An Overview of AICPA and IRS Rules of Practice
This column refreshes practitioners on the AICPA and IRS rules of practice, provides a list of resources for questions and answers, and details the relationship and similarities between the AICPA and IRS ethics standards related to tax practice
Published on February 01, 2014
CPA Conflicts of Interest
Avoiding conflicts of interest requires CPAs to aggressively identify potential conflicts and take appropriate remedial action.
Published on September 01, 2010
Tax Practice Quality Control
Practitioners should consider implementing a tax practice quality-control system.
Published on November 01, 2012
IRS Guidance on FSA and HSA Reimbursements for OTC Drugs
The IRS has issued guidance implementing the Patient Protection and Affordable Care Act’s prohibition on reimbursement of the cost of over-the-counter drugs by HSAs, HRAs, Archer MSAs, and FSAs, which allows reimbursement for an OTC drug only if the individual has a prescription for the drug.
Published on January 01, 2011
IRS Intensifies Focus on Worker Classification
As the IRS intensifies its scrutiny of worker classification, businesses may want to take a fresh look at how their policies, procedures, and documentation around engaging independent contractors might withstand IRS review.
Published on July 01, 2008
Inadvertent Waiver of the Tax Practitioner Privilege Salem Financial, Inc.
A decision by the Court of Federal Claims last year has important implications for tax practitioners who represent taxpayers before the IRS.
Published on January 01, 2013
Adapting to the United Kingdoms New Remittance Basis Rules
There have recently been some radical changes in the taxation of certain taxpayers in the United Kingdom.
Published on August 01, 2008
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
Sec. 7216 Regulations
The AICPA Tax Division has formed a task force to review the impact of final regulations released by Treasury and the IRS in January 2008, involving the disclosure and use of tax return information by tax return preparers under Sec. 7216.
Published on May 01, 2008
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