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    AICPA Opposes DOLs Proposal to Change Fiduciary Definition Affecting Business Valuation

    Newsletter The CPA Advocate: May, 2011. Robert Reilly, CPA/ABV testified at a Department of Labor hearing against DOL's proposed changes to the definition of fiduciary.
    Published on May 25, 2011

    AICPA Comments on The Appraisal Foundations Exposure Draft

    Newsletter The CPA Advocate: March, 2014.  The AICPA made recommendations regarding the fair value measurements of customer-related assets.
    Published on March 31, 2014

    AICPA Urges Congress to Prevent Labor Department from Expanding the Definition of a Fiduciary

    Newsletter The CPA Advocate: October, 2013.  A new page on the AICPA's website encourages CPAs to write their members of Congress and includes a video that explains the issue.
    Published on October 17, 2013

    Take Action Legislation Affecting ESOP Appraisers

    Article The AICPA urges FVS section members to seek congressional support of legislation to fix DOL fiduciary proposal on ESOP appraisers S. 273/HR 2041.
    Published on September 18, 2013

    Department of Labor Reportedly Drops Valuation from Fiduciary Rule

    Newsletter The CPA Advocate: February 25, 2015.  The AICPA believes DOL’s decision to remove appraisers of employee stock ownership plans from its rule on the definition of a fiduciary is a positive outcome.  The rule was first proposed in 2010, was withdrawn in 2011 and is expected to be reissued soon.
    Published on February 24, 2015

    AICPA Supports Senator Ayottes Bill Exempting Valuation Specialists from Fiduciary Status

    Newsletter The CPA Advocate: August, 2012. The AICPA believes that appraisers of employee stock ownership plans should not be considered fiduciaries under ERISA and recently sent a letter to Senators asking for them to cosponsor S. 1232, a bill that would exempt valuation specialists from that status.
    Published on August 15, 2012

    ERISA Fiduciary Definition - Appraisers of Employee Stock Ownership Plans

    Article The AICPA believes that the U.S. DOL should implement rules that would require appraisers of ESOPs to meet minimum qualification requirements, including holding relevant credentials and training, and comply with applicable professional valuation standards.
    Published on March 12, 2015

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