Search Results

    Page  1 2 3 4 5
    Showing results 1 - 10 of 44
    Order by:


    FASB Comment Letter Regarding Fair Value Measurement of Perpetual Trusts

    Comment Letter AICPA comments on the Not-for-profit entities (NFP) requirement to measure beneficial interests in perpetual trusts at fair value
    Published on May 08, 2013

    Audits of Federal Funds (Single Audits)

    Article Entities that receive federal funds including states, local governments, and not-for-profit organizations (NPOs), are subject to audit requirements commonly referred to as “single audits” under the Single Audit Act of 1984, as amended in 1996. The Single Audit Act was...
    Published on March 28, 2013

    March 2005 Governance Whitepaper

    Comment Letter AICPA supports the Senate Finance Committee's objective of ensuring that not-for-profit organizations maintain the full confidence of the public by being accountable and fulfilling their fiduciary responsibilities. This whitepaper was attached to a cover letter submitted in March 2005
    Published on November 06, 2012

    AICPA Provides Feedback to GASB on Nonexchange Financial Guarantee Transactions

    Newsletter The CPA Advocate: December, 2012.  AICPA asks for clarification of "financial guarantee" and questions theBoard's conclusions regarding the exclusion of exchange transactions from the scope of the standard.
    Published on December 19, 2012

    AICPA Advocacy Continuing on Proposed Revisions to Single Audit Rules

    Newsletter The CPA Advocate: March 27, 2013.  The AICPA invites members to submit comments by April 26, 2013 to be considered as part of AICPA’s comment letter to OMB.
    Published on March 27, 2013

    AICPA Raises Concerns about Ideas for Potential Revisions to Single Audits

    Article The CPA Advocate: June, 2012. The GAQC comment letter to OMB supports overall goals of potential revisions to single aud requirements but raised concerns about ideas for potential revisions.
    Published on June 12, 2012

    AICPA 2007 Comments on Redesigned Form 990

    Comment Letter AICPA comments on IRS re-designed Form 990. IRS plans to implement the new form, effective for 2009 filing season (2008 Forms 990).
    Published on July 01, 2013

    AICPA Proposes Fiscal Year Flexibility for Emerging Small Businesses

    Comment Letter This is AICPA's statement in support of allowing small businesses the flexibility to adopt any fiscal year end from April through November for tax purposes, as proposed in the Small Business Tax Flexibility Act of 2003 (H.R. 3225) for the record of the Subcommittee's September 23, 2004, hearing.
    Published on May 20, 2013

    AICPA Outlines Support of International Tax Simplification Bill

    Comment Letter This document contains a letter to Rep. Amo Houghton, which outlines AICPA support for the proposed international tax simplification bill, H.R. 285. In the letter, various provisions are the bill are listed as reducing complexity and compliance burdens.
    Published on April 15, 2010

    AICPA Recommends International Tax Simplifications to Congressional Staff

    Comment Letter Recommendations from the AICPA on international tax simplification submitted to the Senate Finance Working Group and include various concerns regarding the overly complex international tax provisions.
    Published on April 15, 2010

    Page  1 2 3 4 5
    Showing results 1 – 10 of 44
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.