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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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    PCPS Executive Committee

    Overview As the governing body of the PCPS, the Executive Committee develops programs to help improve the quality of services and operating success of PCPS member firms. Here is a list of the current 2012-2013 members.
    Published on October 19, 2014

    Frank K. Ross Receives AICPA Gold Medal Award

    Press Release The Gold Medal is the highest award granted by the AICPA and is given to CPAs who have made major contributions to the CPA profession.
    Published on October 19, 2014

    Diversity and Inclusion Resources

    Article With a renewed focus on diversity and inclusion in the profession, the diversity and inclusion team is working hard to provide the most valuable resources available for all stages of your accounting career. New tools for firms are now available. Th
    Published on October 19, 2014

    Indiana CPA Honored for Long Service to AICPA and the Profession

    Press Release James L. Brown is the recipient of the AICPA's Sustained Contribution Award, which recognizes members who have contributed measurably to the AICPA and accounting profession with a long and exemplary record of volunteer service.
    Published on October 19, 2014

    Diversity and Inclusion Initiatives

    Home The AICPA has always been keenly focused on diversity and inclusion in the profession; and has developed many programs which have increased the pipeline of students educated about the profession and on the accounting path to CPA, this very important work that will continue. However, changing demographics of the communities
    Published on October 19, 2014

    About the AICPA

    Overview The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 400,000 members in 145 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.
    Published on October 19, 2014

    AICPA Annual Report

    Report View the current AICPA Annual Report and well as reports from previous years.
    Published on October 19, 2014

    Compilation and Review Standards

    Overview Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), learn more about the senior technical committee of the AICPA designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of a nonpublic entity.
    Published on October 18, 2014

    AICPA Young CPA Leadership Academy Application

    Conference The AICPA leadership program cultivates the next generation of CPAs. Candidates learn strategies to forge relationships and expand competencies that empower them to become leaders within their organizations, communities and the CPA profession.
    Published on October 17, 2014

    Tax Power Hour Qualify Control for the Solo Practitioner PowerPoint Slides

    Presentation This document contains the PowerPoint slides from the Tax Power Hour: Quality Control for the Solo Practitioner webcast that was presented on September 18, 2014.
    Published on October 17, 2014

    FedEx Shipping

    Article AICPA offers members discounts on FedEx Shipping services.
    Published on October 17, 2014

    Advantages of a C Corporation

    Article Editor: John L. Miller, CPA In deciding which form of entity to use for a new small business venture, the potential benefits of a C corporation should be considered. A C corporation may have relative advantages and benefits over other entity forms. The
    Published on October 17, 2014

    The Tax Adviser

    Publication The Tax Adviser is a valuable monthly resource for the latest tax-planning techniques and tax-saving methods. Its enhanced content and clean format make it a premier source of cutting-edge tax strategies for even the most knowledgeable tax practitioner and corporate executive.
    Published on October 17, 2014

    Health Care Reform News and Articles

    Article Running list of Health Care Reform News and Articles
    Published on October 17, 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 October 17, 2014

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