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    Knowledge Sharing to Deter and Detect Fraud

    Article Tips for improving communications among the financial reporting supply chain.
    Published on January 28, 2011

    AICPA News Update Vol. 14 No. 50

    Newsletter 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

    Article 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

    IRS Advisory Panel Urges Changes to Risk Assessment Protocols

    Article The IRS's Large Business & International Division is focusing on new ways to identify large businesses for examination. This item summarizes recent IRS Advisory Council recommendations on the factors the IRS should consider when risk assessing large business taxpayers.
    Published on May 31, 2014

    Current Developments in S Corporations (Part I)

    Article 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

    Article 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

    Article 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

    Aggregating Activities to Avoid the Hobby Loss Rules

    Article Sec. 183 limits deductions for activities that are “not engaged in for profit,” commonly called hobbies. To sidestep this requirement, taxpayers often attempt to combine activities that would separately be considered hobbies with other activities to avoid the Sec. 183 limits.
    Published on January 28, 2011

    Case Studies for Book-Tax Differences in the Classroom

    Article The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work in the profession.
    Published on August 23, 2013

    Current Corporate Income Tax Developments (Part II) - 2011

    Article 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

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