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Compensation Models

Overview Learn about the fee versus commission compensation models for financial advisers.
Published on April 09, 2010

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

Implementing Section 7216

Article IRS regulations on the unauthorized disclosure or use of tax return information went into effect on January 1, 2009. For purposes of the revised section 7216 regulations, CPAs should understand that, in general, they will not need to obtain written cons
Published on January 28, 2011

Fiduciary Responsibility Message Points for Pension Plans of Nonprofits

Media Outreach ...to invest money acts as a fiduciary. As a fiduciary, board members are required to know the law. View a checklist to help nonprofit board members understand their investment-related fiduciary responsibilities
Published on March 03, 2010

Fox Financial Planning Network Program Details

Tools Learn how to provide CPAs in all business models and firm sizes with the step by step processes they need to effectively develop their PFP businesses via a holistic approach.
Published on May 03, 2013

DOL Proposed Regulations

News Stay up to date on legislative and regulatory issues relating to the DOL proposed regulations.
Published on September 22, 2011

The CPAs Role in Elder Planning Services

Article Elder Planning services focus on the specific needs and goals of older adults. This article details these services, including accounting, cash flow planning and budgeting, pre- and post-retirement planning, insurance reviews, estate planning and tax planning.
Published on May 16, 2011

Message Points for Pension Plans of Small Businesses

Media Outreach CPAs have an opportunity to talk to the business community about fundamental steps small companies can take to mitigate risk and reduce liability by creating a sound fiduciary process. As business advisors, CPAs encourage companies to take five fundamental steps to manage liability and pension risk more effectively.
Published on March 29, 2011

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 June 14, 2013

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

Disaster Recovery A Guide to Financial Issues Fact Sheet

Overview Find out more about the guide Disaster Recovery: A Guide to Financial Issues, including the intended purpose and use of the guide. You will be able to counsel others on what to do next once disaster strikes.
Published on April 10, 2013

Disasters and Financial Planning A Guide for Preparedness

Guide Disasters, whether natural or manmade, usually strike quickly and without warning. You and your family may have little or no time to decide what to do next. That's why it is so important to plan for the possibility of a disaster?and not wait until it happens.
Published on August 26, 2010

Disaster Recovery Guide Fact Sheet

Overview Find out more about the guide Disaster Recovery: A Guide to Financial Issues, including the intended purpose and use of the guide. You will be able to counsel others on what to do next once disaster strikes.
Published on May 11, 2010

Disasters and Financial Planning A Guide for Preparedness

Guide Learn more about Disasters and Financial Planning: A Guide for Preparedness, including the intended purpose and use of the guide. You will be able to counsel others on what to do to mitigate the financial consequences of a disaster.
Published on February 11, 2011

Q&A With Meloni Hallock A CPAs Thoughts Regarding the Role CPAs Play Once Disaster Strikes

FAQ Meloni Hallock discusses the benefits of the American Red Cross publication Disaster Recovery: A Guide to Financial Issues.
Published on March 07, 2013

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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

The AICPA Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies Audit and Accounting Guide, offers clear and practical guidance on developments in areas such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value measurements.



Corporations: Checklists and Illustrative Financial Statements

AICPA Checklists and Illustrative Financial Statements are designed to assist auditors and preparers to overcome the complexities of financial statement preparation. This checklist includes guidance for fiscal years ending prior to September 30, 2012 and those that end on December 31, 2012. The checklist includes the clarified auditing standards as well.

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