Preserving the Cash Basis Method of Accounting for CPA Firms
The AICPA is opposed to certain provisions included in tax reform proposals that would limit the availability of the cash basis method of accounting
Published on September 29, 2014
AICPA Comments on Eligible Property and Simplified Service Cost Method Guidance From IRS
AICPA's response 01.27.2004 to IRS' requests for comments on Simplified Service Cost Method (SSCM) under Section 263A regulations
Published on May 20, 2013
History of CPA Mobility
AICPA information page on the history of CPA mobility.
Published on October 16, 2014
FinREC and TIC Respond to FASBs Proposed ASU on Liquidity and Interest Rate Risk Disclosures
The CPA Advocate: October, 2012. The AICPA does not believe the proposal will achieve its intended objective and that costs will outweigh benefits for users of private company financial statements
Published on October 18, 2012
Convergence of International and US Accounting Principles and IFRS
International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB) in London is a response to worldwide demand from regulators, investors, businesses, and auditing firms for a single set of high-quality, globally-accepted accounting standards...
Published on April 17, 2014
State Tax Resources
This page provides information and resources on state-level issues affecting tax professionals.
Published on January 13, 2015
AICPA Evaluates the International Tax Aspects of the American Competitiveness and Corporate Accountability Act
AICPA writes to the Congress evaluating the international tax aspects of the proposed H.R. 5095, American Competitiveness and Corporate Accountability Act.
Published on June 21, 2005
Potts v. SEC
Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
Published on September 21, 2006
AICPA Proposes Fiscal Year Flexibility for Emerging Small Businesses
This is AICPA's statement in support of allowing small businesses the flexibility to adopt any fiscal year end from April through November for tax purposes, as proposed in the Small Business Tax Flexibility Act of 2003 (H.R. 3225) for the record of the Subcommittee's September 23, 2004, hearing.
Published on May 20, 2013
State Tax Tribunals
This is the AICPA paper on state tax tribunals. It was developed as a resource to state CPA societies as the various states consider this issue.
Published on July 20, 2012