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    Litigation Pleading Standards

    Article AICPA Position Congress is considering the Notice Pleading Restoration Act, S. 1504, introduced by Senator Arlen Specter, a Pennsylvania Democrat, and Open Access to Courts Act, H.R. 4115, introduced by Representative Jerrold Nadler, a New York
    Published on March 02, 2010

    Aiding and Abetting Liability

    Article 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

    Newsletter ...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 31, 2014

    American Bar Association vs. Federal Trade Commission

    Legal Brief The AICPA has a direct interest in the outcome of this litigation. The AICPA’s members, like attorneys, are engaged in a professional practice. Also, like attorneys, certified public accountants typically engage in invoiced billing of their clients, allowing their clients...
    Published on September 07, 2010

    Tellabs Inc. v. Makor Issues & Rights, Ltd.

    Legal Brief 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...
    Published on February 09, 2007

    Extraterritorial Private Rights of Action, also known as F-Cubed Litigation

    Article The accounting profession believes private litigants may utilize U.S. securities laws within the territorial jurisdiction of the U.S. and that the United States Supreme Court decision in Morrison v. National Australia Bank, Ltd. is the correct reading of the Securities Exchange Act of 1934.
    Published on April 03, 2013

    House and Senate Bills to Curb Patent Trolls Include AICPA Recommendations

    Newsletter ...5, 2013, by an overwhelming vote of 325-91. The Senate Judiciary Committee, meanwhile, held a hearing on comparable legislation, on December 17. These bills would help curtail abusive litigation in the patent system
    Published on January 30, 2014

    IRSs Proposed Voluntary Program for Tax Preparers is Unlawful and Improper, Says AICPA

    Newsletter ...IRS's proposed voluntary certification program for tax return preparers “would cause significant legal problems that may ultimately frustrate the IRS’s goals, confuse the public, and lead to litigation
    Published on June 24, 2014

    Definition of Attest and Patent Trolls Top List of 2014 State Legislative Issues

    Newsletter The CPA Advocate: August, 2014.  The AICPA is developing a summary of the issues important to the accounting profession that were in play during 2014; the summary will be available this fall.
    Published on August 27, 2014

    AICPA Supports State Tax Tribunal Model Legislation

    Newsletter The CPA Advocate: August, 2012. The AICPA supports model legislation as a resource for state CPA societies whose legislatures are interested in creating or modifying an independent state tax tribunal.
    Published on August 15, 2012

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