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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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    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

    Additional Legislative/Regulatory Topics

    News Stay up to date on legislative and regulatory issues relating to a variety of personal financial planning matters.
    Published on December 24, 2014

    FASB Issues Accounting Alternative for Private Companies on Intangible Assets in Business Combinations Accounting Standa...

    News This alert discusses the FASB issuance of ASU 2014-08 for private companies on intangible assets acquired in a business combination.
    Published on December 24, 2014

    White Paper Achieving a Better Life Experience Act

    White Paper Jeremiah Barlow, JD and Stephen Dale, JD, LLM share a whitepaper outlining what the ABLE Act of 2014 accomplishes, its significance, eligibility, and what this means from a planning perspective and more.
    Published on December 24, 2014

    AICPA Tax General Tweets - Local

    Advertisement Tweets and social media statuses that can be cut and pasted to Twitter, LinkedIn, Facebook and other social marketing sites to remind consumers and reinforce the image of CPAs as the tax experts this tax season and year round. These tweets are holiday-themed and date-specific
    Published on December 24, 2014

    2014 Tax Season Technical Tweets for your Firm

    Advertisement Technical tax information tweets and social media statuses that can be cut and pasted to Twitter, LinkedIn, Facebook and other social marketing are provided here in easily downloadable PDF files to remind consumers and reinforce the image of CPAs as the tax experts this tax season and year round.
    Published on December 24, 2014

    The Uniform CPA Examination

    Overview Welcome to the CPA Examination site!  Whether you are a candidate preparing to take the CPA Examination, a prospective candidate thinking about entering the profession, an educator, a psychometrician, or anyone else interested in the CPA Examination,  find  the information you need right here.
    Published on December 24, 2014

    CPA Examination Content

    Article Examination content refers to CPA Examination questions – multiple-choice, written communication, and task based simulations* – reflecting the subject matter eligible to be tested. According to the Board of Examiners (BOE) policy, Content and Skill Specification Outlines (CSOs/SSOs) document the content that is covered in all four sections of the Examination.
    Published on December 24, 2014

    CPA Exam International Testing FAQs

    FAQ In the second half of 2011, the AICPA, NASBA, and Prometric will broaden their partnership to offer the CPA Examination outside of the 55 US jurisdictions. If you live in one of the selected testing locations, and meet the eligibility requirements, you will be able to take the Exam without traveling to
    Published on December 24, 2014

    CSO Summary of Changes 2016

    Article
    Published on December 24, 2014

    CSOs/SSOs Effective January 2016

    Article CSOs/SSOs Effective January 2016
    Published on December 24, 2014

    Susan S. Coffey, CPA, CGMA

    Biography Susan S. Coffey, Senior Vice President, Public Practice & Global Alliances at AICPA has overall responsibility for many of the AICPA's programs to enhance the quality of its members' accounting and auditing practices.
    Published on December 24, 2014

    AICPA Leadership Academy

    Article     PHNjcmlwdCBsYW5ndWFnZT0iSmF2YVNjcmlwdCIgdHlwZT0idGV4dC9qYXZhc2NyaXB0IiBzcmM9Imh0dHA6Ly9hZG1pbi5icmlnaHRjb3ZlLmNvbS9qcy9C
    Published on December 24, 2014

    Tax Organizers

    Tax Organizer 2014 tax organizers that are part of the annual compliance bundle for tax section members
    Published on December 24, 2014

    GAQC Alert No. 268

    Newsletter Uniform Guidance Implementing Rules and Technical Corrections Issued for Comment
    Published on December 24, 2014

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