Tax Return Due Diligence Basic Considerations
This article examines the rules of due diligence and the importance of tax professionals understanding these rules and proactively adapting to them in a practical manner
Published on April 27, 2011
AICPA News Update - February 10, 2012
In this issue: 2011 Tax Practice Guides & Checklists, Brush Up on Practice Standards for Preparing Returns, New Tax Practitioner’s Toolkit with Resources to Help Members Communicate and Promote Their Value, Become a Member of the Tax Section, Sign Up...
Published on March 09, 2012
AICPA News Update Volume 12 No. 2
New Tax Disclosure Regulations Took Effect January 1, 2008 Tax Return Checklists Now Available Online, Auditors of Non-Public Broker-Dealers Are Required to Register with PCAOB, Year-end FIN 48-Related Disclosures Required, Even if Deferring Application, Overhauled Audit...
Published on June 24, 2011
The Need for Increased Due Diligence in Filing Extensions
This item reviews the requirements for filing for extensions, estimating tax liability, and paying all due tax liabilities
Published on June 16, 2011
AICPA News Update - February 5, 2010
In this update: Tax Center Resources: 2009 Practice Guides and Checklists, Topical Guides and More; Practice Guide and Video Explain New IRC Section 7216 Regulations; AICPA Forms Task Force to Respond to IRS Proposal to Require Companies to Disclose Uncertain Tax Returns; Get Informed on IRS’s Proposed Preparer Regulations, Estate
Published on March 08, 2010
IRS Releases Redesigned Form 990
The IRS has released a redesigned Form 990, Return of Organization Exempt from Income Tax, for use with 2008 tax returns
Published on January 28, 2011
EITC Due-Diligence Final Regs. Issued
The IRS issued final regulations governing the due-diligence requirements imposed on tax return preparers who prepare tax returns on which taxpayers claim the earned income tax credit...
Published on February 29, 2012
IRS Focuses on the FBAR
FBAR has graduated from a little-known filing requirement to a priority issue that should be at the top of every tax return preparer’s checklist
Published on January 28, 2011
Due Diligence Update
This column discusses the tax professional’s due-diligence obligations under SSTS No. 3 and Circular 230
Published on April 30, 2012
AICPA News Update Vol. 14 No. 5
Special Tax Issue with News and Resources
Published on February 08, 2011
AICPA News Update - February 8, 2013
...Money and Time with Free Tools to Help You Communicate with Clients; Updated 2012 Tax Practice Guides, Checklists, Organizers and Letters; Get Exclusive Discounts and Resources by Joining the Tax Section; Sign...
Published on February 13, 2013
EITC Due-Diligence Requirements IRS Ramps Up Enforcement and Education Efforts
This article explains the basic EITC rules, the due-diligence requirements under Sec. 6695(g), and the proposed changes to the regulations under Sec. 6695(g).
Published on August 24, 2012
Integrating Circular 230 into the Tax Curriculum
Circular 230 is crucial to tax education because it forms the ethical standards of tax practice. Students who plan to become tax practitioners must become well acquainted with Circular 230 along with the underlying laws...
Published on January 31, 2012
Firing Clients Can Be Good for Business
There are a variety of reasons that clients should be asked to leave the firm. The average CPA can follow certain steps to recognize these situations and take appropriate action.
Published on April 08, 2013
AICPA News Update Vol. 14 No. 14
Expanded 1099 repeal passes Senate
Published on April 14, 2011