AICPA Suggests Solutions for Tax Identity Theft and Tax Fraud at Senate Finance Committee Hearing Reports on Difficult T...
The CPA Advocate: April, 2013. The AICPA testified before the Senate Finance Committee about tax identity theft, tax fraud and tax reform on April 16, 2013
Published on April 29, 2013
H.R. 5630 Fighting Tax Fraud Act
This document is a letter from the AICPA in support of HR 5630 Fighting Tax Fraud Act
Published on July 18, 2012
AICPAs Testimony at U.S. Senate, Committee on Finance, Hearing on Identity Theft, Tax Fraud & Tax Reform
The AICPA testified at a U.S. Senate, Committee on Finance, hearing on Identity Theft, Tax Fraud & Tax Reform: Moving Forward with Solutions on April 16, 2013. On behalf of the AICPA, Jeffrey Porter testified on identity theft, the tax filing season, IRS preparer registration, information...
Published on April 16, 2013
AICPA Identity Theft Comment Letter
The AICPA submiteed comments on the Identity Theft and Tax Fraud Prevention Act of 2013 as well as recommendations on efforts to combat identity theft
Published on July 01, 2013
AICPA Voices Strong Support for Senate Finance Committee Discussion Draft on Tax Administration Reform and Simplificatio...
The CPA Advocate: January, 2014. The AICPA outlined its recommendations on reforms related to information returns, identity theft and tax fraud, closing the tax gap, expanding electronic filing and tax filing improvements
Published on January 30, 2014
Tellabs Inc. v. Makor Issues & Rights, Ltd.
The present case concerns the pleadings standards established by the Private Securities Litigation Reform Act of 1995 (PSLRA). In the PSLRA, Congress required securities-fraud plaintiffs to plead particularized facts leading to a "strong inference" that each defendant acted, or failed to act, with the requisite "scienter" - the culpable mental state
Published on April 14, 2010
Aiding and Abetting Liability
The AICPA supports leaving the enforcement for aiding and abetting with the SEC, not outsourcing the enforcement to plaintiff’s lawyers.
Published on September 24, 2012
AICPA Amicus Brief Asks U.S. Supreme Court to Overrule Securities Litigation Case
The CPA Advocate: March, 2014. The U.S. Supreme Court heard oral arguments on the Halliburton case on March 5, 2014, which is regarded as one of the most important securities litigation cases in years. A decision by the Court is expected by June 2014.
Published on March 27, 2014
Teachers Retirement System of Louisiana vs. PwC and Marc Kirschner vs. KPMG, et al
The Appellants in both cases seek to eviscerate – if not eliminate altogether – the imputation doctrine and the related defense of in pari delicto, long available to auditors and other professionals as a vital protection against claims asserted by or on behalf of companies whose senior managers intentionally defrauded
Published on September 14, 2010
AHERF (Allegheny Health, Education and Research Foundation) v. PwC
The PICPA and AICPA do not have a stake in the particular dispute at issue. However, because of their extensive understanding of the accounting profession and commitment to the public interest, these organizations are deeply concerned on behalf of their members about the Court's decision in this case, particularly insofar as
Published on April 06, 2010