Join the AICPA PFP Membership Section

Overview:  ...200 Is a Small Price to Pay—Consider Membership an Investment in Your Future
Published on April 27, 2011

Corporate-Owned Life Insurance

FAQ:  Corporate-owned life insurance (COLI) is a type of policy employers can own on the life of one or more of their employees. In addition to owning the policy, the corporation is also the beneficiary. Learn how COLI is used to fund nonqualified deferred compensation plans as well as tax considerations
Published on May 10, 2010

Other Matters

News:  Stay up to date on legislative and regulatory issues relating to a variety of personal financial planning matters.
Published on March 06, 2013

PFS Exam

Overview:  Learn about the PFS Exam.
Published on March 12, 2013

PFP Tax News

News:  The AICPA PFP Division works with the AICPA Congressional Affairs Team to ensure that issues impacting CPA financial planners are monitored and acted upon as needed.
Published on May 16, 2013

Illustrative Engagement Letter for an Investment Advisory Agreement

Sample Letter:  The following agreement is for investment advisers who manage money on a discretionary basis. However, the agreement can readily be tailored to other forms of advisory relationships whereby the adviser plays some role in managing the investments and portfolio of his or her client.
Published on September 23, 2010

Introduction to Investment Planning

Article:  Investment Planning is the process of identifying and implementing effective investment strategies to create and accumulate the financial resources for achieving financial planning goals. One of the key building blocks for a successful investment advisory practice is a strong custodial relationship.
Published on March 24, 2011

Private Annuities as an Aid to Medicaid Eligibility

Article:  Clients often ask CPA Elder Planning practitioners, "How can I qualify for Medicaid?" For too many older adults, Medicaid is the only way to pay for long-term care. Learn about how private annuities factor into Medicaid eligibility
Published on May 16, 2011

Estate Planning Protecting Your Family, Providing for Your Wishes

Article:  Estate planning involves the development of strategies for protecting your assets, distributing them according to your wishes, and otherwise providing for your family. A carefully developed estate plan can help make the transition to a life without you easier for your family.
Published on September 30, 2010

Compensation and Disclosure Whitepaper

Article:  Establishing compensation arrangements is one of the most troublesome issues facing CPAs providing PFP services. It is up to the CPA to individually evaluate the many issues involved in compensation and establish arrangements that are most appropriate in their practices.
Published on May 11, 2010

Audio Streams from the PFP Division

Audio:  The AICPA PFP Division monitors the news and legislative and regulatory landscape in order to bring you expert commentary on the issues you need to know in practice.
Published on April 30, 2013

Elder Planning Glossary

Glossary:  Elder Planning services are a unique and customizable package of professional services intended to help older adults maintain their desired lifestyle and financial independence. View a glossary of terms related to Elder Planning services.
Published on January 15, 2013

Estate Tax Legislation

News:  Stay up to date on legislative and regulatory issues relating to estate tax legislation.
Published on May 16, 2013

CPA PFS Credential Frequently Asked Questions FAQ

FAQ:  Frequently asked questions about the Personal Financial Specialist credential including: Do I have to be a CPA and a member of the AICPA to apply? What is required to maintain the PFS Credential? Find answers to these and other common questions about the PFS credential.
Published on April 02, 2013

Business Structure Plays a Key Role for CPA Planners in Business Continuity

Article:  CPAs have a variety of business structure options to choose from in building a PFP practice. Choosing the one that is right for you takes time and careful consideration.
Published on September 20, 2010