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    Whistleblower Rules under Dodd Frank Act

    Article ...and Commodities Futures Trading Commission to implement rules to pay cash awards of up to 30% in settlements over $1 million to whistleblowers who voluntarily provide original information about violations of the Securities laws and Commodity Exchange Act
    Published on February 05, 2013

    Consumer Financial Protection Bureau

    Article This article outlines the AICPA's involvement with the development of the Consumer Financial Protection Bureau (CFPB). The AICPA was successful in winning recognition by House and Senate lawmakers of the vital role CPAs play in advising Americans on their financial decisions, thus preventing CPAs from reporting to a new regulatory body.
    Published on April 03, 2013

    AICPA-Endorsed Amendment to Whistleblower Bill Approved

    Newsletter The AICPA and state CPA societies successfully urged members of the House Capital Markets Subcommittee to approve an amendment to a bill that would protect investors by strengthening the whistleblower program established under the Dodd-Frank Act.
    Published on February 01, 2012

    AICPA Comments on IRS Proposed Regulations on Employee Stock Purchase Plans

    Article AICPA commends the Treasury/IRS's effort to develop a comprehensive set of rules governing stock options issued under an employee stock purchase plan, but also asks for clarification on consistency rules for various terms and explanations to other issues.
    Published on September 24, 2012

    Potts v. SEC

    Legal Brief Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
    Published on April 02, 2013

    T. Jeffrey Simpson and California State Teachers Retirement System v. Homestore.Com, Inc.

    Legal Brief The Supreme Court’s decision in Central Bank holding that there is no private right of action for aiding and abetting a violation of Section 10(b) of the Securities Exchange Act of 1934, 15 U.S.C. § 78j(b) and Rule 10b-5 thereunder, 17 C.F.R. § 240.10b-5...
    Published on April 14, 2010

    AICPA Opposes Potential Change in DOL Fiduciary Rule for Appraisers of Employee Stock Ownership Plans

    Newsletter The CPA Advocate: July, 2013. The AICPA continues to advocate on behalf of CPA appraisers to be excluded from any rule proposal that would define them as fiduciaries under the Employee Retirement Income Security Act of 1974 (ERISA).
    Published on July 18, 2013

    Economic Issues Top Congressional Agenda CPA Issues in Mix

    Newsletter The CPA Advocate: September, 2011.  The Congressional agenda for the remainder of 2011 include issues supported by the AICPA.
    Published on October 07, 2011

    Aiding and Abetting Liability

    Article The AICPA supports leaving the enforcement for aiding and abetting with the SEC, not outsourcing the enforcement to plaintiff’s lawyers.
    Published on September 24, 2012

    AICPA Comments on Proposed Section 987 Foreign Currency Transaction Regs

    Comment Letter These AICPA comments to IRS discuss various suggestions regarding the 2006 proposed regulations on section 987 foreign currency transactions.
    Published on October 05, 2012

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