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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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    Diversity & Inclusion News and Publications

    News Topics of diversity and inclusion present themselves in a number of ways, included here are some recommended reads that address areas from the legal arena to social justice advocacy.
    Published on August 22, 2014

    Aerospace and Defense Revenue Recognition Task Force

    Article The Aerospace and Defense Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
    Published on August 22, 2014

    Mat Young

    Biography Mat Young is Vice President of State Regulatory and Legislative Affairs at the American Institute of CPAs (AICPA). In this position, he works closely with state CPA societies and directs the team that assists the societies on state legislative and regulatory issues affecting the accounting profession.
    Published on August 22, 2014

    Scott H. Spiegel, CPA, CGMA, CITP

    Biography Scott H. Spiegel is Chief Financial Officer at the American Institute of CPAs (AICPA). His responsibilities include oversight of the AICPA's financial team and is also staff liaison to AICPA's Investments Committee and participates in other volunteer committees.
    Published on August 22, 2014

    Ash Noah, CPA, FCMA, CGMA

    Biography Ashok Noah is Vice President, External Relations for Management Accounting at the American Institute of CPAs (AICPA).
    Published on August 22, 2014

    Hem Nerkar

    Biography Hem Nerkar is the Vice President of Information Technology at the American Institute of CPAs (AICPA).  His responsibilities include providing strategic and tactical direction for the vision, acquisition and management of AICPA’s technology.
    Published on August 22, 2014

    Peg McIntyre, CAE

    Biography Peg McIntyre is Vice President, Membership at the American Institute of CPAs (AICPA). In this role, she is responsible for driving customer loyalty and retention by ensuring the highest quality customer service
    Published on August 22, 2014

    Cynthia S. Lund

    Biography Cynthia S. Lund is Vice President of State Society Affairs. She is responsible for working with state societies in all facets of collaborative efforts, including grassroots advocacy on federal legislative issues.
    Published on August 22, 2014

    Charles E. Landes, CPA

    Biography Charles Landes is Vice President of Professional Standards and Services. He oversees technical activities of specific boards and committees, such as the Auditing Standards Board and the Accounting Standards Executive Committee.
    Published on August 22, 2014

    Edward S. Karl, CPA, CGMA

    Biography Edward S. Karl, CPA, is Vice President - Taxation of the American Institute of CPAs (AICPA).
    Published on August 22, 2014

    Mike Buddendeck

    Biography Michael J. Buddendeck is General Counsel and Secretary at the American Institute of Certified Public Accountants (AICPA). In this position, Mike is responsible for providing legal counsel on all AICPA-related corporate and professional issues.
    Published on August 22, 2014

    James Brackens, CPA, CGMA

    Biography James W. Brackens is Vice President of Ethics and Practice Quality.
    Published on August 22, 2014

    Arleen R. Thomas, CPA, CGMA

    Biography Arleen R. Thomas is Senior Vice President, Management Accounting & Global Markets at the American Institute of CPAs (AICPA).
    Published on August 22, 2014

    Mark Peterson

    Biography Mark G. Peterson is Senior Vice President, Congressional & Political Affairs. In this position he is responsible for key lobbying efforts on behalf of the AICPA.
    Published on August 22, 2014

    Barry C. Melancon, CPA, CGMA

    Biography Barry C. Melancon, President and CEO at the AICPA, directs operations in NY; Durham, NC; Ewing, NJ and Washington, DC. He represents the Institute with state, national and international organizations and is sought after by key opinion leaders for his expertise.
    Published on August 22, 2014

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