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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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    Webcasts

    Webcast CPEA webcasts are archived for our members so that they can be viewed by those who cannot participate in the "live" programs. As we launch new webcasts, previous webcasts are removed so that only the most-recently launched webcasts are available through the archive.
    Published on September 18, 2014

    Tax Practice Management

    Overview Tax Practice Management webpage that provides guidance, tools, resources, and learning opportunities. Also provides access to additional resources for tax section members around practice management.
    Published on September 18, 2014

    Private Company Financial Reporting Task Force Archive

    Article AICPA Private Company Financial Reporting Task Force Archive
    Published on September 18, 2014

    IRS Preparer Compliance Initiative

    Guidance This page provides an overview of the IRS "Letters and Visits" program, information on our advocacy efforts as we work with the IRS to address member' concerns about this year's campaign, as well as links to related articles and resources for tax practitioners.
    Published on September 18, 2014

    Tax CPE & Learning

    Overview The AICPA annually schedules conferences and webcasts that focus on many current tax issues that impact tax practices and business and industry members.
    Published on September 18, 2014

    Personal Financial Planning Boot Camp Registration

    Overview The Personal Financial Planning Boot Camp provides attendees with an overview of all areas of the PFP discipline in a systematic manner to prepare them for the PFS exam.
    Published on September 18, 2014

    2014 Tax E-Alerts

    Newsletter The Tax E-Alert is a bi-monthly electronic newsletter exclusive to Tax Section members. Get access to a complete archive of the 2014 E-Alerts newsletters.
    Published on September 18, 2014

    PCPS

    Overview
    Published on September 18, 2014

    Tax Compliance

    Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
    Published on September 18, 2014

    State and Local

    Article The State and Local Tax technical resource panel (TRP) identifies issues and develops policy. Learn more here.
    Published on September 18, 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 September 18, 2014

    Financial Reporting Training and Development

    CPE Learn about training and development opportunities that help CPAs increase their knowledge in the areas of accounting and financial reporting, audit and attest services, and nonaudit services.
    Published on September 18, 2014

    Tax Power Hour Event Archives

    Webcast Archive Return to Tax Power Hour page  Links to event archives and handouts will remain available for one year   September 2014: Quality Control for the Solo Prac
    Published on September 18, 2014

    You Asked. We Listened. Check Out the New AICPA Tax Website.

    Newsletter Special E-Alert from Sept. 17 announcing update tax interest area on aicpa.org.
    Published on September 18, 2014

    Financial Reporting Center News and Newsletter Archive

    Article Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
    Published on September 18, 2014

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