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    February 7, 2006 Comments on Certification of UBTI for Certain Organizations

    Comment Letter AICPA provides comments, February 7, 2006, on provisions, fundamental concerns, and clarification issues contained within HR 4297 (formerly S. 2020), Tax Relief Act of 2005, section 206(c) regarding certification of unrelated business tax income for certain organizations and our concerns about the vague and unprecedented nature of the proposed provisions
    Published on November 06, 2012

    AICPA Provides Guidance on FSA Certification Letters Overview

    Newsletter The CPA Advocate: September, 2012.  AICPA heard from many members who were being asked by clients to certify income to meet a requirement by the Farm Service Agency (FSA) and worked with the FSA to develop a letter to meet the professional standards of our members.
    Published on October 10, 2013

    March 2005 Comments on Governance

    Comment Letter ...from the AICPA in response to concerns for reform and best practices for NPOs including but not limited to: audit thresholds, availability of financial information, auditor rotation, CEO/CFO Certification, etc. Submitted on March 1, 2005, these comments and suggestions are made in light of
    Published on November 06, 2012

    Erica John Fund, Inc. v. Halliburton Co.

    Legal Brief ...in assuring that its members and their firms, as well as all others involved in the financial reporting process, are able to raise, and have considered before the class certification decision is made, challenges to the underlying assumptions required for
    Published on April 22, 2011

    The CPA Advocate - Archived articles 2012

    Overview Find 2012 archived articles from the AICPA's advocacy newsletter, The CPA Advocate.
    Published on March 19, 2014

    CPA Mobility Information

    Article Practice mobility for CPAs is the general ability of a licensee in good standing from a substantially equivalent state to gain practice privilege outside of their home state without getting an additional license in the state where they will be serving a client or an employer.
    Published on March 22, 2012

    History of CPA Mobility

    Overview AICPA information page on the history of CPA mobility.
    Published on October 22, 2013

    AICPA Amicus Brief Asks U.S. Supreme Court to Overrule Securities Litigation Case

    Newsletter The CPA Advocate: March, 2014.  The U.S. Supreme Court heard oral arguments on the Halliburton case on March 5, 2014, which is regarded as one of the most important securities litigation cases in years.  A decision by the Court is expected by June 2014.
    Published on March 27, 2014

    AICPA Comments on Proposed Revisions to Single Audit Data Collection Form

    Newsletter The CPA Advocate: July, 2013. The AICPA supports OMB updating both the Data Collection Form and its instructions; however, the AICPA’s letter also provides a number of overarching and specific comments.
    Published on July 18, 2013

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