Establishing an Ethical Culture in a Tax Practice
This column offers practical suggestions for ways a professional firm can communicate, reinforce, and monitor its code of conduct in tax practice
Published on February 01, 2013
AICPA Professional Standards Overview
AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
Published on November 05, 2014
AICPA News Update Vol. 13 No. 21
ERM Business Brief Available for Free Download
Published on May 21, 2010
Practical Approaches to Common Conflicts of Interest
This column highlights some common conflicts of interest encountered by CPA tax practitioners and offers some practical means of properly addressing the consequential ethical issues.
Published on May 01, 2014
CGMA News and Information
The world’s economy is going through a historical period of change. Achieving success in today’s complex and fast-paced business world requires that the knowledge base of accountants continues to evolve and deepen. As a result, the AICPA is pleased to announce the creation of a new designation, the Chartered Global
Published on January 31, 2012
Practitioners Responsibilities in Complying With Records Requests
When responding to records requests, the tax practitioner must be cognizant of, and adhere to, the collective body of applicable professional standards and law.
Published on August 01, 2014
Integrating Tax Ethics Into the First Tax Course
Because students generally are in the early stages of their professional development, they easily can be exposed to professional ethics issues and preferred professional behaviors in common ethical situations as they learn more about tax technical content and the practical implementation of those rules.
Published on November 01, 2013
Time to Start Planning for the 2011 Tax Filing Season
Although it is only May 2010, CPA firms need to begin planning for the 2011 tax filing season. There are significant issues on the horizon, including the pending requirement for all preparers to obtain a preparer tax identification number (PTIN), the e-file mandate for tax return preparers filing individual tax
Published on May 01, 2010
AICPA Tax Section Accomplishments in 2007
The Tax Section serves the public interest by helping AICPA members to be the most trusted professional providers of tax services, advocating sound tax policy and effective tax administration.
Published on February 01, 2008
Assessing Professional Tax Advice and Taxpayer Sophistication
This article investigates the courts’ interpretation of reasonable cause and good faith in circumstances where the IRS has imposed a negligence penalty.
Published on December 01, 2009