AICPA Urges Congress to Make S Corporation Reforms
AICPA provides written testimony before Congress in support of the Subchapter S Modernization Act of 2003.
Published on September 28, 2012
ASB Comment Letter on Proposed ISA 550, Related Parties
This May 1, 2006, comment letter from the ASB to the IAASB discusses proposed ISA 550 (Revised), Related Parties
Published on February 14, 2013
Audit, Attest, and Quality Control ASB Comment Letters
ASB comment letter to other organizations.
Published on March 22, 2013
AICPA Comments on DOL Participant Directed Accounts
These AICPA addresses the Department of Labor (DOL) fiduciary requirements for disclosure in participant-directed individual account plans.
Published on September 24, 2012
IRS Issues Interim Relief on More-Likely-Than-Not Penalties
On December 31, 2007, the IRS indicated that, if a position satisfies the substantial authority standard, practitioners will not be required to disclose the position nor be subject to a section 6694 preparer penalty if they meet the requirements outlined in Notices 2008-11, -12, and -13.
Published on March 22, 2010
Using Family Partnerships and Refuting IRS Challenges
This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 19, 2012
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