Checklists and Illustrative Financial Statements
Publication:
A description of publications available in the Checklists and Illustrative Financial Statements series
Published on April 23, 2013
Appendix 7 Succession Planning Checklist
Toolkit:
The Toolkit Companion Disc to the Accountant's Business Manual Supplement 48 contains an error. Business Plans Appendix 7, Succession Planning Checklist, was one of the appendix files that was mistakenly omitted from the 2011-2012 CD, which would have been included with your supplement
Published on February 02, 2012
Estate Planning After the 2010 Tax Act Quick Reference Checklist
Checklist:
Ready for you to download, personalize, and use today to update your clients about how the Tax Relief and Job Creation Act of 2010 (2010 Tax Act) may affect their estate planning. Estate planning is not over, only different. Whether or not the estate tax applies to your clients,
Published on February 08, 2012
Exhibit 3 Form 1040NR foreign national checklist 2007
Article:
Published on February 12, 2010
Expanded Due-Diligence Requirements for 2012 Returns
Article:
This item discusses Form 8867, Paid Preparer’s Earned Income Credit Checklist, extensive new due-diligence requirements for wage earners, and Schedule C, Profit or Loss From Business
Published on April 01, 2013
IRS Focuses on the FBAR
Article:
FBAR has graduated from a little-known filing requirement to a priority issue that should be at the top of every tax return preparer’s checklist
Published on January 28, 2011
AICPA News Update - February 8, 2013
Newsletter:
In this issue: Save Money and Time with Free Tools to Help You Communicate with Clients; Updated 2012 Tax Practice Guides, Checklists, Organizers and Letters; Get Exclusive Discounts and Resources by Joining the Tax Section; Sign Up for Free CPA Letter Daily to Get Tax News Each Weekday; Network with Other...
Published on February 13, 2013
EITC Due-Diligence Final Regs. Issued
Article:
The IRS issued final regulations governing the due-diligence requirements imposed on tax return preparers who prepare tax returns on which taxpayers claim the earned income tax credit.
Published on February 29, 2012
Converting a C Corporation into an LLC
Article:
Converting a C corporation into a limited liability company (LLC) allows the C corporation shareholders to continue to have limited liability while acquiring the advantages of passthrough taxation, but the heavy tax cost of the conversion normally will be prohibitive.
Published on January 28, 2011
Holding CPA Firm Leaders Accountable
Article:
Traditionally, becoming a partner in a CPA firm meant the end of a long, hard slog of grunt work and extended hours. But in today's competitive environment, making partner is only the beginning of a new chapter of risks and challenges. And the work isn't getting any easier.
Published on January 28, 2011
IRS Releases Redesigned Form 990
Article:
The IRS has released a redesigned Form 990, Return of Organization Exempt from Income Tax, for use with 2008 tax returns.
Published on January 28, 2011
Year-End Individual Taxation Report
Article:
This article covers developments from the past year affecting taxation of individuals, including last year’s tax relief, health care, and small business legislation, regulations, cases, and IRS guidance.
Published on August 24, 2012
AICPA News Update - July 13, 2012
Newsletter:
In this issue: Whether Taxes Will Increase in 2013 Remains Anybody's Guess; Three Ethics Resources for CPAs; Clarified Standards Transition Required for Year-End 2012 Audits; Auditing Standards Board Issues SAS No. 126 on Going Concern; Exposure Draft of Three Clarified SSARSs Issued, Including Proposed Revised Compilation Service Objective; New AICPA Insights® Blog Posts
Published on September 07, 2012
Interactive Tools
Overview:
This page highlights the AICPA's offering of interactive tools.
Published on March 05, 2013
EITC Due Diligence Penalty Increases and Requirements Change
Article:
The tax preparer penalty relating to earned income tax credit (EITC) due diligence will increase to $500 and the IRS is proposing that the requirements for EITC due diligence be made tougher.
Published on November 30, 2011