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    Engagement Letter Fairness Opinion Fee Language May Affect Fees Taxation

    Article Language used in investment banker (IB) engagement letters to implement fee payment arrangements can significantly affect the federal income tax treatment of such payments
    Published on October 04, 2011

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on September 30, 2014

    IRS Correspondence Examinations

    Article ...returns. This item reviews the procedures by which returns are selected for review, how taxpayers should respond to correspondence, and IRS problems with timely response to taxpayer or practitioner letters
    Published on June 16, 2011

    Why and How to Conduct a Tax Practice Inspection

    Article A firm can use a tax practice inspection as a tool to test the quality of tax services provided to clients, to develop specific recommendations for improvement, and to prepare or update a tax services policies and procedures manual.
    Published on January 28, 2011

    The Need for Increased Due Diligence in Filing Extensions

    Article This item reviews the requirements for filing for extensions, estimating tax liability, and paying all due tax liabilities.
    Published on June 16, 2011

    Circular 230 Its Day-to-Day Impact on Tax Practices

    Article While discussions about Circular 230 usually focus on the standards it imposes relating to tax returns and opinions, the breadth and scope of Circular 230 also regulates the day-to-day business operations of tax practitioners relating to fees, client solicitations, marketing and advertising, and the management of client files and records.
    Published on August 24, 2012

    CPAs and Comfort Letters The New Chocolate

    Article For years, CPAs have been asked by third parties for verification, confirmation, certification, corroboration, authentication, or substantiation of their clients’ financial information. Negative connotations have often been associated with these requests.
    Published on June 30, 2013

    Current Tax Return Disclosure Issues Involving Sec. 7216

    Article 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 July 31, 2013

    IRS Reverses Itself on Applying 70% Safe-Harbor Deduction for Success-Based Fees to Certain Milestone Payments

    Article The IRS offers an elective safe harbor to deduct 70% of qualified success-based fees, and while certain “milestone payments” common to acquisition transactions do not qualify for the safe-harbor election, certain “eligible milestone payments” do.
    Published on August 31, 2013

    Sec. 7216 Regulations

    Article The AICPA Tax Division has formed a task force to review the impact of final regulations released by Treasury and the IRS in January 2008, involving the disclosure and use of tax return information by tax return preparers under Sec. 7216.
    Published on June 01, 2010

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