Special Report Non-Compliant IRA Trusts and Circular 230 Issues
Free special report on non-compliant IRA trusts and Circular 230 issues from the author of The IRA Distribution Rules: IRS Compliance and Audit Issues
Published on September 09, 2014
Commissions and Referral Fees
Commissions and referral fees are important issues to consider for personal financial planners and other tax professionals.
Published on March 05, 2013
Independence and Conflicts of Interest
Learn about independence as it relates to providing investment advisory services.
Published on April 06, 2010
Fiduciary Standard of Care
Learn about the elements needed to be deemed a fiduciary.
Published on July 16, 2014
CPA/PFS Credential Recertification
Every three years, CPA/PFS credential holders are required to certify that they meet the continuing education and membership requirements of the credential.
Published on October 27, 2014
Illustrative Engagement Letter for an Investment Advisory Agreement
The following agreement is for investment advisers who manage money on a discretionary basis. However, the agreement can readily be tailored to other forms of advisory relationships whereby the adviser plays some role in managing the investments and portfolio of his or her client.
Published on October 28, 2004
Illustrations of Engagement Letter Explanations of Historical and Prospective Financial Information
Because personal financial plans can include a variety of historical or prospective financial information, the illustrative engagement letters do not describe such information. Read more about illustrative engagement letter descriptions of certain historical and prospective financial information.
Published on September 16, 2014
FAQs for Prospective CPA/PFS Credential Holders
Frequently asked questions for CPA/PFS applicants.
Published on October 29, 2014
Implementing Section 7216
IRS regulations on the unauthorized disclosure or use of tax return information went into effect on January 1, 2009. For purposes of the revised section 7216 regulations, CPAs should understand that, in general, they will not need to obtain written cons
Published on July 22, 2014
PFP Tax News
The AICPA PFP Division works with the AICPA Congressional Affairs Team to ensure that issues impacting CPA financial planners are monitored and acted upon as needed.
Published on November 24, 2014