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    AICPA Code of Professional Conduct

    All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards.   

    Provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice include:

    For additional information on the AICPA Code of Professional Conduct and related resources, see Professional Ethics under Interest Areas.

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    Standards for certain specific practice areas also are enforceable under the AICPA Code of Professional Conduct. In addition to the Statements on Standards for Tax Services,  some practice areas standards that may apply to members in tax practice include:


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    EBPAQC Alert No. 108

    Article Special Event – Center Members are Invited to Attend Risk Assessment Standards Practice Management Forum Tuesday, September 18, 2007, 2:00 – 3:30 pm Eastern Dear Center Members Enter the Forum EBPAQC members are invited to participate in a free Pract
    Published on August 30, 2207

    Moving from Tax Preparer to Financial Planner

    Webcast These CPAs take a holistic approach in the delivery of financial planning services to ensure all of their clients’ needs are met, including tax, estate, retirement, investments and insurance.
    Published on March 01, 2015

    Inside Information Newsletter

    Article Current issues of Inside Information
    Published on March 01, 2015

    Inside Information March 2015

    Newsletter Bob Veres provides detailed coverage of many new trends and software offerings at the T3 conference in Dallas, plus an article on potentially a significant opportunity for your business in the 401(k) world.
    Published on March 01, 2015


    Published on March 01, 2015

    Assurance Services Executive Committee

    Article The ASEC's mission is to assure the quality, relevance, and usefulness of information or its context for decision makers and other users by identifying and prioritizing emerging trends and market needs for assurance, and developing related assurance methodology guidance and tools as needed.
    Published on March 01, 2015

    The Tax Adviser March 2015

    Article Articles   How to “Fix” an Employee Bonus Liability By Kate Abdoo and Karen Messner Recent Developments in Individual Taxa
    Published on February 28, 2015

    How to Fix an Employee Bonus Liability

    Article This article discusses issues related to bonus liabilities of employers on the accrual method of accounting, when the bonuses are paid after the tax year in which the related services are performed by the eligible employee(s) but within 2½ months after the year end.
    Published on March 01, 2015

    Maximizing Individuals Deductions for Startup Expenses

    Article Sec. 195 allows taxpayers to deduct business startup costs that would be deductible under Sec. 162 if they were incurred in a trade or business.
    Published on March 01, 2015

    OECDs Draft Proposal on Treaty Shopping, Treaty Abuse Situations

    Article The OECD recently issued a report that includes proposed changes to the Model Tax Convention, which are intended to prevent treaty abuse, and commentary on the changes.
    Published on March 01, 2015

    2015 Standard Mileage Rates Are Issued

    Article Optional standard mileage rates for use of a vehicle have changed little for 2015, with the business use rate going up and the medical and moving rate going down.
    Published on March 01, 2015

    IRS Opens Secure Portal for FATCA Reporting

    Article Financial institutions and tax administrators that have an obligation under U.S. tax law to report account information to the IRS now have a secure online site where they can transmit that information, the IRS announced.
    Published on March 01, 2015

    Disabled Individuals Can Set Up Special Accounts

    Article As part of the larger tax extender legislation passed late last year, Congress approved the ABLE Act of 2014, which allows disabled individuals to save money to pay for their disability expenses in tax-favored accounts, called ABLE accounts.
    Published on March 01, 2015

    Regulations on Reporting Specified Foreign Financial Assets Are Finalized

    Article Individuals who are required to report interests in foreign financial assets to the IRS got guidance on the process in the form of final regulations. The regulations finalize temporary regulations issued in 2011, with some changes.
    Published on March 01, 2015

    Form 5472 Regulations Are Finalized Prohibiting Filing Form Separately

    Article Final regulations issued by the IRS remove the provision allowing Form 5472 to be timely filed separately from the corporation's tax return if that return is filed late.
    Published on March 01, 2015

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