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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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    The Tax Adviser

    Publication The Tax Adviser is a valuable monthly resource for the latest tax-planning techniques and tax-saving methods. Its enhanced content and clean format make it a premier source of cutting-edge tax strategies for even the most knowledgeable tax practitioner and corporate executive.
    Published on March 27, 2015

    PCPS-Firm Practice Management White Papers

    Article The Private Companies Practice Section (PCPS) Firm Practice center provides information and resources for firms of all sizes in the area of practice management.
    Published on March 27, 2015

    Financial Services Reform

    News Stay up to date on legislative and regulatory issues relating to financial services reform.
    Published on March 27, 2015

    Legislative and Regulatory News

    Overview The AICPA PFP Division works with the AICPA Congressional Affairs Team to ensure that issues impacting CPA financial planners are monitored and acted upon as needed.
    Published on March 27, 2015

    Personal Financial Planning & CPA/PFS Webcasts

    Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
    Published on March 27, 2015

    ADV Part 2B Brochure Supplement

    Tools To assist you in completing Part 2B of Form ADV, the AICPA has written descriptions of both the CPA and PFS designations.
    Published on March 27, 2015

    AICPA Comment Letter - Fiduciary Best Practices

    Comment Letter AICPA comment letter on Fiduciary Best Practices.
    Published on March 27, 2015

    Trust Services Principles and Criteria

    Guidance Trust Services Principles and Criteria provides guidance for assurance services and advisory services on related technological and digitally enabled systems.
    Published on March 27, 2015

    Trust Services

    Overview Trust Services are defined as a set of professional assurance and advisory services based on a common framework to address the risks and opportunities of IT.
    Published on March 27, 2015

    IMTA Member Webcasts

    Webcast This page highlights IMTA Division member-only webcasts.
    Published on March 27, 2015

    Trust Services Principles and Criteria - Section 100

    Publication The criteria in TSP section 100 are effective for periods ending on or after December 15, 2014, with earlier implementation permitted. The privacy criteria are presented in appendix C, which includes a recent update with the addition of appendixes B and C in that appendix.
    Published on March 27, 2015

    Firm Strategy and Planning

    Overview This section contains tools and articles specially designed to help your firm better analyze your current client base, gain assistance with firm issues and plan for the future objectives of the firm.
    Published on March 27, 2015

    PCPS Member Discounts

    Overview See some of the savings associated with PCPS membership.
    Published on March 27, 2015

    Health Care Reform Toolkit

    Toolkit To help you help your clients understand and prepare for the short- and long-term impacts of this healthcare legislation, PCPS has developed this toolkit  to provide you with resources you need for educating your client and communicating your knowledge of the legislation, while at the same time identifying additional service
    Published on March 27, 2015

    PCPS Member Discount Codes

    Overview PCPS member discount codes for use when purchasing various practice management publications and AICPA conferences. PCPS member log in required.
    Published on March 27, 2015

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