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AICPA Opposes DOLs Proposal to Change Fiduciary Definition Affecting Business Valuation
Newsletter: The CPA Advocate: May, 2011. Robert Reilly, CPA/ABV testified at a Department of Labor hearing against DOL's proposed changes to the definition of fiduciary. Published on May 27, 2011
AICPA Supports Senator Ayottes Bill Exempting Valuation Specialists from Fiduciary Status
Newsletter: The CPA Advocate: August, 2012. The AICPA believes that appraisers of employee stock ownership plans should not be considered fiduciaries under ERISA and recently sent a letter to Senators asking for them to cosponsor S. 1232, a bill that would exempt valuation specialists from that status. Published on August 14, 2012
ERISA Fiduciary Definition - Appraisers of Employee Stock Ownership Plans
Article: The AICPA believes that CPAs who perform valuation services for employee stock ownership plans (ESOPs) should not be defined as fiduciaries under the Employee Retirement Income Security Act (ERISA). Rather, the AICPA believes that the U.S. Department of Labor (DOL) should implement rules that would require appraisers of ESOPs to Published on June 18, 2013
Discount Rates, Risk, and Uncertainty in Economic Damages Calculations Practice Aid
Economic damage calculations require practitioners to analyze risks and uncertainties. In addition, economic damage calculations frequently involve future periods of time. A discount rate is often used to address these considerations. This practice aid is intended to enhance practitioners’ understanding of the development and application of discount rates.
Valuation of Privately Held Company Equity Securities Issued as Compensation - Accounting and Valuation Guide
This long anticipated revision reflects best practices developed over the previous decade. The objective of this guide is to describe best practices for estimating the fair value of a minority interest in an enterprise’s privately issued securities.
Interactive Tax Checklists
Gain efficiency this tax season with AICPA's Interactive Tax Checklists, an online tax planning tool. Based on the popular Tax Practice Guides & Checklists from the AICPA Tax Section, you get the gold standard content you trust in an interactive digital environment.