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State Tax Tribunals Is Taxpayer Representation by CPAs a Potential Independence Problem
This item addresses whether a CPA representing a client in state tax tribunal has impaired his or her independence under the AICPA Code of Professional Conduct
Published on April 01, 2014
AICPA News Update Vol. 14 No. 9
1099 Repeal Bill Passed by the House of Representatives
Published on March 04, 2011
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
CPA Exam Aligns with Model Tax Curriculum
The content of the Uniform CPA Examination has been updated and now reflects many of the recommendations of the Model Tax Curriculum.
Published on November 01, 2009
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