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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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    The CITP Credential

    Overview The Certified Information Technology Professional (CITP) credential is one of the premier credentials that attest to a CPA's understanding of a broad body of information management knowledge. Learn more about becoming a CITP and how to apply.
    Published on October 22, 2014

    AICPA Credential Recertification

    Overview This page contains CITP Credential recertification guidelines.
    Published on October 22, 2014

    AICPA Credential Recertification

    Overview Every three years, CPA/PFS credential holders are required to certify that they meet the continuing education and membership requirements of the credential.
    Published on October 22, 2014

    Congressional and Political Affairs Advocacy

    Overview The AICPA monitors and advocates on legislative and other matters that affect the accounting profession. Working with state CPA societies and other professional organizations, the AICPA provides information to and educates federal, state and local policymakers regarding key issues.
    Published on October 22, 2014

    Leadership Academy Grads Poised to Make Impact on Profession

    News The AICPA recently announced the 2014 graduating class of the Leadership Academy.
    Published on October 22, 2014

    2013 AICPA Top Technology Initiatives Resource Index

    Overview The Top Technology Initiatives Resource Index provides resources to address this year’s Top 10 Priorities.
    Published on October 22, 2014

    Cloud Computing

    Overview Cloud computing resources for AICPA Information Management and Technology Assurance (IMTA) section members.
    Published on October 22, 2014

    PCPS Executive Committee

    Overview As the governing body of the PCPS, the Executive Committee develops programs to help improve the quality of services and operating success of PCPS member firms. Here is a list of the current 2012-2013 members.
    Published on October 22, 2014

    Business Intelligence

    Overview Business intelligence (BI) refers to the use of technologies to support the collection, integration, analysis, and presentation of business information.
    Published on October 22, 2014

    Find a Mentor

    Overview PCPS Executive Committee members, all practicing CPAs in public accounting, have volunteered to share their time and expertise and act as mentors for those who need advice and guidance from like-minded peers.  Organized by firm size and location, you have the opportunity to reach out to each mentor for specific
    Published on October 22, 2014

    Expert Panel - State and Local Governments

    Article The State and Local Governments Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for state and local government entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on October 22, 2014

    AICPA, VISCPA, GSCPA Comments to Congress on Applicability of NIIT to Residents of the U.S. Territories

    Comment Letter This is the 8/7/14 letter from the AICPA, Virgin Islands Society of CPAs, and Guam Society of CPAs to Congress requesting clarification on the applicability of the net investment income tax (NIIT) to bona fide residents of the U.S. Territories.
    Published on October 22, 2014

    Business Briefs - 2009

    Article Final Rules on Identity Theft Red Flags and Notices of Address Discrepancy (October)  In October 2007, the Federal Banking Agencies – the Office of the Comptroller of the Currency (OCC),
    Published on October 22, 2014

    Financial Accounting, Reporting and Tax

    Guidance Financial Accounting, Reporting and Tax- This page includes guidance and information on financial accounting, reporting and tax for public, private and not-for-profit entities. For additional information and resources visit the Financial Reporting.
    Published on October 22, 2014

    Relevance, Rigor, Reach Building from the Core

    Speech Today, I’m going to address three factors critical to the profession’s continued success: Relevance Rigor, And Reach. Together, with focus on these three factors, we can shape our future and further strengthen our core.
    Published on October 22, 2014

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