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    April 2008 Tax Adviser 

     

     

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    AICPA Modernizes Non-Audit Standards for Accountants in Public Practice

    Press Release SSARS No. 21 represents the AICPA’s Accounting and Review Services Committee’s (ARSC) efforts to clarify and revise the standards for members in public practice who perform reviews, compilations, and engagements to prepare financial statements
    Published on October 21, 2014

    Professional Ethics Executive Committee (PEEC)

    Article The Professional Ethics Executive Committee is charged with interpreting and enforcing the AICPA Code of Professional Conduct and for promulgating new interpretations and rulings, and for monitoring those rules and making revisions as needed.
    Published on October 21, 2014

    PEEC Meeting Information

    Meeting Materials The following table provides the meeting agenda materials for and minutes of the Professional Ethics Executive Committee open meetings from 2000 onward.
    Published on October 21, 2014

    Expert Panel - Stockbrokerage and Investment Banking

    Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on October 20, 2014

    Recruitment and Retention Toolkit

    Toolkit The Recruitment and Retention Toolkit was developed by the AICPA Diversity and Inclusion team and the National Commission on Diversity & Inclusion. The toolkit helps leaders understand how attracting, recruiting and retaining a diverse workforce can help them better achieve their companies’ overall talent, recruitment and retention goals.
    Published on October 20, 2014

    Firing Clients Can Be Good for Business

    Article There are a variety of reasons that clients should be asked to leave the firm. The average CPA can follow certain steps to recognize these situations and take appropriate action.
    Published on October 20, 2014

    Background and Methods of Integrative Tax Practice

    Article CPAs must assess the methods, skills, and tools needed for family practice to better integrate clients’ most important personal finance concerns.
    Published on October 20, 2014

    Alternative Apportionment Fairness Is Not the Only Factor

    Article Alternative apportionment provides taxpayers and tax administrators with a means to obtain ad hoc relief when the application of a state’s standard apportionment formula fails to reflect a taxpayer’s business activities in the state.
    Published on October 20, 2014

    Developments in Individual Taxation

    Article This article covers recent developments in individual taxation. The items are arranged in Code section order.
    Published on October 20, 2014

    Cross-Border Taxation

    Article Once the exclusive province of large accounting and law firms, now even the smallest firms must master cross-border tax issues.
    Published on October 20, 2014

    First Circuit Breathes New Life Into Faade Easement Deductions

    Article A recent First Circuit decision will affect how the tax benefits of certain façade easements are litigated in the First Circuit and may result in appeals of some of the Tax Court’s recent easement holdings.
    Published on October 20, 2014

    IRS Releases Final Regulations and Interim Guidance on Medical Device Excise Tax

    Article Treasury published final regulations and additional interim guidance relating to the medical device excise tax.
    Published on October 20, 2014

    Partners Income Allocations and the New Net Investment Income Tax

    Article The health care acts, along with recently issued Treasury guidance on the applicability of the additional Medicare tax, may prompt partnerships to reevaluate the potential tax impact of the partnership's structure on their individual partners.
    Published on October 20, 2014

    The Challenge of Contributing Off-Spec Food to Charity

    Article Donations of “off-spec” food may not result in a charitable contribution deduction greater than the tax basis of the food inventory  because of the difficulty of determining the proper tax basis and FMV for the food.
    Published on October 20, 2014

    The Complexities of Calculating the Accuracy-Related Penalty

    Article Calculating the accuracy-related penalty can quickly become a complex and sometimes daunting task that requires careful consideration and insight.
    Published on October 20, 2014

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