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Other AICPA Standards and Ethics Rules 


AICPA Code of Professional Conduct

All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards.   

Provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice include:

For additional information on the AICPA Code of Professional Conduct and related resources, see Professional Ethics under Interest Areas.

Separate Practice Area Standards

Standards for certain specific practice areas also are enforceable under the AICPA Code of Professional Conduct. In addition to the Statements on Standards for Tax Services,  some practice areas standards that may apply to members in tax practice include:

 

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AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on May 26, 2016

Technical Quality and Services Delivery

Overview Quality & Services Delivery abstract:  Keep up with tax changes, accounting & auditing standards and use plain English tools and guidance to understand new requirements and in communicating with professional staff and clients.  Understand peer review processes and quality control document requirements while also staying abreast of news in the
Published on May 26, 2016

Small Securities Issuer Snapshot

Issue Brief On March 25, 2015, an existing exemption from registration for smaller securities issuers was updated and expanded.The AICPA has gathered details to assist.
Published on May 26, 2016

Equity Crowdfunding Snapshot

Issue Brief Equity crowdfunding allows small businesses to raise capital by offering equity to any investor without registering with the SEC. The AICPA has provided a snapshot of the detailed rules and regulations.
Published on May 26, 2016

Addressing Small Business Client Concerns

Overview Obtain information specific to addressing your clients’ concerns. We have gathered information from surveys that indicate small business owners’ pain points and have developed resources for you to use in showcasing your value and knowledge to your clients on need to know topics.
Published on May 26, 2016

DOL Overtime Rule Sample Newsletter blurb

Tools The DOL released a final rule that radically increases the thresholds for overtime rules, expanding the number of employees eligible for overtime pay. CPAs can use this sample blurb to communicate to clients about the rule and showcase the CPAs knowledge of the issue while also easing clients concerns.
Published on May 26, 2016

PCPS TIC Comment Letters

Comment Letters TIC is a committee of CPA practitioner volunteers working to represent the views of local firms and their clients in the standards-setting process. TIC comment letters provide views and informed recommendations submitted by TIC, in support of private firms.
Published on May 26, 2016

PCPS TIC Ethics Standards Comment Letters

Comment Letters TIC Comment Letters provide the PCPS Technical Issues Committee’s (TIC) views on proposed technical standards affecting small businesses. This page contains TIC comment letters on proposed standards from the AICPA Professional Ethics Division.
Published on May 26, 2016

Tax Executive Committee

Roster The TEC helps the Tax Division achieve its mission to "serve the public interest by assisting AICPA members to be the most trusted professional providers of tax services, and by advocating sound tax policy and effective tax administration."
Published on May 26, 2016

Tax Practice and Procedures Committee

Article The Tax Practice and Procedures Committee monitors developments in and changes to IRS procedural and administrative guidance.
Published on May 26, 2016

Tax Practice Management Committee (TPMC)

Roster The Tax Practice Management Committee develops products and services including tax practice guides for AICPA Tax Section members that improve the quality, efficiency, and profitability of members’ tax practices, and help members maintain high practice standards.
Published on May 26, 2016

Tax Practice Responsibilities Committee

Roster The Tax Practice Responsibilities Committee monitors and makes recommendations on internal and external rules. They also maintain relations with the Director of the IRS Office of Professional Responsibility, who has authority to discipline practitioners in their practice before the IRS.
Published on May 26, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on May 26, 2016

Representation & Examinations

Overview This page focuses on tax guidance, practice aids, tools, and educational resources to help you plan, manage, and execute representation engagements.
Published on May 26, 2016

PCPS TIC Accounting Standards Comment Letters

Comment Letters TIC Comment Letters provide the PCPS Technical Issues Committee’s (TIC) views on proposed technical standards affecting small businesses. This page contains TIC comment letters pertaining to recent proposals issued by the Financial Accounting Standards Board.
Published on May 26, 2016

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