AICPA News Update - January 4, 2013
In this issue: "Fiscal Cliff" Legislation Includes Huge Number of Tax Provisions; AICPA Flags Concerns about IFAC’s International Ethics Standards Board’s Exposure Draft on Responding to a Suspected Illegal Act; ASB Issues Omnibus SAS to Amend Two Clarified Auditing Standards; TPA Issued on Effective Date of AU...
Published on January 04, 2013
How Will Final Regs. Apply the Knight Commonly Incurred Test
In Knight, the Supreme Court held that under Sec. 67(e), a trust expense otherwise subject to the 2% of AGI floor is fully deductible under the exception in Sec. 67(e) only if it would be uncommon for an individual holding the same property to incur the expenses.
Published on June 01, 2008
AICPA Tax Section Accomplishments in 2007
The Tax Section serves the public interest by helping AICPA members to be the most trusted professional providers of tax services, advocating sound tax policy and effective tax administration.
Published on February 01, 2008
CPA Exam Aligns with Model Tax Curriculum
The content of the Uniform CPA Examination has been updated and now reflects many of the recommendations of the Model Tax Curriculum.
Published on November 01, 2009
AICPA News Update Vol. 13 No. 21
ERM Business Brief Available for Free Download
Published on May 21, 2010
AICPA Professional Standards Overview
AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
Published on November 05, 2014
Current Tax Return Disclosure Issues Involving Sec. 7216
Practitioners face some difficult scenarios in properly disclosing or using client tax return information. Multiple professional ethics pronouncements and federal and state legislative and administrative pronouncements all must be considered before acting
Published on August 01, 2013
AICPA News Update Vol. 14 No. 9
1099 Repeal Bill Passed by the House of Representatives
Published on March 04, 2011
AICPA News Update Vol. 14 No. 14
Expanded 1099 repeal passes Senate
Published on April 08, 2011
Integrating Tax Ethics Into the First Tax Course
Because students generally are in the early stages of their professional development, they easily can be exposed to professional ethics issues and preferred professional behaviors in common ethical situations as they learn more about tax technical content and the practical implementation of those rules
Published on November 01, 2013