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    2013 Technical Issues Alert 

    Prepared by the AICPA’s Private Companies Practice Section Technical Issues Committee to inform CPA firms about new and proposed accounting, auditing, compilation/review and ethics standards that will affect small business clients and about TIC’s advocacy efforts on their behalf.



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    Information Management and Technology Assurance

    Overview An overview of the AICPA's Information Management and Technology Assurance section.
    Published on August 21, 2014

    Information Management & Technology Assurance CPE & Events

    Overview IMTA Section provides members as well as credential holders the opportunity to learn and stay informed about timely issues, best practices and latest trends affecting the profession.
    Published on August 21, 2014

    FSA Certification Letter Guidance

    Guidance The FSA requested "certification" letters from various participants that had applied for farm subsidies.  The FSA and the AICPA came to a resolution on an agreed upon statement letter that CPAs could provide the FSA.  We encourage all other alternatives be exhausted before a member decides to sign-off on the
    Published on August 21, 2014

    AICPA FATCA Tools and Aids

    Overview The AICPA has developed various tools and aids that may assist taxpayers and tax practitioners in understanding the rules regarding the reporting of foreign assets under IRC Section 6038D.  This page contains links to the various documents.
    Published on August 21, 2014

    2011 and Later Deaths and Portability

    Guidance For practitioners with 2011 and later years estate clients, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 included a portability provision for the applicable exclusion amount ($5 million for 2011 and 2012).
    Published on August 21, 2014

    Accounting Software

    Guidance Small businesses frequently use accounting software to maintain proper records as required by the IRS. If they are audited, they may have to turn over electronic files to the IRS that are not relevant to the request and may contain confidential data.
    Published on August 21, 2014

    Questions and Answers on the Impact of the Government Shutdown on IRS and Tax Administration

    FAQ The AICPA Tax Section created this Q&A page with specific questions and answers for tax practitioners working to complete tax returns by the Oct. 15 2013 deadline who need to work with and contact the IRS during the government shutdown.
    Published on August 21, 2014

    Personal Financial Planning & CPA/PFS Webcasts

    Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
    Published on August 21, 2014

    Tax Provisions Affected by Health Care Reform 2014

    Article Tax provisions affected by healthcare reform legislation, effective in 2014.
    Published on August 21, 2014

    2014 Planning After ATRA The CPAs Guide to Financial and Estate Planning

    Webcast Archive Steve Siegel ties in the latest PFP Section benefit, The CPA’s Guide to Financial & Estate Planning, with essential estate planning considerations to discuss with your clients during 2014.
    Published on August 21, 2014

    Trusts, Section 469 & Section 1411 Material Participation After Frank Aragona Trust

    Webcast Archive In this webcast we will show you how the landscape for the material participation standard of trusts looks after Frank Aragona Trust.
    Published on August 21, 2014

    Tax Power Hour

    Overview The Tax Power Hour is a monthly webcast series for tax section members only that is hosted generally on the third Thursday of the month from 1:00 to 2:00 pm (eastern).  This page lists upcoming dates and subjects and also contains registration links, as well as links to archives of prior
    Published on August 21, 2014

    Peer Review For CPA Firms

    Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
    Published on August 21, 2014

    Circular 230

    Guidance This page contains guidance, information, practice aids and other resources related to Circular 230, which govern a CPA’s practice before the Internal Revenue Service.
    Published on August 21, 2014

    Enhancing Audit Quality

    Overview The AICPA launched the Enhancing Audit Quality initiative in May 2014 to reinforce its commitment to excellence and protecting the public.  EAQ is a holistic effort to consider auditing of private entities through multiple touch points, especially where quality issues have emerged. The goal is to align the objectives of all
    Published on August 21, 2014

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