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    Tax Advocacy - Legislation and Policy 

    The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences to promote good tax policy, particularly simplification of the tax laws, and to provide recommendations on how to reduce the "tax gap;" and (3) issuing an annual compendium of legislative proposals focused on noncontroversial proposals to simplify or correct perceived technical problems with provisions in the Internal Revenue Code.

    Tax Policy Concept Statements
     
    Tax Policy Concept Statement No. 1—Guiding Principles of Good Tax Policy: A Framework for Evaluation of Tax Proposals

    This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that are commonly cited and used as indicators of "good tax policy."

    Tax Policy Concept Statement No. 2—Guiding Principles for Tax Simplification

    In this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth guiding principles to be used in the development of simpler tax legislation and regulations.

    Tax Policy Concept Statement No. 3—Guiding Principles for Tax Law Transparency

    This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding principles to be used in the development of more transparent tax law.

    Tax Policy Concept Statement 4 —Guiding Principles for Tax Equity and Fairness

    This concept statement addresses the "good tax policy" principle of equity and fairness. The statement identifies and defines seven “dimensions” that should be considered when assessing tax equity and fairness. The statement recommends guiding principles to be used in the development of more equitable and fair tax laws. 

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    Questions and Answers About the AICPA Peer Review Program

    FAQ Learn more about the AICPA Peer Review Program with this Questions and Answers guide. The Q&A is available as a PDF download.
    Published on March 30, 2015

    Online Professional Library Product List

    Overview This list provides product subscription pricing for the Online Professional Library. It contains the member and nonmember pricing for all publications included in the Online Professional Library.
    Published on March 30, 2015

    2015 Team and Review Captain Checklists

    Checklist Team or Review Captain Checklists contain all of the instructions, checklists and materials you need to perform a peer review.
    Published on March 30, 2015

    For Peer Reviewers

    Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
    Published on March 30, 2015

    Peer Review News & Publications

    Article Access Peer Review's top news items and publications including, Peer Review Alerts, the newly featured Reviewer Focus and Peer Review Updates.
    Published on March 30, 2015

    2014 Women to Watch Winners

    Roster The AICPA partners with state CPA societies to host the Women to Watch Awards. This is a listing of the winners of the 2014 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Colorado, Florida, Illinois, Kansas, Louisiana, Massachusetts, Maryland, Michigan, Missouri,
    Published on March 30, 2015

    2013 Women to Watch Winners

    Article The AICPA partners with state CPA societies to host the Women to Watch Awards. This is a listing of the winners of the 2013 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Colorado, Florida, Illinois, Kansas, Louisiana, Massachusetts, Michigan, Missouri, New
    Published on March 30, 2015

    2012 Women to Watch Award Winners

    Overview The AICPA partners with state CPA societies to host the Women to Watch Awards. This is a listing of the winners of the 2012 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Colorado, Delaware, Iowa, Kansas, Massachusetts, Michigan, Missouri, New Mexico,
    Published on March 30, 2015

    2011 Women to Watch Award Winners

    Overview The AICPA partners with state CPA societies to host the Women to Watch Awards. Here is a listing of the winners of the 2011 Women to Watch Awards in the categories of emerging and experienced leaders. Winners come from Alabama, California, Delaware, Florida, Illinois, Kansas, Massachusetts, Missouri, New Mexico, South
    Published on March 30, 2015

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    Published on March 30, 2015

    Extra Credit Newsletter & Accounting Education News

    Overview This monthly e-newsletter brings you a roundup of the top stories affecting accounting education, ideas for innovation in the classroom, and resources from the AICPA to support educators. Sign up for free here. Read the latest issue | Subscribe
    Published on March 30, 2015

    Louisiana State Resource and Contact Information

    Link Louisiana state resources in the areas of accountancy, government, study, and taxes.
    Published on March 30, 2015

    Kentucky State Resource and Contact Information

    Link Kentucky state resources in the areas of accountancy, government, study, and taxes.
    Published on March 30, 2015

    2015 Review Captain Checklists

    Checklist In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not been performed in confo
    Published on March 30, 2015

    AICPA Recognizes Top CPA Examination Performers with Elijah Watt Sells Award

    Press Release The American Institute of CPAs is pleased to announce the winners of the 2014 Elijah Watt Sells Award.
    Published on March 30, 2015

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