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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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    Leadership is a shared experience

    Article Tommye E. Barie, CPA, chair of the AICPA board of directors, defines leadership as the ability to inspire motivation in others to move toward a desirable vision.
    Published on April 21, 2015

    Making the most of your mentor

    Article The key, according to mentors and mentees, is to seek out mentors everywhere, then, when you find someone who’s a good fit, to consistently work on that relationship.
    Published on April 21, 2015

    5 books young CPAs should consider reading

    Article What should you be reading right now? We asked several successful young CPAs for their personal recommendations. Here’s what they suggested.
    Published on April 21, 2015

    Center for Plain English Accounting

    Overview The CPEA’s straight-forward and clear style of writing and speaking allows practitioners the opportunity to understand the applicability of this literature when they are preparing financial statements and/or when they are auditing, reviewing, and compiling those financial statements.
    Published on April 19, 2015

    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 April 17, 2015

    Information Management and Technology Assurance

    Overview An overview of the AICPA's Information Management and Technology Assurance section.
    Published on April 17, 2015

    Forensic and Valuation CPE & Events

    Overview FVS Section members, including CFF and ABV credential holders, can choose from live, web-based, and self-study education to obtain CPE, increasing their knowledge base.
    Published on April 17, 2015

    Accredited in Business Valuation (ABV) Examination

    Overview Candidates must successfully pass the Accredited in Business Valuation (ABV) Examination as part of the process of obtaining the ABV Credential.
    Published on April 17, 2015

    Certified in Financial Forensics (CFF) Examination

    Guide Beginning Sept. 1, 2010, candidates must successfully pass the CFF Examination as part of the process of obtaining the CFF Credential.
    Published on April 17, 2015

    Recently Issued Technical Questions and Answers

    Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
    Published on April 17, 2015

    Representation & Examinations

    Overview This page focuses on tax guidance, practice aids, tools, and educational resources to help you plan, manage, and execute representation engagements.
    Published on April 17, 2015

    The Pre-certification Education Executive Committee (PcEEC)

    Article The PcEEC Committee assists the academic community in preparing students with the core competencies needed for entry into the accounting profession by recommending continuous improvements in curricula, instructional materials and pedagogy.
    Published on April 17, 2015

    What is your edge

    Article E.D.G.E. is all about your professional role today, your goals for the future and how to close the gap with new leadership and communication skills, technical know-how, expanded career connections and so much more.
    Published on April 17, 2015

    Tax Advocacy

    Home AICPA Tax Advocacy teams continually monitor and advocate on legislative, regulatory and administrative tax matters on behalf of our members.
    Published on April 17, 2015

    AICPA SFC Community Development Infrastructure Tax Reform Proposals Letter

    Comment Letter This is the April 14, 2014 AICPA comment letter sent to the Senate Finance Committee Tax Reform Working Group (Community Development & Infrastructure). In the interest of good tax policy and effective tax administration, specifically focusing on the simplification of community development and infrastructure taxation, we respectfully submit our recommendations for permanent
    Published on April 17, 2015

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