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    AICPA News Update - June 15, 2012

    Newsletter In this issue: OMB Releases Draft 2012 Compliance Supplement for Audit Planning, Ethics Approves Revisions to Nonattest Services and Other Changes, Importance of Strengthening Ethical Culture Stressed in New CGMA Report, TPA Issued Regarding Combining Going Concern Emphasis with Another Emphasis-of...
    Published on September 07, 2012

    State Tax Tribunals Is Taxpayer Representation by CPAs a Potential Independence Problem

    Article This item addresses whether a CPA representing a client in state tax tribunal has impaired his or her independence under the AICPA Code of Professional Conduct.
    Published on March 31, 2014

    AICPA News Update Vol. 14 No. 9

    Newsletter 1099 Repeal Bill Passed by the House of Representatives
    Published on March 09, 2011

    Asset Protection Planning with Limited Liability Companies

    Article The basic objective of asset protection engagements is to transfer assets to reduce or eliminate any exposure to liabilities in conjunction with the client’s estate plan or other financial concerns.
    Published on March 11, 2011

    Allowable Political Activities and Reporting Requirements for Tax-Exempt Entities

    Article This item provides basic guidance in the structure and operations of Sec. 527 organizations as well as some insight into allowable political activities for other tax-exempt organizations.
    Published on March 18, 2013

    Practical Approaches to Common Conflicts of Interest

    Article This column highlights some common conflicts of interest encountered by CPA tax practitioners and offers some practical means of properly addressing the consequential ethical issues.
    Published on April 30, 2014

    CPA Exam Aligns with Model Tax Curriculum

    Article The content of the Uniform CPA Examination has been updated and now reflects many of the recommendations of the Model Tax Curriculum.
    Published on January 28, 2011

    IRS Issues Regs. and Guidance on Disclosure of Tax Return Information

    Article The IRS has issued regulations under Sec. 7216 that increase the circumstances in which tax return preparers can disclose or use certain limited tax return information and two revenue rulings that provide guidance to tax return preparers on situations in which they will not be liable for civil or criminal
    Published on January 28, 2011

    CPAs at Risk as Government Continues to Attack Abusive Tax Shelters

    Article Through regulations and other forms of guidance issued since 1999, the IRS has clearly put tax practitioners on notice that it considers tax shelter transactions that generate noneconomic tax losses as not allowable for federal income tax purposes.
    Published on May 10, 2010

    An Analysis of the New Preparer Penalty Proposed Regulations

    Article This article analyzes the proposed regulations on the new Sec. 6694 preparer penalty provisions that were enacted as part of the Small Business and Work Opportunity Tax Act of 2007.
    Published on May 10, 2010

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