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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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    National MAP Survey

    Survey The National Map Survey's rich history makes it the leading benchmarking survey for CPA firms. See how your firm measures up using targeted and relevant practice management benchmarks including billing rates, chargeability ratios, compensation, and other key performance indicators.
    Published on October 31, 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 31, 2014

    2014 Series From Tax Preparer to Financial Planner The Road Best Traveled - Library

    Presentation Webcast series on the road best traveled from tax preparer to financial planner.
    Published on October 31, 2014

    AICPA Foundation Board of Trustees 2014-2015

    Objectives or Roster AICPA Foundation Board of Trustees roster
    Published on October 31, 2014

    How to Cross-Sell Tax Services

    Practice Aid CPAs can use these tips and worksheet to explore ways of communicating with clients about additional services they may need.  Steps to take both within the practice and with the client are provided, as well as an example of signs to alert you to related services of interest.
    Published on October 31, 2014

    Tax Practitioners Toolkit for Sole Proprietors and Small Firms

    Toolkit Resources to help you meet your clients’ changing needs, help them plan for the future and to inform clients, prospective clients and referral sources what you as a CPA can do for them and position your firm as the premier provider of tax services.
    Published on October 31, 2014

    2014 Peer Review Board Annual Report on Oversight

    Report Download a pdf file of the 2014 Peer Review Board Annual Report on Oversight. The purpose of this Annual Report on Oversight (Report) is to provide a general overview; past and current statistics and information; the results of the various oversight procedures performed on the AICPA Peer
    Published on October 31, 2014

    FVS Resources

    Overview The Forensic and Valuation Services Center provides members with one of the most comprehensive sources of professional guidance and tools available today in their fields.
    Published on October 31, 2014

    The Forensic and Valuation Services Center

    Home The Forensic and Valuation Services Center provides CPAs with  resources for forensic and valuation services and member benefits.
    Published on October 31, 2014

    Tax Practitioners Toolkit for Medium Firms

    Toolkit Resources to help you meet your clients’ changing needs, help them plan for the future and to inform clients, prospective clients and referral sources what you as a CPA can do for them and position your firm as the premier provider of tax services.
    Published on October 31, 2014

    Tax Practitioners Toolkit for Large Firms

    Toolkit Resources to help you meet your clients’ changing needs, help them plan for the future and to inform clients, prospective clients and referral sources what you as a CPA can do for them and position your firm as the premier provider of tax services.
    Published on October 31, 2014

    Tax Tweets

    Toolkit The social media status updates and tweets available for download here are suitable for cutting and pasting into individual, firm and state society Twitter, Facebook, LinkedIn, Google and other social media outlets.
    Published on October 31, 2014

    CITP Credential Committee 2014-2015

    Overview This page contains the CITP Credential Committee's 2014-2015 member roster.
    Published on October 31, 2014

    IMTA Executive Committee 2014-2015

    Objectives or Roster This page contains a list of AICPA Information Management and Technology Assurance Executive Committee members for 2014-2015.
    Published on October 31, 2014

    PFP Consumer Webcast Library

    Webcast A library of consumer-oriented web seminars on financial planning topics for CPAs to use with their clients.
    Published on October 31, 2014

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