Digest of State Issues 2011

Publication:  ...and Legislation Team is responsible for monitoring and tracking key state legislative and regulatory issues that may affect the profession. Through these activities the team is able to detect trends that may be developing within the states and to provide the state CPA
Published on October 07, 2011

State Regulatory and Legislative Affairs

Overview:  The AICPA State Regulation and Legislation Team advocates for the accounting profession at the state level by partnering with the state CPA societies. The team monitors trends on key state legislative and regulatory issues at the national level and serves as an information clearinghouse and resource provider, offering information related
Published on June 17, 2013

State Regulation and Legislation Team Contact

Directory:  Find contact information for AICPA staff in on the State Regulatory and Legislative Affairs team.
Published on April 15, 2013

State Legislative and Regulatory Top Issues

Article:  The AICPA State Regulation and Legislation Team  monitors and tracks key state legislative and regulatory issues that may affect the profession.
Published on May 25, 2010

State and Local Advocacy

Article:  This section contains legislative issues and comments regarding state and local taxation.
Published on May 20, 2013

Sales and Use Tax Reporting

Article:  An evolving issue is proposed statutes similar to the Colorado statue regarding sales and use tax notice and reporting requirements.  The AICPA has commented on the Multistate Tax Commission's proposed draft model statute on this.  Overvi
Published on May 20, 2013

State Board of Accountancy Positions on Commissions and Contingent Fees

Guide:  Chart showing which states allow CPAs to accept commissions, with full disclosure to clients, except in situations where CPAs perform attest services for the client, showing that the majority of states allow commissions in these circumstances.
Published on November 14, 2012

Commissions and Contingent Fees

Issue Brief:  Issue brief on under what condition should CPAs be allowed to accept commissions and contingent fees.
Published on April 12, 2012

AICPA to Congress Its Time for Civil Tax Penalty Reform

Newsletter:  The CPA Advocate: April, 2013.  The AICPA sent Congress legislative proposals to reform civil tax penalties so that they are clearer and fairer and, consequently, do a better job of encouraging voluntary compliance.
Published on April 29, 2013

Using Family Partnerships and Refuting IRS Challenges

Article:  This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 19, 2012