Debt Modifications for Employees Does Sarbanes-Oxley Nullify Rev. Rul. 2004-37
This item discusses the prohibition on loans and loan modifications in SOX and the tax consequences of loan modifications in Rev. Rul. 2004-37.
Published on November 01, 2008
The last 10 years have seen a sustained acceleration in the speed and volume of global tax rate and rule changes resulting in what can only be described as a hyper-regulatory environment. In simple terms, the sheer number and degree of changes means that many multinational businesses have reached a
Published on May 27, 2010
Revised Form 990 The Evolution of Governance and the Nonprofit World
...revised Form 990, Return of Organization Exempt from Income Tax, incorporates many of the same governance principles and transparency best practices introduced to the for-profit world through the Sarbanes-Oxley Act
Published on August 01, 2009
How to Start a Firm
Generally the trend in the profession has been the consolidation of firms to gain economies of scale and spread of overhead, but now may be a great time to start a firm and experience the benefits and burdens that derive from being an owner.
Published on June 01, 2012
New Form 990 Aims for Transparency, Accountability, and Oversight
Editor: Frank J. O'Connell, Jr., CPA, Esq. While transparency, accountability, and oversight do not appear to be tax issues per se, recent legislative focus and IRS enforcement in this area have heightened the need for tighter controls within the nonprofi
Published on September 01, 2007
AICPA News Update Vol. 13 No. 29
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Published on July 16, 2010
AICPA News Update Vol. 13 No. 27
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Published on July 02, 2010
Learning Tax with Flowcharts
This column provides instructors with step-by-step instructions to minimize their start-up time when assigning flowchart construction to their students.
Published on February 01, 2011
AICPA News Update - May 25, 2012
In this issue: Celebrate the AICPA’s 125-Year Anniversary and Watch a Video from AICPA President and CEO, View Key Milestones in Profession’s History and Reflections of Former Chairmen , Wish the AICPA a Happy 125 Birthday, Journal of Accountancy Celebrates AICPA’s 125 Anniversary with Commemorative Issue, AICPA Chairman Recaps Council and 125-Year Celebration, AICPA 125th
Published on May 25, 2012
FIN 48 Compliance Disclosing Tax Positions in an Age of Uncertainty
FIN 48 presents new challenges for taxpayers, auditors, and tax advisers. The disclosures required by the interaction of FAS 109 and FIN 48 will result in greater public disclosure of tax planning techniques, including the strengths and weaknesses of those techniques.
Published on January 01, 2008