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    Peer Review For CPA Firms

    Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
    Published on August 22, 2014

    Plan Sponsor Resource Center

    Overview The AICPA Employee Benefit Plan Audit Quality Center has compiled helpful tools and resources for plan sponsors, administrators and trustees.
    Published on August 22, 2014

    Final Disposition Regulations TD 9689

    Tools This document contains final disposition regulations TD 9689.
    Published on August 22, 2014

    Circular 230

    Professional Standards This page contains guidance, information, practice aids and other resources related to Circular 230, which govern a CPA’s practice before the Internal Revenue Service.
    Published on August 22, 2014

    Statements on Standards for Tax Services

    Overview AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing service.  This page includes the full
    Published on August 22, 2014

    AICPA Document Retention Guide

    Practice Guide Discussion and background information for practitioners on document retention policies as well as a draft of a sample document retention policy for adaptation to your firm's needs.
    Published on August 22, 2014

    IRS Posts Additional FAQs regarding Schedule UTP

    Guidance On July 19, 2011, the IRS posted some additional frequently asked questions (FAQs) regarding Schedule UTP, which supplement the information contained in the 2010 instructions and other guidance previously issued on Schedule UTP.
    Published on August 22, 2014

    IRS Posts FAQs Regarding Schedule Uncertain Tax Positions (UTP)

    Guidance On March 23, 2011, the IRS posted seven frequently asked questions (FAQs) regarding Schedule UTP, which supplement the information contained in the 2010 instructions and other guidance previously issued on Schedule UTP.
    Published on August 22, 2014

    Disclosure of Uncertain Tax Positions

    Guidance This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including current Schedule UTP and Instructions), video clips and other articles associated with this topic.
    Published on August 22, 2014

    FBAR and FATCA Resources

    Overview Many taxpayers are required annually to report foreign bank and financial accounts to the U.S. government on Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, (often referred to as FBAR) and are required to pay U.S. tax on income of those foreign accounts, as appropriate.  This reporting requirement
    Published on August 22, 2014

    Estate Tax Impact of Same Sex Marriage Ruling

    Guidance This page contains resources related to the Supreme Court same sex marriage ruling and its impact on estate and gift taxes.
    Published on August 22, 2014

    Family Limited Partnerships (FLPs) AICPA and IRS Resources

    Guidance IRS Resources IRS Audit Technique Guide on Family Partnership (Jan. 2013) IRS Appeals Settlement Guidelines for Family Limited Partnerships and Family Limited Liability Corporations (Oct. 2006)  This Oct. 2006 version is no longer available o
    Published on August 22, 2014

    Estate and Trust Impact of 3.8% Net Investment Income Tax

    Toolkit The Patient Protection and Affordable Care Act (P.L.111–148), (as amended by the Health Care and Education Reconciliation Act of 2010 (Pub.L. 111-152), contains a 3.8% Medicare surtax, that will impact estate and trusts, starting in 2013.
    Published on August 22, 2014

    2010 Deaths and Carryover Basis Resources

    Guidance This page has various resources on carryover basis issues.
    Published on August 22, 2014

    Tangible Property Regulations Question and Answer

    FAQ The AICPA has created this FAQ page for information on Tangible Property Regulations.
    Published on August 22, 2014

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