Establishing an Ethical Culture in a Tax Practice
Article:
This column offers practical suggestions for ways a professional firm can communicate, reinforce, and monitor its code of conduct in tax practice
Published on January 31, 2013
AICPA Professional Standards Overview
Publication:
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 Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 January 23, 2013
Code of Professional Ethics
Article:
Our ethical behavior is essential to preserve the trust that the public has placed in our profession. The publicity on certain isolated individuals within our profession has, at times, left a doubt with the public that we must attempt to dispel. We as professionals must double our efforts to make
Published on January 28, 2011
AICPA News Update Vol. 13 No. 21
Newsletter:
ERM Business Brief Available for Free Download
Published on January 28, 2011
CGMA News and Information
Newsletter:
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
Time to Start Planning for the 2011 Tax Filing Season
Article:
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 January 28, 2011
AICPA Tax Section Accomplishments in 2007
Article:
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 May 03, 2010
Tech Etiquette at Work How to Avoid Common Mobile Device Mistakes
Article:
Is your smartphone making you appear dumb? Learn and use these mobile phone tech-etiquette tips.
Published on January 28, 2011
Assessing Professional Tax Advice and Taxpayer Sophistication
Article:
This article investigates the courts’ interpretation of reasonable cause and good faith in circumstances where the IRS has imposed a negligence penalty.
Published on January 28, 2011
Social Media Opportunities and Risks for Tax Practices
Article:
This column touches on the benefits and opportunities social media provides to today’s CPAs and the importance of controlling or limiting the use of the new technology.
Published on April 30, 2013
Activity Grouping The Impact of Recent Developments
Article:
Activity grouping is an often overlooked or misused component of tax strategy and compliance, and with the issuance of Rev. Proc. 2010-13, the importance of getting it right has increased.
Published on January 31, 2013
Tax Practice and the Federal Criminal Code
Article:
Tax practitioners and taxpayers can be prosecuted for crimes under the criminal sections of the Internal Revenue Code and under the general criminal provisions in Title 18 of the U.S. Code
Published on May 11, 2010
Preview and Analysis of Proposed Statements on Standards for Tax Services
Article:
The AICPA's Tax Executive Committee released an exposure draft of proposed Statements for Tax Services (SSTS Nos. 1-7) on November 26, 2008.
Published on January 28, 2011
A New Dimension for LLCs in California
Article:
California enacted legislation in 2007 to address the unconstitutional aspects of the California limited liability company (LLC) fee based on gross receipts assessed on LLCs doing business in California.
Published on May 14, 2010
Requirements for the Creation of Permanent Establishment in Germany
Article:
The German federal tax court ruled that use of business premises or a plant does not constitute a permanent establishment under §12 of the general tax code, subject to taxation in Germany, when the foreign company does not have certain authority over the business premises or plant in which it
Published on January 28, 2011