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    Comments Regarding Additional Requirements on Tax Exempt Hospitals

    Comment Letter The AICPA submitted comments on Notice 2010-39 regarding additional requirements for certain hospitals under IRC section 501(r).  In our comments, we addressed the following issues:  (1) the definition of a hospital; (2) the applicability of this definition to hospitals with more than one facility; (3) community health needs assessments (CHNA);
    Published on September 07, 2012

    AICPA Supports IRS Tax Return Preparer Program at Congressional Hearing

    Newsletter The CPA Advocate: September, 2011.  AICPA supports the IRS’s program, as it is currently structured, to regulate tax return preparers, Patricia Thompson, chair of the AICPA Tax Executive Committee, testified at July 28 Congressional hearing.
    Published on September 08, 2011

    AICPA Urges Approval of Mobile Workforce Bill at House Judiciary Subcommittee Hearing

    Newsletter The CPA Advocate: May, 2014.  H.R. 1129 would provide relief to taxpayers and employers from inconsistent state income tax and withholding rules that impact everyone who travels for work.
    Published on May 22, 2014

    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

    State Taxation of Remote/Online Sales

    Overview This page discusses the Marketplace Fairness Act of 2013 and the issues related to state taxation of online sales.
    Published on September 25, 2013

    AICPA to Congress End Tax Uncertainty Business Planning and Administration of Tax Law at Risk

    Newsletter The CPA Advocate: September, 2012.  Jeffrey A. Porter, vice chair of the AICPA’s Tax Executive Committee, testified before a House Small Business Subcommittee on Sept. 13, 2012 that the “Tax Cliff” hinders planning by small business owners, threatens efficient tax administration and forces a compressed tax season on tax preparers
    Published on September 20, 2012

    AICPA Suggests Changes to Internet Sales Tax Bill to Make Collection and Remittance Easier for Businesses

    Newsletter The CPA Advocate: October, 2013.  The AICPA told Congress that legislation to require the payment of sales taxes on purchases made over the Internet should be modified so businesses that would have to collect and remit sales taxes to states in which they do not have a physical presence are
    Published on October 17, 2013

    AICPA Offers Comments on Generation-Skipping Transfer Safe Harbor Regs.

    Comment Letter Safe Harbor Suggestions under Proposed Section 2642(g) Regulations.
    Published on June 24, 2005

    Municipal Advisors

    Issue Brief The AICPA generally supports the SEC’s proposed rules as a means to strengthen investor protections in the municipal securities market.  The AICPA is concerned, however, because the proposed rule would require that accountants performing customary and usual accounting services would be required to register as municipal advisors.
    Published on January 07, 2014

    Sales Tax on Accounting Services

    Primer Resources and links on Sales Tax on Accounting Services.
    Published on October 24, 2013

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