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    Tax-Related 3rd Party Verification (Comfort Letter) Requests

    Article The AICPA Tax Section's comfort letter resources on the Financial Reporting Center
    Published on June 05, 2014

    Income Tax Basis Financial Statements

    Article ...in compilation engagements relate to the definitions section of the SSARS. For example, there have been several cases where a firm had GAAP basis financial statement titles on income tax basis financ
    Published on July 14, 2011

    Income Taxes

    Article ...One of the more common peer review matters related to accounting is accounting for income taxes under FASB Accounting Standards Codification (ASC) 740-10-50. Since the issuance of FIN 48, Accounting for Uncertainty in Income Taxes (as codified
    Published on July 28, 2011

    Differences Between Financial Accounting and Income Tax Accounting

    Publication This excerpt from AICPA Audit and Accounting Guide Construction Contractors provides guidance on the differences between financial accounting and income tax accounting
    Published on August 27, 2012

    Practice Guide on Accounting for Uncertain Tax Positions Under FIN 48

    Article Practice Guide on Accounting for Uncertain Tax Positions Under FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes
    Published on July 19, 2011

    Airlines - Leased Property and Equipment

    Article Aircraft leasing has diversified into a sophisticated financial market, resulting in a number of complex leasing structures and their tax status, because many aircraft leasing structures are designed to transfer tax benefits to the lessor from the airline. This guide excerpt provides more information
    Published on October 19, 2011

    Form of a Standard Compilation Report

    Article ...One of the more common peer review matters identified in compilation engagements is related to firms issuing tax basis financial statements and the compilation report was not modified to reflect the GAAP departure. In the course of compiling the c
    Published on July 14, 2011

    Sample Financial Statement Comparisons

    Sample Report This sample financial statement/comparison spreadsheet demonstrates the differences between the FRF for SMEs, income tax and U.S. GAAP
    Published on June 26, 2014

    CPA Compliance Modifications for NYC Form TC309 Accountants Certification

    Template As a result of the issuance of SAS 122, Clarification and Recodification, the wording of the Tax Commission of the City of New York Form TC309, Accountant's Certification, does not comply with AICPA’s professional standards. Although it was not possible to change Form TC309...
    Published on January 04, 2013

    Customizable Sample Financial Statement Comparisons

    Tools This customizable sample financial statement/comparison spreadsheet can be used to demonstrate to clients the differences between the FRF for SMEs, income tax and U.S. GAAP
    Published on June 26, 2014

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