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    Preserving the Cash Basis Method of Accounting for CPA Firms

    Overview 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 May 01, 2015

    History of CPA Mobility

    Overview 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

    Newsletter 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

    Article 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

    Article This page provides information and resources on state-level issues affecting tax professionals.
    Published on May 05, 2015

    AICPA Evaluates the International Tax Aspects of the American Competitiveness and Corporate Accountability Act

    Comment Letter 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

    Legal Brief 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

    Comment Letter 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

    Issue Brief 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 January 28, 2015

    AICPA Leaders and Key Persons Meet with Lawmakers in Washington

    Newsletter The CPA Advocate. May, 2011. AICPA members met with lawmakers in the 112th Congress to discuss issues important to the accounting profession
    Published on May 25, 2011

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