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    Teachers Retirement System of Louisiana vs. PwC and Marc Kirschner vs. KPMG, et al

    Legal Brief The Appellants in both cases seek to eviscerate – if not eliminate altogether – the imputation doctrine and the related defense of in pari delicto, long available to auditors and other professionals as a vital protection against claims asserted by or on behalf of companies whose senior managers intentionally defrauded
    Published on July 22, 2010

    Commscope Credit Union v. Butler & Burke, LLP v. Barry D. Graham et al.,

    Legal Brief The Court of Appeals’ decision demonstrates a significant misunderstanding of auditor independence—an essential component of an auditor’s responsibilities. Holding that an auditor may owe a fiduciary duty to an audit client conflicts with North Carolina and federal law, as well as professional auditing standards: Auditors must be independent of their
    Published on April 06, 2015

    AICPA Urges Congress to Conform S Corp Sting Tax to the PHC Rate

    Comment Letter This letter to Congress urges the reduction of the tax on passive investment income to conform to the similar changes made by JGTRRA of 2003 for personal holding companies and with regard to the accumulated earnings tax.
    Published on September 28, 2012

    AICPA Evaluates the International Tax Aspects of the American Competitiveness and Corporate Accountability Act

    Comment Letter AICPA writes to the Congress evaluating the international tax aspects of the proposed H.R. 5095, American Competitiveness and Corporate Accountability Act.
    Published on June 21, 2005

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