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    Not-For-Profit Entities

    Publication A description of publications available for not-for-profit entities
    Published on September 30, 2014

    Disclosure of Nonincome Tax Contingencies Under ASC 450 for Not-for-Profit Entities

    Article This item focuses on the importance of properly accounting for and considering the impact of nonincome taxes as they apply to not-for-profit (NFP) entitles
    Published on June 16, 2011

    AICPA News Update - August 17, 2012

    Newsletter In this issue: AICPA Issues Working Draft of Not-for-Profit Guide, AICPA Submits Letter in Support of Legislation Exempting Valuation Analysts from Fiduciary Rules, Draft New Chapter of Accounting and Valuation Guide Released for Comments, Teaching Kids About Money...
    Published on August 20, 2012

    Financial Management & Reporting

    Article
    Published on October 23, 2013

    AICPA News Update - August 3, 2012

    Newsletter ...National Map Survey Has Been Extended, ASB to Vote on Issuance for Exposure Proposed Amendments to SAS No. 122, Working Draft of Proposed Audit and Accounting Guide, Not-for-Profit Entities, Due to Be Released Aug. 15, New Report from
    Published on August 03, 2012

    Recent Rulings in Real Estate Development

    Article ...Esq. With the slowdown in the real estate market continuing, many taxpayers with investments in undeveloped real estate are attempting to find creative ways to realize the built-in profit on their existing holdings. T
    Published on April 20, 2010

    Issues With Employer Identification Numbers

    Article This item reviews the few issues practitioners may face when obtaining an employer identification number from the IRS.
    Published on March 31, 2014

    Fraud and Forensic Publications

    Publication If you’re a CPA working in fraud or forensics, you have to work hard to keep up with cutting edge techniques and outthink potential perpetrators. AICPA's fraud publications help you do just that.
    Published on October 01, 2014

    FICA Taxation of Nonqualified Deferred Compensation Arrangements

    Article With the passage of the Patient Protection and Affordable Care Act, which provided for an increase in the Medicare tax rate for certain high earners who are members of the ERISA "top hat" group, and recent discussions about the status of Social Security and Medicare funding, it is appropriate to
    Published on September 30, 2014

    Audit Committee Toolkit Series

    Article The Audit Committee Toolkit series was developed by AICPA's Business, Industry and Government Section to help audit committees.  Each Toolkit offers a broad sampling of checklists, matrices, reports, questionnaires and other pertinent materials designed to make audit committee best practices actionable.  Versions available for public companies, private companies, government entities and not for
    Published on January 02, 2013

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