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CPA Firms Reveal Their Top Concerns
Finding qualified staff and planning for firm succession have joined developing new business and grappling with tax complexities as among the top issues U.S. accounting firms face. The 2013 Private Companies Practice Section CPA Firm Top Issues Survey ranks the biggest areas of focus by firm size.
PFP Executive Committee Exposes Proposed Standard for the Financial Planning Profession
The Personal Financial Planning Executive Committee released an exposure draft of the proposed Statement on Standards in Personal Financial Planning Services. In addition to the existing regulatory framework for CPAs, the proposed standard provides guidance to members and a structure for delivering PFP services with the highest levels of integrity, professionalism, objectivity and competence. AICPA members and other interested parties who provide planning advice to individuals and families are encouraged to review and comment on the exposure draft by Sept. 9.
AICPA Provides Suggestions to IRS on Conversion of Disregarded Entities to Partnerships
The AICPA Partnership Technical Resource Panel developed and submitted to the Internal Revenue Service comments on Revenue Ruling 99-5 related to the conversion of disregarded entities to partnerships. The issues addressed in these comments are related to the treatment of liabilities upon conversion of a disregarded entity to a partnership and the treatment of nonrecognition transactions that result in the conversion of a disregarded entity to a partnership.
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