Comment Letter: 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

Comment Letter: 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

Comment Letter: ASB comment letter to other organizations.
Published on March 22, 2013

AICPA Comments on DOL Participant Directed Accounts

Comment Letter: 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

Article: 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

Article: 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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Health Care Entities -- AICPA Audit and Accounting Guide

This guide provides "how-to" guidance on planning, performing and reporting on Health Care engagements, as well as information for members in practice in the Health Care industry. It explains the accounting and auditing for many types of Health Care issues, including up-to-date information on recently issued FASB Accounting Standards Updates and GASB Statements and their effects on the industry. This guide has been fully conformed to reflect the new standards resulting from the Clarity Project.

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

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Understanding the Clarified Auditing Standards - 2012 Audit Risk Alert

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