Knowledge Sharing to Deter and Detect Fraud
Tips for improving communications among the financial reporting supply chain.
Published on January 28, 2011
AICPA News Update Vol. 14 No. 50
European Commission Proposes Audit/Consulting Breakup and Mandatory Audit Firm Rotation Send FAF a Comment Letter Supporting an Independent Board for Private Company GAAP Modifications Take the Personal Financial Planning Survey for a...
Published on December 05, 2011
Turning Towards Cautious Optimism
The AICPA/UNC Kenan-Flagler Business & Industry Economic Outlook Survey Q2 2010 brings clarity to many of the issues of greatest importance to today’s CPAs. Issues addressed in the survey range from the long-term economic forecast and a timetable for the economy to return to pre-recession levels of business to inflation,
Published on January 28, 2011
Current Developments in S Corporations (Part I)
This two-part article discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area. Part I covers operational issues, including new guidance on the treatment of medical insurance premiums for wholly owned S corporations, new built-in gain developments, and the impact of charitable giving by S corporations
Published on May 10, 2010
New LB&I Knowledge Management Strategies IPGs and IPNs
Issue practice groups and international practice networks represent a new strategy the LB&I Division to pool and perpetuate institutional expertise.
Published on October 31, 2012
Protecting Communications and Documents From IRS Summons Enforcement
This article examines the rules and definitions that form the basis for the practitioner-client and the work product privileges and identifies certain measures that can increase the protection of sensitive client information.
Published on April 01, 2013
Individual Taxation Digest of Recent Developments Part I
This article is Part I of a two-part article covering recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
Published on February 28, 2014
Small and Medium Enterprises Should Consider Making Advance Pricing Agreements
...the procedures that small and medium-size enterprises can use to obtain advance pricing agreements with the IRS so they can minimize their exposure to intercompany pricing adjustments on audit
Published on October 05, 2010
Current Corporate Income Tax Developments (Part II) - 2011
This article covers some of the more important developments in the areas of apportionment, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate state tax issues.
Published on January 08, 2013
Current Developments in Partners and Partnerships
This article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, income allocations, and basis adjustments
Published on February 04, 2014