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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 Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Attest Clarity

Article
Published on September 21, 2017

AICPA Testimony House Oversight Subcommittee on Taxpayer Disputes

Testimony Without an independent and customer-focused approach, the dispute process is intimidating, inefficient or ineffective for most taxpayers.  The AICPA is committed to improving the taxpayer and tax preparer experience when interacting with the IRS.
Published on September 20, 2017

The CPA Advocate Newsletter

Overview The AICPA's advocacy e-newsletter, The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on your behalf. Watch for it in your inbox.
Published on September 20, 2017

Tax Reform What CPAs Need to Know Register for October 18 Webcast

Article Edward Karl, CPA, CGMA, AICPA vice president of taxation, and Melissa M. Labant, J.D., CPA/PFS, CGMA, AICPA director of tax policy and advocacy, for a discussion about the current state
Published on September 20, 2017

AICPA Makes Recommendations to IRS about Accounting Method Change Procedures

Article AICPA made recommendations in an August 23 comment letter  to the Internal Revenue Service (IRS) about accounting method change procedures established under Revenue Procedure (Rev. Proc.) 2015-13
Published on September 20, 2017

AICPA Offers Recommendations for Single Uniform Treatment for Advance Payments Under Section 451

Article The American Institute of CPAs (AICPA) has submitted comments to the Internal Revenue Service (IRS) about section 451 of the tax code regarding the treatment of advance payments received by accrual basis taxpayers.
Published on September 21, 2017

Forensic and Valuation CPE & Events

Overview FVS Section members, including CFF and ABV credential holders, can choose from live, web-based, and self-study education to obtain CPE, increasing their knowledge base.
Published on September 20, 2017

AICPA Recommends Review of Penalty Abatements and IRS Appeals at Congressional Hearing

Article Recommendations about how to improve the independence and efficiency of the dispute resolution process and the importance of delivering customer-focused service to taxpayers.
Published on September 20, 2017

Federal Government Delays Transition to New EEO-1 Form AICPA Has Concerns About Data Collection and Privacy

Article The new form would increase the amount of data included in the form from about 130 data points in the original form to over 3,600 data points in the updated form. AICPA has been engaged in this issue, sharing concerns with both the EEOC and OMB regarding the increased data
Published on September 20, 2017

Braziel To Direct AICPAs State Regulatory and Legislative Affairs

Article Skip Braziel has joined the American Institute of CPAs (AICPA) as vice president of state regulatory and legislative affairs. Braziel will be responsible for building strong, collaborative relationships with internal and external stakeholders on state legislative and regulatory issues. He will serve as the AICPA’s primary voice and contact on
Published on September 21, 2017

Hurricanes Lead AICPA to Renew Call for Permanent Tax Relief When Disasters Strike

Article The American Institute of CPAs is a long-time advocate of implementing permanent disaster tax relief provisions. Currently, such tax relief is dependent on Congressional action after every disaster and has been available only sporadically – provided for some disasters, but denied for others without clear reason.
Published on September 21, 2017

AICPA/AACSB Practitioner Engagement Program

Overview The AICPA - AACSB Practitioner Program enables qualified CPA practitioners to sit on AACSB peer review teams or accreditation committees. This page explains the program and provides next steps.
Published on September 19, 2017

The New Revenue Recognition Standard Customer Options for Additional Goods or Services & Material Rights

Report As we continue our revenue recognition series on implementation issues from ASU 2014-09, in this report we address how an entity should account for customer options to acquire additional goods or services, including contract renewal options and customer loyalty programs.
Published on September 20, 2017

ASU 2016-14 Focusing on Functional Expense Allocations

Report The amendments in ASU 2016-14 will affect substantially all NFPs, and require NFPs to improve their presentation and disclosures to provide more relevant information about their resources (and the changes in those resources). This report focuses on changes made to functional expense allocations.
Published on September 20, 2017

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