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    GAO Study of Financial Planning

    Federal Law Dodd-Frank required the GAO to conduct a study on the effectiveness of existing regulation of financial planners, including tax advisors. The AICPA met with the GAO during the study to present the profession’s point...
    Published on April 03, 2013

    Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE Notice 2009-60, Standards of Conduct for the Ta...

    Comment Letter Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE: Notice 2009-60, Standards of Conduct for the Tax Return Preparer Community and Increased Taxpayer Compliance
    Published on April 17, 2012

    Potts v. SEC

    Legal Brief Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989
    Published on April 02, 2013

    AICPA Develops Report on Civil Penalty Reform

    Report The AICPA report on civil penalty reform calls on Congress to review the current civil tax penalty structure and consider modifications to ensure such penalties deter bad conduct without deterring good conduct or punishing the innocent
    Published on March 08, 2012

    Extraterritorial Private Rights of Action, also known as F-Cubed Litigation

    Article The accounting profession believes private litigants may utilize U.S. securities laws within the territorial jurisdiction of the U.S. and that the United States Supreme Court decision in Morrison v. National Australia Bank, Ltd. is the correct reading of the Securities Exchange Act of 1934.
    Published on April 03, 2013

    AICPA Advocacy Continues as IRS Rolls Out Tax Practitioner Regulation, Visits

    Newsletter The IRS has been busy ramping up oversight of paid tax preparers through two separate programs; the AICPA has been equally busy making sure that oversight does not interfere with the tax season or place undue burden on members.
    Published on January 06, 2012

    Consumer Financial Protection Bureau

    Article This article outlines the AICPA's involvement with the development of the Consumer Financial Protection Bureau (CFPB). The AICPA was successful in winning recognition by House and Senate lawmakers of the vital role CPAs play in advising Americans on their financial decisions, thus preventing CPAs from reporting to a new regulatory body.
    Published on April 03, 2013

    Section 404(b) of Sarbanes-Oxley Act of 2002

    Article The Sarbanes Oxley Act requires that the management of public companies assess the effectiveness of the internal control of issuers for financial reporting.  Section 404(b) requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. AICPA believes that all investors in public companies
    Published on April 03, 2013

    AICPA to Congress SEC Should Keep Investment Adviser Oversight

    Newsletter The CPA Advocate: June, 2012. Congress should not shift oversight of investment advisers to an SRO from the SEC, the AICPA said in a letter to Congress.
    Published on June 13, 2012

    AICPA Suggests Refining Tax Return Preparer Registration Proposal

    Comment Letter In this letter to Congress, the AICPA provides comments on the legislative proposal requiring the registration of federal income tax return preparers.
    Published on March 12, 2012

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