrounds and current efforts within the Institute, as well as leadership communications delivered by AICPA executives and volunteer leaders, covering issues affecting Institute programs and the accounting profession.
    Published on December 18, 2014

    The Practicing CPA

    Newsletter This publication provides information on practice management issues and new technical developments and delivers related practitioner perspective from all firm sizes on potential opportunities and creative strategies and solutions for practice management success.
    Published on December 18, 2014

    AICPA Individual Memberships

    Overview The AICPA offers a variety of memberships. Join the AICPA today.
    Published on December 18, 2014

    Systems Implementation / Technology Integration

    Overview This page contains resouces for accounting professionals pertaining to system implementation and technology integration.
    Published on December 18, 2014

    FedEx Shipping

    Article AICPA offers members discounts on FedEx Shipping services.
    Published on December 18, 2014

    Business, Industry & Government

    Home Tools and resources financial managers and executives practicing in business industry and government need to move organizations forward.
    Published on December 18, 2014

    AICPA Code of Professional Conduct

    Professional Standards This section includes the most current AICPA Code of Professional Conduct.  Also available for download are the pdf versions of the historical Code of Professional Conduct.
    Published on December 18, 2014

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