Tax Reform Studies
...The AICPA Tax Section's Mission Statement includes advocating for good tax policy as one of its goals. In furtherance of that goal, the AICPA issues comprehensive and balanced studies on tax reform issues. The AICPA...
Published on September 14, 2012
National CPA Financial Literacy Commission
Objectives or Roster:
The National CPA Financial Literacy Commission's mission statement is to lead the CPA profession in a national effort to advance the financial literacy of Americans. Learn what their objectives to this mission
Published on January 28, 2011
AICPA Bylaws Topical Index
The AICPA Bylaws and Implementing Resolutions of Council are the governing set of rules for the organization. Access the bylaws using this topical index.
Published on November 12, 2013
IRS Enforcement Activities Past, Present, and Future
This article reviews IRS enforcement activities since 1997 that relate to individual taxpayers.
Published on May 10, 2010
National Taxpayer Advocate Warns of IRS Mission Expansion
In the introduction to her recent report to Congress, IRS National Taxpayer Advocate (NTA) Nina Olson warns that recent expansion of the IRS mission is straining some of its core capabilities
Published on October 05, 2010
CPAs and Comfort Letters The New Chocolate
For years, CPAs have been asked by third parties for verification, confirmation, certification, corroboration, authentication, or substantiation of their clients’ financial information. Negative connotations have often been associated with these requests.
Published on June 30, 2013
AICPA Beta Tests the E-File Form 990
This August 22, 2003 letter to the IRS summarizes AICPA Exempt Organization Taxation Technical Resource Panel findings upon beta testing of the E-File Form 990.
Published on June 03, 2013
Uniform CPA Examination FAQs - General Information
What is the purpose of the Uniform CPA Examination? Who is responsible for the Uniform CPA Examination? Where is the Uniform CPA Examination administered? Is the Examination available outside the U.S. and U.S. territories? Is
Published on October 26, 2011
Significant Decline in IRS Staff Leads to Fewer Audits
The IRS plans to expend 18% fewer staff hours auditing large businesses with assets of more than $10 million in fiscal year 2013.
Published on April 12, 2013
Firing Clients Can Be Good for Business
There are a variety of reasons that clients should be asked to leave the firm. The average CPA can follow certain steps to recognize these situations and take appropriate action.
Published on April 08, 2013