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    FASB Independence and Fair Value Accounting

    Article The AICPA strongly and unequivocally supports independence of the U.S. and international accounting standard setting bodies, the Financial Accounting Standards Board (FASB) in Norwalk, Connecticut, and the International Accounting Standards Board (IASB) in London
    Published on April 03, 2013

    CPA Mobility Implementation FAQs

    FAQ FAQs intended to provide general information about CPA mobility
    Published on October 02, 2012

    AICPA Supports Proposed Amendments Governing Practice before the IRS

    Newsletter The CPA Advocate: December, 2012.  The AICPA told the IRS it appreciates the simplification provided by the elimination of the complex rules governing covered opinions.
    Published on December 19, 2012

    Two AICPA Panels Disagree with GASB Proposal on Financial Projections

    Newsletter The CPA Advocate: June, 2012.  Proposed required components of forward-looking information intended to assist users in assessing a government's fiscal sustainability do not meet GASB's definition of "required supplementary information."
    Published on June 12, 2012

    Convergence of International and US Accounting Principles and IFRS

    Article International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB) in London is a response to worldwide demand from regulators, investors, businesses, and auditing firms for a single set of...
    Published on April 17, 2014

    AICPA Comments on DOL Participant Directed Accounts

    Comment Letter These AICPA addresses the Department of Labor (DOL) fiduciary requirements for disclosure in participant-directed individual account plans.
    Published on September 24, 2012

    Potts v. SEC

    Legal Brief Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
    Published on April 02, 2013

    FinREC Raises Significant Concerns about FASBs Proposed Disclosure Framework

    Newsletter The CPA Advocate: December, 2012.  The decision frameworks for FASB and the reporting entity must be "more concise, purposeful, and concrete," FinREC said in its comment letter.
    Published on December 19, 2012

    GAO Study of Financial Planning

    Federal Law Dodd-Frank required the GAO to conduct a study on the effectiveness of existing regulation of financial planners, including tax advisors.  The AICPA met with the GAO during the study to present the profession’s point of view.  AICPA strongly opposed any new regulatory structure affecting CPAs as they are already comprehensively
    Published on April 03, 2013

    AICPA Makes Recommendations for IRS-Treasury 2006-07 Priority Guidance List

    Comment Letter The AICPA has submitted recommendations for the Treasury-IRS 2006-2007 Guidance Priority List. The comments cover a range of areas that affect individual and business taxpayers. The AICPA also emphasized the continuing need for Treasury and the IRS to continue efforts to simplify tax regulations and cited three examples of ""simple""
    Published on March 04, 2010

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