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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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    Reasonable Royalties What CPAs Should Know [Part 2]

    Article Proving damages in patent infringement matters is one of the most dynamic aspects of intellectual property law today. This area presents a large and growing opportunity for CPAs and CFFs, whose training in accounting, valuation, and forensics makes them well-suited to serve as expert witnesses and/or consulting experts in these
    Published on June 03, 2015

    About the Not-for-Profit Section

    Overview Not-for-Profit Staff Biographies and Contact Information.
    Published on May 27, 2015

    Not-for-Profit Governance & Management Resources

    Tools This page provides resources for not-for-profit board governance, including resources related to governance structure and responsibilities, risk management, financial oversight and audit committees.
    Published on May 27, 2015

    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 May 27, 2015

    Whats at Stake The CPA Profession on Federal Fiscal Responsibility

    Article What’s at Stake? The CPA Profession on Federal Fiscal Responsibility offers guidance on how the U.S. government’s financial statements can be used for greater understanding of the nation’s fiscal health.
    Published on May 27, 2015

    AICPA/Accountemps Student Scholarship

    Award The AICPA/Accountemps Student Scholarship is open to AICPA student affiliate members who are enrolled full-time in an "accounting-related" major and plan to pursue the CPA license.  Application deadline is April 1.
    Published on May 27, 2015

    Minutes of AICPA Council Meetings

    Meeting Minutes Listing of minutes from past AICPA Council Meetings.
    Published on May 27, 2015

    2014 Fall Council and Annual Members Meeting Minutes

    Meeting Minutes A meeting of the Council of the American Institute of Certified Public Accountants convened at 2:30 PM on Sunday, October 19, 2014, at The Westin Copley Place, in Boston, Massachusetts.
    Published on May 27, 2015

    Whats at Stake The CPA Profession on Federal Fiscal Responsibility 2015 - PPT

    Presentation
    Published on May 27, 2015

    ASB Meeting Materials and Highlights

    Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
    Published on May 27, 2015

    Auditing Standards Board

    Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issue
    Published on May 27, 2015

    Current PFP News

    Newsletter Free CPE Webcast: Asset Allocation Glidepaths in Retirement | Free Webcast: Practical Planning for Aging and Elder Issues | PFP Trends Survey on Elder Client Issues Closes Today
    Published on May 27, 2015

    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 May 27, 2015

    IMTA News - Current Issue

    Newsletter This page features the IMTA Division's latest e-newsletter, IMTA News.
    Published on May 27, 2015

    Forensic and Valuation CPE & Events

    Overview FVS Section members, including CFF and ABV credential holders, can choose from live, web-based, and self-study education to obtain CPE, increasing their knowledge base.
    Published on May 27, 2015

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