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    2013 Annual Compliance Kit 


    The 2013 Annual Compliance Kit is now available.

    A big thank you to our volunteer task force members for their many hours of hard work and the reviewers who put in many hours as well in putting this together.

    Please note
    that we have updated State and Local Practice Guides available. We have an updated Nexus Guide, new NOL practice guide, new Allocation/Apportionment guide, and updated individual and S Corp/Partnership checklists. 

    The updates to the checklists are not corrections or major additions due to law changes. They are additions and modifications that the members of the State and Local Technical Review Panel felt would add value for the membership and to clarify certain items.


      Download Guides and Checklists

      The Word and PDF versions have been released.  

      Notice to Readers

      Tax practice guides and checklists are designed as educational and reference material for the members of the Tax Section and others interested in the subject. They do not establish standards or preferred practices.

      Although much thought and effort have gone into the development of these guides, they are subject to change. These practice guides are issued as drafts only, and you retain responsibility for their final content. Please review them carefully and make any changes necessary for your specific use.

      2013 Tax Practice Guides Task Force

      Members of the 2013 AICPA Tax Practice Guides Task Force prepared these practice guides.

      The members of the task force are listed
      alphabetically below:
      On behalf of the task force we would like to
      offer a special thanks to the reviewers:

      James M. Littlefield, Chair
      Cindy Utterback, Vice-Chair
      Chris Davis
      Cindy Dwyer
      Mary Kay Foss
      Lynn Henley
      Thomas Herbert
      Lorraine Travers
      Susan Rosenberg

      Kristine Mora
      Ellen Cook
      Ita Hilly
      Robert Kane
      Louis Librandi
      Kevin Anderson
      Joe Schneid
      Ronald Height
      Carolyn Turnbull

      AICPA staff:

      Melanie Lauridsen, Technical Manager
      Heather Murphy-Walker, Project Manager
      Crystal Briscoe, Administrative Secretary

      Prior Years' Checklists

      Terms of Use

      Access to the Tax Practice Guides and Checklists is intended as an individual benefit of Tax Section membership. The Tax Practice Guides and Checklists are created by and copyrighted to the American Institute of Certified Public Accountants, which reserves all rights. Except in the context of performing client services, reproduction, redistribution, republication or resale of this product by the member granted access is prohibited. Should AICPA omit or decline to enforce any aspect of these Terms of Use at any given time or instance, such non-enforcement does not constitute and should not be construed as a waiver of AICPA’s rights as to any other or future instance. For more information about the terms of use for Tax Practice Guides and Checklists, or to request permission for a use which exceeds these limitations, please contact Licensing, Rights & Information Services
      Copyright © 2006-2015 American Institute of CPAs.