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    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

    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 20, 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 13, 2012

    AICPA Supports Bill to Clarify State Tax Treatment of Nonqualified Deferred Comp

    Article AICPA has endorsed H.R. 4019, which would clarify that retirement income received under certain nonqualified deferred compensation plans for retired partners would not be subject to non-resident state income tax.
    Published on January 04, 2006

    AICPA Comments on the Fairness, Simplification, and Competitiveness for American Business Act of 2002

    Comment Letter In a letter to Rep. Amo Houghton, AICPA shows support for many of the proposed international tax simplification provisions in the proposed legislation, H.R. 4151, Fairness, Simplification and Competitiveness for American Business Act of 2002.
    Published on June 21, 2005

    AICPA Thanks IRS for Adopting Its Safe Harbor Recommendation on Spousal Waivers for CRTs

    Comment Letter The AICPA expresses its appreciation to the IRS for suspending the spousal waiver requirement for charitable remainder trusts under section 664.
    Published on March 22, 2006

    AICPA Sends Its AICPA Statement on Taxpayer Rights to Ways and Means

    Comment Letter In this letter to the House Ways and Means Subcommittee, the AICPA provided comments on five tax administration legislative proposals: (1) an April 30 due date for electronically filed returns; (2) low income tax clinics; (3) penalties and interest; (4) the collection process; and (5) a better means of communicating
    Published on March 12, 2012

    AICPA Opposes Repeal of Foreign Earned Income Exclusion

    Comment Letter AICPA opposes repeal of the foreign earned income exclusion, as proposed in Section 350 of S. 1054, the Jobs and Growth Tax Relief Reconciliation Act of 2003.
    Published on June 21, 2005

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