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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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    Accounting & Auditing

    Overview AICPA Accounting and Auditing Publications provide professionals engaged in accounting, financial reporting, audit and attest the guidance and knowledge for accurate reporting.
    Published on August 22, 2014

    Tax Provisions Affected by Health Care Reform 2014

    Article Tax provisions affected by healthcare reform legislation, effective in 2014.
    Published on August 22, 2014

    Personal Financial Planning

    Overview An overview of the Personal Financial Planning Division.
    Published on August 22, 2014

    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

    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

    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

    Susan S. Coffey, CPA, CGMA

    Biography Susan S. Coffey, Senior Vice President, Public Practice & Global Alliances at AICPA has overall responsibility for many of the AICPA's programs to enhance the quality of its members' accounting and auditing practices.
    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

    Michael Decker

    Biography Michael A. Decker is Vice President of Examinations at the American Institute of CPAs.
    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

    Janice Maiman, CAE

    Biography Janice M. Maiman is Senior Vice President of Communications, Media, News & Professional Pathways at the American Institute of CPAs (AICPA).
    Published on August 22, 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 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

    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

    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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