Cloud Computing and the Credit for Increasing Research Activities
This item focuses on how a taxpayer’s rental expenses for cloud computing for purposes of research and development of new products and solutions should be treated under the Sec. 41 research tax credit.
Published on February 04, 2014
AICPA News Update - April 20, 2012
In this issue: AICPA White Paper Explains COSO’s Proposed Updated Framework, AICPA Chairman: New Opportunity for CPAs Reporting on Controls at Service Organizations, Tangible Property Regs Need More Work to Help Taxpayers, SEC Study on Private Extraterritorial Securities Fraud Contains No Recommendations for Expanding Liability Provisions, Discover the Concept of Shared Value, Free AICPA Webinars
Published on April 25, 2012
AICPA News Update Vol. 14 No. 6
New Service Organization Control Reports Replace SAS 70 Reports
Published on February 14, 2011
Human Resource Management and Technological Change
There is a general consensus that technology has enabled human resource management to dispense with routine and transactional administrative tasks. In turn, HR managers increasingly contribute to business strategy and execution. The advances have been impressive. But a question that remains is whether increasing HR participation in management alters downstream
Published on June 01, 2011
AICPA News Update - September 14, 2012
In this issue: AICPA Supports Bill That Limits Definition of Municipal Adviser; Content and Structure of Auditor’s Report Under Review; AICPA Announces Newly Formed National Commission on Diversity; Free Webinars Available to AICPA Members; Catch Up on AICPA Insights®
Published on September 18, 2012
Sec. 7216 Regulations
The AICPA Tax Division has formed a task force to review the impact of final regulations released by Treasury and the IRS in January 2008, involving the disclosure and use of tax return information by tax return preparers under Sec. 7216.
Published on June 01, 2010
New Tax Preparer Rules for Disclosure and Use of Return Information
The IRS released final regulations under Sec. 7216, providing guidance for tax return preparers about the disclosure or use of tax return information.
Published on January 28, 2011
Women in Accounting
On November 18, 2010, the Illinois CPA Society held a Women’s Leadership Breakfast and presented the AICPA Women to Watch Awards honoring three experienced leaders and two emerging leaders. The audience was composed of females and males (though present in much smaller proportions). While accepting her trophy, one of the
Published on March 21, 2011
AICPA News Update - October 12, 2012
In this issue: AICPA Participated in Former U.S. Comptroller General's Event to Encourage Federal Fiscal Reform; New Page on CGMA.Org Makes it Simple to Find Management Accounting Videos; 6 Tips for Finance Professionals Wanting to Move up the Career Ladder; Reminder for Foreign Asset Filing; How Did You Spend “A Day in the Cloud”?
Published on October 16, 2012
Current Leading Practices for Structuring the Family Office
This article explores certain structural attributes of the family office in an attempt to identify some leading practices for families (and their advisers). These structural attributes are organized into four categories: (1) ownership and governance, (2) scope of services provided, (3) capital structure and funding, and (4) entity selection and
Published on April 17, 2012