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AICPA News Update Vol. 14 No. 9

Newsletter 1099 Repeal Bill Passed by the House of Representatives
Published on March 09, 2011

IRS Announces Mandatory Registration,Testing, and CPE for Return Preparers

Article The IRS announced plans to require all return preparers to register with the IRS and to require unenrolled preparers to pass a competency exam and meet continuing professional education (CPE) requirements
Published on January 28, 2011

Restricted Interest and Common Errors Made by the IRS

Article The Internal Revenue Code allows the IRS to charge interest when a taxpayer does not pay all required taxes by the due date of the return. The Code also requires the IRS to pay interest on refunds in certain circumstances. This item discusses the many nuances related to the computation
Published on June 30, 2011

Whats New With the Personal Financial Specialist (PFS) Credential

Article The AICPA and PFS Credential Committee have been working hard to provide a clear pathway for CPAs to obtain the personal financial specialist (PFS) credential. We are excited that several of these initiatives are currently being rolled out to the CPA community. We have partnered with The American College (AC)
Published on January 28, 2011

Current Developments in S Corporations (Part I)

Article This two-part article discusses in the S corporation area. Part I covers new tax laws, court cases, regulations, revenue procedures, and rulings on various S corporation administrative and operating provisions.
Published on April 17, 2012

IRS Issues Guidance on Accounting Method Changes for Repair Regs.

Article The IRS issued two revenue procedures detailing how taxpayers may obtain IRS automatic consent to the accounting method changes required by the new repair and tangible property regulations.
Published on April 30, 2012

Sec. 199 Exam Status and Update

Article The Sec. 199 deduction has garnered increased attention in IRS exams over the past two years
Published on January 28, 2011

AICPA News Update Vol. 14 No. 40

Newsletter Free Webinar: XBRL for Practitioners
Published on October 07, 2011

Tax Practitioners Face Increasing Regulation

Article Congress and the IRS have been focusing on regulating tax and financial services. Although the problems that are being addressed were not caused by CPAs, practitioners may be swept up in the solution.
Published on January 28, 2011

Final Circular 230 Regs. Implement Preparer Registration Rules

Article The IRS has issued final regulations implementing components of its initiative to register and regulate all paid tax return preparers.
Published on January 13, 2012

IRS Moves Forward with Preparer Registration Plan

Article On August 19, the IRS issued proposed regulations that would put into place many of the parts of its plan to register and regulate tax return preparers. This item reviews those proposed regulations and their possible impact on tax professionals.
Published on October 05, 2010

AICPA News Update Vol. 14 No. 48

Newsletter Vote Monday for Your Favorite AICPA Accounting Competition Semi-finalist Team AICPA and SHRM Announce 9 Winners of WLIFE Award Re-launched International Interest Area is Valuable Member Resource Free Webinars Available: Workflow Systems, Firm Retirement Plans and More Send the Financial Accounting Foundation a Comment Letter Supporting
Published on November 11, 2011

CPA Supervised Nonsigning Preparers and Non-1040 Preparers Exempted from Return Preparer Rules

Article The IRS has released guidance on the implementation of new regulations governing tax return preparers and provided an exception to its return preparer regulation plan for nonsigning preparers supervised by a CPA, attorney, enrolled agent, or other Circular 230 practitioner.
Published on May 03, 2011

IRS Practice and Procedures Committee Update

Article The IRS Practice and Procedures Committee held its semiannual meeting with executives of the Internal Revenue Service at the AICPA offices in Washington, DC, on May 18 and 19, 2009.
Published on January 28, 2011

IRS Issues Details on Fingerprinting and Other Registered Tax Return Preparer Requirements

Article The IRS provided more details of its still-developing requirements for all paid tax return preparers to be registered and undergo a background check, including fingerprinting.
Published on November 30, 2011

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