Comments on Audit Firm Rotation for Exempt Organizations June 1, 2007
June 1, 2007 comment letter regarding AICPA reservations over the suggestion that audit firm rotation constitutes a good practice for exempt organizations, since it has consistently failed to gain support from...
Published on November 06, 2012
April 1, 2009 AICPA Written Statement to House Small Business Committee on Estate Tax Reform and Other Compliance Oversi...
April 1, 2009 AICPA written statement to the House Small Business Committee for Hearing on IRS Oversight and Tax Compliance, including comments on estate tax reform priorities
Published on March 14, 2012
June 1, 2011 Recommendations for 2011-2012 Guidance Priority List
The AICPA offers their recommendations and suggestions regarding the 2011 - 2012 Guidance Priority List (Notice 2011-39), which were prepared by the AICPA Tax Division’s committees and technical resource panels, and approved by the Tax Executive Committee. The suggestions are listed under the AICPA working group that developed them, and
Published on January 30, 2012
AICPA Comments on IRS Proposed Regulations on Employee Stock Purchase Plans
AICPA commends the Treasury/IRS's effort to develop a comprehensive set of rules governing stock options issued under an employee stock purchase plan, but also asks for clarification on consistency rules for various terms and explanations to other issues.
Published on September 24, 2012
Redacted IRS Letter - item 1 on AICPA Letter to IRS on IRS Systemic Incorrect Letters on Form 3520 - 8/28/12
This is a redacted IRS Letter - item 1 on 8/28/12 AICPA Letter to IRS on IRS Systemic Incorrect Letters on Form 3520
Published on August 28, 2012
AICPA Comments on Form 1099-C Information Reporting Issues on April 1, 2013
On April 1, 2013, AICPA submitted comments to IRS and Treasury as they continue to develop Form 1099-C, Cancellation of Debt and related instructions as well as guidance on section 6050P...
Published on April 08, 2013
AICPA Comments on Alternate Valuation Regulations - August 1, 2008
This is the 8/1/08 AICPA comments on proposed regulations relating to the availability to use the alternate valuation method under section 2032 of the Internal Revenue Code
Published on March 14, 2012
ASB Comment Letter on Proposed ISA 550, Related Parties
This May 1, 2006, comment letter from the ASB to the IAASB discusses proposed ISA 550 (Revised), Related Parties
Published on February 14, 2013
AICPA Comments on Disclosure of Patented Transactions as a Reportable Transaction - Jan. 23, 2008
This is the 1/23/08 AICPA comments to Treasury and IRS on ways to address the proliferation of tax strategy patents. AICPA believes that legislation is the best avenue for stopping the...
Published on March 05, 2012
AICPA Comments on Revenue Ruling 99-6 on Conversions from Partnerships to Disregarded Entities
This is the 10/1/13 AICPA comment letter to IRS on Revenue Ruling 99-6 regarding conversions of partnerships to disregarded entities
Published on October 01, 2013