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CPA Mobility Tool

Tools CPA Mobility Tool
Published on March 30, 2012

CPA Mobility Resources

Overview Information and resource page on the issue of CPA mobility that includes maps, videos, documents, and charts.
Published on October 16, 2012

Convergence of International and US Accounting Principles and IFRS

Article International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB) in London is a response to worldwide demand from regulators, investors, businesses, and auditing firms for a single set of high-quality, globally-accepted accounting standards...
Published on April 03, 2013

What is the Uniform Accountancy Act

Overview Uniform Accountancy Act (UAA) information page
Published on April 12, 2012

Tax Methods and Periods Advocacy

Overview This section contains comments and recommendations submitted by the AICPA on legislative, regulatory and administrative matters concerning tax accounting methods and periods
Published on October 02, 2012

State Boards of Accountancy General Information

Overview The state Boards of Accountancy are regulatory agencies that are responsible for administering the uniform CPA examination, licensing of certified public accountants (CPAs) and CPA firms, regulating the public accounting practice, continuing professional education, and peer review. Find out more
Published on April 26, 2012

IRS Practice and Procedure Advocacy

Article This section contains policies and AICPA comments related to tax administration and policy.
Published on October 04, 2012

Fight to Win Independent Standard Setting Board for Private Company Financial Reporting Will Continue

Newsletter The CPA Advocate: October, 2011. The Financial Accounting Foundation’s proposal, Plan to Establish the Private Company Standards Improvement Council, rejected one of the two major recommendations of the Blue Ribbon Panel on Standard Setting for Private...
Published on March 02, 2012

CPA Examination

Article AICPA Position Page on whether the Uniform CPA Examination should continue to be the only examination administered for candidates seeking initial licensure as a CPA.
Published on March 20, 2012

CPA Mobility Implementation FAQs

FAQ FAQs intended to provide general information about CPA mobility.
Published on October 02, 2012

State and Local Advocacy

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

CPACPA

Overview Regardless of where CPAs are employed, they should be able to use their title, in conjunction with their business activity, as long as they meet certain licensing criteria, meet continuing professional education (CPE) standards, and are subject to regulation by a state board of accountancy.
Published on July 31, 2012

History of CPA Mobility

Overview AICPA information page on the history of CPA mobility.
Published on October 12, 2012

AICPA Proposes Fiscal Year Flexibility for Emerging Small Businesses

Comment Letter This is AICPA's statement in support of allowing small businesses the flexibility to adopt any fiscal year end from April through November for tax purposes, as proposed in the Small Business Tax Flexibility Act of 2003 (H.R. 3225) for the record of the Subcommittee's September 23, 2004, hearing.
Published on May 20, 2013

AICPA Urges Congress to Make S Corporation Reforms

Comment Letter AICPA provides written testimony before Congress in support of the Subchapter S Modernization Act of 2003.
Published on September 28, 2012

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Related AICPA Products



Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.



CPE Direct

Earn CPE credit by completing a self-study program developed from topics covered in the Journal of Accountancy. The study guide (shipped to you in March, June, September, and December) contains valuable supporting information, checklists and practice tools that supplement the Journal articles.



Investment Companies - AICPA Audit and Accounting Guide

The AICPA Investment Companies Audit and Accounting Guide, updated as of May 1, 2012, offers hands on advice in dealing with industry specific issues such as fair value, complex capital structures, financial instruments, and investment company taxation.

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