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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 Prac
    Published on August 30, 2207

    E.D.G.E. Conference August 5-7, 2015

    Conference Join other young CPAs from across the country in New Orleans for the E.D.G.E. Conference.  Leave all expectations of a traditional conference behind.  The E.D.G.E. Conference is highly interactive, and exciting.
    Published on November 26, 2014

    The Edge - Archived Articles 2014

    Newsletter The Edge e-newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
    Published on November 26, 2014

    Leveraging Technology

    Guidance PCPS is dedicated to helping firms stay abreast of important emerging issues. Accordingly, this section, will provide you with the tools and articles you need to stay informed of the latest risks, trends and developments.
    Published on November 26, 2014

    PCPS Audio Webcasts

    Overview PCPS offers audio webcasts that provide updates, guidance, firm practice management solutions and more.  Whether you are a member or not you will find a webcast to benefit your firm.
    Published on November 26, 2014

    PCPS Audio Webcasts Registrations

    Overview If you are new to PCPS or are interested in what PCPS membership has to offer, don't miss these new informative quarterly audio webcasts covering access to and navigation of the web site, and assistance with benefits, tools and resources available to PCPS members.
    Published on November 26, 2014

    The CPA Personal Financial Specialist (PFS) Credential

    Overview Learn about the Personal Financial Specialist (PFS) Credential.
    Published on November 26, 2014

    The Edge e-Newsletter

    Newsletter The Edge e-newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
    Published on November 26, 2014

    Health Care Reform Resources Center

    Overview Information about health care reform and resources to assist you in navigating the complexities of the provisions so you can make informed decisions for your clients and organizations.
    Published on November 26, 2014

    AICPA comments on Forms 1095-A and 1095-B

    Article The AICPA submitted comments on draft forms 1095-A, Health Insurance Marketplace Statement and 1095-B, Health Coverage.  The comments were aimed at providing feedback on the newly issued forms.
    Published on November 26, 2014

    Sustainability Reporting and Assurance

    Home Sustainability resources enabling AICPA members to add value to their company and client sustainability initiatives including sustainability reporting, assurance and other services.
    Published on November 26, 2014

    Tax Section

    Overview The AICPA Tax Section provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration.
    Published on November 26, 2014

    Case Study Perrys Ice Cream

    Case Study A case study in sustainability from Perry's Ice Cream
    Published on November 26, 2014

    IRS Procedure & Tax Administration

    Guidance The topic of IRS procedure and tax administration covers a broad range of procedures that the IRS must follow in order to administer fair tax administration. It encompasses the use of revenue rulings, revenue procedures, the Internal Revenue Manual, and other authoritative sources used to enforce and administer areas such
    Published on November 26, 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 November 26, 2014

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