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    Engagement Letter Fairness Opinion Fee Language May Affect Fees Taxation

    Article Language used in investment banker (IB) engagement letters to implement fee payment arrangements can significantly affect the federal income tax treatment of such payments
    Published on October 04, 2011

    Sample Engagement Letter for a Compilation of a Financial Forecast

    Publication This excerpt from the 2012 edition of AICPA Guide Prospective Financial Information discusses a sample engagement letter for a compilation of a financial forecast
    Published on January 22, 2013

    Prospective Financial Information

    Publication A description of publications available on prospective financial information.
    Published on June 19, 2013

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on November 01, 2013

    New Compilation and Review Engagements Standard

    Article In December 2009, the Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements (AICPA, Professional Standards), which includes the most significant changes to the compilation and review standards since 1978
    Published on November 06, 2012

    IRS Correspondence Examinations

    Article ...returns. This item reviews the procedures by which returns are selected for review, how taxpayers should respond to correspondence, and IRS problems with timely response to taxpayer or practitioner letters
    Published on June 16, 2011

    Why and How to Conduct a Tax Practice Inspection

    Article A firm can use a tax practice inspection as a tool to test the quality of tax services provided to clients, to develop specific recommendations for improvement, and to prepare or update a tax services policies and procedures manual.
    Published on January 28, 2011

    Current Tax Return Disclosure Issues Involving Sec. 7216

    Article Practitioners face some difficult scenarios in properly disclosing or using client tax return information. Multiple professional ethics pronouncements and federal and state legislative and administrative pronouncements all must be considered before acting.
    Published on July 31, 2013

    IRS Reverses Itself on Applying 70% Safe-Harbor Deduction for Success-Based Fees to Certain Milestone Payments

    Article The IRS offers an elective safe harbor to deduct 70% of qualified success-based fees, and while certain “milestone payments” common to acquisition transactions do not qualify for the safe-harbor election, certain “eligible milestone payments” do.
    Published on August 31, 2013

    CPAs and Comfort Letters The New Chocolate

    Article For years, CPAs have been asked by third parties for verification, confirmation, certification, corroboration, authentication, or substantiation of their clients’ financial information. Negative connotations have often been associated with these requests.
    Published on June 30, 2013

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