CAPITOL - Collection of Articles, Policy, Initiatives, and Tools
The Collection of Articles, Policy, Initiatives, and Tools (CAPITOL) houses key state legislative and regulatory research, analysis, and best practices materials (i.e., talking points, papers, studies, case studies, comment letters, testimony, written statements on issues, issue briefs, legislative tracking summaries, and legislative histories). It is intended to be a resource for state CPA societies and other state policymaking partners of the AICPA. The presence of a non-AICPA document does not necessary imply endorsement by the AICPA. When using these materials, please check the information for timeliness and accuracy. If using a non-AICPA document, please, when appropriate, seek permission from the authoring organization.
The number of resources listed on each page is adjusted by going to the bottom left of the page and clicking on the drop down menu "Show results per page" (10, 25, 50, or 100 results per page).
If you have additional materials you would like to submit, or have questions regarding CAPITOL, please contact Lindsay Patterson at lpatterson@aicpa.org.
CAPITOL Instructions and List of Topics
Article: State Resources and Contact Information
Published: 02/02/2012
Uploaded: 02/09/2012
Article: AICPA State Regulation and Legislation Team Contact Information
Published: 05/09/2012
Uploaded: 05/09/2012
Article: AICPA Congressional and Political Affairs Team Contact Sheet
Published: 02/14/2012
Uploaded: 02/14/2012
Article: AICPA State Regulation and Legislation Team Legislative Summary: 2013 Year in Review
Published: 10/28/2013
Uploaded: 11/05/2013
Article: Appeal Bond Overview by State
Published: 09/12/2014
Uploaded: 12/01/2014
Article: AICPA Definition of Attest White Paper
Published: 07/23/2012
Uploaded: 11/05/2012
Article: Sample AICPA Attest Support Letter to State Society
Published: 05/19/2014
Uploaded: 05/19/2014
Article: Definition of Attest Frequently Asked Questions
Published: 05/19/2014
Uploaded: 05/19/2014
Article: UAA Attest Language Common Inquiries
Published: 05/19/2014
Uploaded: 05/19/2014
Article: An Overview of the New Comprehensive Definition of Attest
Published: 09/09/2014
Uploaded: 09/29/2014
Article: Comprehensive Definition of Attest Map
Published: 07/22/2014
Uploaded: 11/10/2014
Article: Attest Talking Points from the Alabama Society of CPAs
Published: 12/11/2013
Uploaded: 11/24/2014
Article: Overview of Attest and Non-Attest Services
Published: 06/16/2015
Uploaded: 06/16/2015
Article: What is an "Attest" Service? FAQs about the Comprehensive Definition of Attest
Published: 08/12/2015
Uploaded: 08/12/2015
Article: New Jersey Society of CPAs Recommendations for Reforming the External Audit Process
Published: 08/19/2010
Uploaded: 02/07/2012
Article: European Union Green Paper Audit Policy: Lessons from the Crisis
Published: 10/13/2010
Uploaded: 02/07/2012
Article: GAO Government Auditing Standards (Yellow Book)
Published: 12/01/2011
Uploaded: 02/14/2012
Article: Governmental Audit Quality Center Resources
Published: 02/14/2012
Uploaded: 02/14/2012
Article: Final Report of the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury
Published: 10/06/2008
Uploaded: 03/28/2012
Article: AICPA Governmental Audit Quality Center
Published: 04/17/2012
Uploaded: 04/17/2012
Article: Assuring the Quality of Government Audits
Published: 09/21/2010
Uploaded: 02/06/2012
Article: AICPA Audit Firm Rotation Briefing Paper
Published: 05/26/2011
Uploaded: 02/07/2012
Article: AICPA Letter to PCAOB Regarding Auditor Independence and Audit Firm Rotation
Published: 12/14/2011
Uploaded: 02/07/2012
Article: GAO Required Study to Congress on the Potential Effects of Mandatory Audit Firm Rotation
Published: 11/01/2003
Uploaded: 02/07/2012
Article: Directory of Comment Letters to PCAOB Docket 037 : Concept Release on Auditor Independence and Audit Firm Rotation
Published: 04/02/2012
Uploaded: 04/02/2012
Article: PCAOB Public Meeting Statements on Auditor Independence and Audit Firm Rotation
Published: 04/02/2012
Uploaded: 04/02/2012
Article: Auditor Independence and Audit Firm Rotation - Written Statement of Cindy Fornelli
Published: 03/22/2012
Uploaded: 05/11/2012
Article: City Council debates 'ban the box' legislation
Published: 12/03/2014
Uploaded: 12/07/2014
Article: Testimony on NYC's Fair Chance Act
Published: 12/03/2014
Uploaded: 12/07/2014
Article: New Jersey Society of CPAs Letter Regarding “Ban the Box” Legislation
Published: 06/02/2014
Uploaded: 12/16/2014
Article: Washington DC Council Research on “Ban the Box” Legislation
Published: 05/28/2014
Uploaded: 12/16/2014
Article: “Ban-the-Box” Legislation Limits Inquiries About Criminal Background Checks
Published: 02/01/2015
Uploaded: 03/04/2015
Article: "Ban the Box" State and Local Resource Guide
Published: 01/15/2015
Uploaded: 03/20/2015
Article: Editorial: "Ban the Box" pits opportunity versus business' right to know
Published: 03/11/2015
Uploaded: 03/20/2015
Article: Ban the Box Resource Packet for State Societies
Published: 04/27/2015
Uploaded: 04/28/2015
Article: Washington Society of CPAs Letter to Governor Gregoire Regarding the Consolidation of the State Board of Accountancy
Published: 01/19/2009
Uploaded: 02/07/2012
Article: NASBA Semi-Independent State Boards of Accountancy Whitepapers
Published: 10/22/2010
Uploaded: 03/12/2012
Article: NASBA State Board Profile
Published: 05/01/2011
Uploaded: 02/07/2012
Article: State Boards of Accountancy Executive Director Contact List
Published: 04/05/2012
Uploaded: 04/05/2012
Article: Certified Financial Planner Standards of Professional Conduct
Published: 05/31/2007
Uploaded: 02/13/2012
Article: Certified Financial Planner Code of Ethics
Published: 02/13/2012
Uploaded: 02/13/2012
Article: AICPA Code of Professional Conduct
Published: 11/30/2011
Uploaded: 02/07/2012
Article: Contingent Fee Audit Arrangements
Published: 05/30/2013
Uploaded: 05/30/2013
Article: AICPA Commissions and Contingent Fees Chart
Published: 03/01/2014
Uploaded: 09/24/2014
Article: AICPA and NASBA Statement on Standards for Continuing Professional Education (CPE) Programs
Published: 02/07/2012
Uploaded: 02/07/2012
Article: CPA Society Executives Association (SEA) Home Page
Published: 02/14/2012
Uploaded: 02/14/2012
Article: Chartered Global Management Accountant Credential
Published: 01/31/2012
Uploaded: 02/07/2012
Article: Accredited in Business Valuation (ABV) Credential
Published: 02/07/2012
Uploaded: 02/07/2012
Article: Certified in Financial Forensics (CFF) Credential
Published: 01/01/2008
Uploaded: 02/07/2012
Article: Certified Information Technology Professional (CITP) Credential
Published: 02/07/2012
Uploaded: 02/07/2012
Article: Personal Financial Specialist (PFS) Credential
Published: 02/07/2012
Uploaded: 02/07/2012
Article: Debt Settlement CPA Exemption Model Language
Published: 01/01/2010
Uploaded: 02/07/2012
Article: Maryland Debt Settlement Services Study Act
Published: 12/01/2010
Uploaded: 02/10/2012
Article: Forging relationships with minority state lawmakers
Published: 06/29/2015
Uploaded: 06/29/2015
Article: AICPA Employee Benefit Plan Audit Quality Center
Published: 03/20/2012
Uploaded: 03/20/2012
Article: Letter from Partnership for New York City Regarding Credit Checks for Employment
Published: 02/15/2015
Uploaded: 02/24/2015
Article: Uniform CPA Examination Candidate Bulletin
Published: 01/01/2012
Uploaded: 02/07/2012
Article: CPA Exam Content and Skill Specifications
Published: 10/01/2011
Uploaded: 02/07/2012
Article: Content and Skill Specifications for the Uniform CPA Examination
Published: 05/15/2009
Uploaded: 05/09/2014
Article: AICPA 360 Degrees of Financial Literacy
Published: 01/01/2004
Uploaded: 02/07/2012
Article: Virchow Krause & Company, LLP vs. State of Missouri Board of Accountancy
Published: 12/22/2011
Uploaded: 02/07/2012
Article: UAA Update to Language Related to the Use of CPA Firm Names
Published: 01/02/2012
Uploaded: 02/07/2013
Article: State Non-CPA Ownership Provisions Sheet
Published: 08/20/2011
Uploaded: 02/14/2012
Article: AICPA Council Resolution Concerning Rule 505—Form of Organization and Name
Published: 05/22/2006
Uploaded: 03/01/2012
Article: 2015 Report of the Fiscal Responsibility Task Force
Published: 02/01/2015
Uploaded: 02/26/2015
Article: COSO Fraudulent Financial Reporting 1998-2007: An Analysis of U.S. Public Companies
Published: 05/01/2010
Uploaded: 02/07/2012
Article: All Comment Letters on UAA Full CPA Firm Mobility
Published: 07/10/2014
Uploaded: 07/10/2014
Article: UAA Co-chair's Open Letter on Full CPA Firm Mobility
Published: 05/20/2014
Uploaded: 07/10/2014
Article: Full CPA Firm Mobility Comparison Chart
Published: 08/20/2014
Uploaded: 08/20/2014
Article: Full CPA Firm Mobility FAQs
Published: 08/20/2014
Uploaded: 08/20/2014
Article: Full CPA Firm Mobility Overview
Published: 08/20/2014
Uploaded: 08/20/2014
Article: Full CPA Firm Mobility Sample AICPA Support Letter
Published: 08/20/2014
Uploaded: 08/20/2014
Article: Full CPA Firm Mobility Sample Testimony
Published: 08/20/2014
Uploaded: 08/20/2014
Article: Full CPA Firm Mobility Talking Points
Published: 08/20/2014
Uploaded: 08/20/2014
Article: BOA Revenue Streams
Published: 09/09/2014
Uploaded: 09/29/2014
Article: Full CPA Firm MobilityCommon Concerns
Published: 09/09/2014
Uploaded: 09/29/2014
Article: An Overview of Full CPA Firm Mobility
Published: 09/09/2014
Uploaded: 09/29/2014
Article: Pension Pain and Gain
Published: 07/03/2012
Uploaded: 07/25/2012
Article: GASB Pension Proposal State Society Primer
Published: 06/25/2012
Uploaded: 07/25/2012
Article: State Must Face True Pension Liabilities
Published: 07/09/2012
Uploaded: 07/25/2012
Article: CPA Horizons 2025 Report
Published: 01/01/2010
Uploaded: 02/07/2012
Article: Testimony of Cary Silverman, Esq. on Behalf of the American Tort Reform Association
Published: 05/08/2013
Uploaded: 06/26/2013
Article: An Issue Brief on State Marijuana Laws and the CPA Profession
Published: 06/18/2015
Uploaded: 06/18/2015
Article: Draft Guidance for Licensees Providing Services to the Marijuana Industry
Published: 03/19/2015
Uploaded: 03/30/2015
Article: Position Statement of the Executive Director of the Washington State Board of Accountancy Regarding Services to Marijuana Businesses
Published: 02/15/2015
Uploaded: 03/30/2015
Article: Individual CPA Mobility Map
Published: 08/29/2014
Uploaded: 08/29/2014
Article: Mutual Recognition Agreement (MRA) Information Page
Published: 02/09/2012
Uploaded: 02/09/2012
Article: International CPA Applicants Information Page
Published: 04/29/2013
Uploaded: 04/29/2013
Article: The International Qualification Examination (IQEX)
Published: 04/29/2013
Uploaded: 04/29/2013
Article: National Conference of State Legislatures
Published: 02/14/2012
Uploaded: 02/14/2012
Article: New Jersey CPA Political Action Committee video
Published: 04/16/2014
Uploaded: 11/05/2014
Article: Alabama Senate Bill 121
Published: 03/18/2014
Uploaded: 12/01/2014
Article: South Dakota Senate Bill 143
Published: 03/31/2014
Uploaded: 12/01/2014
Article: VSCPA Position Paper on Patent Infringement Legislation
Published: 01/21/2014
Uploaded: 12/07/2014
Article: NCSL Article: Patent Trolls' Hefty Tolls
Published: 12/01/2014
Uploaded: 01/15/2015
Article: Ohio Budget Advisory Task Force Issue Paper: Pension Reform
Published: 09/01/2010
Uploaded: 10/01/2014
Article: Statement on Standards in Personal Financial Planning
Published: 02/22/2015
Uploaded: 02/22/2015
Article: Private Investigator Licensing (Exemption for CPAs)
Published: 01/01/2013
Uploaded: 03/07/2013
Article: Kentucky Society of CPAs Brochure Tax Policies That Make Sense
Published: 01/01/2009
Uploaded: 02/10/2012
Article: State Economic Woes: How Should Societies React? Proactive vs. Reactive
Published: 01/04/2011
Uploaded: 02/10/2012
Article: Opposing Sales Tax on Services Position Paper
Published: 01/06/2011
Uploaded: 02/13/2012
Article: Taxation of Professional Services Position Paper
Published: 12/01/2010
Uploaded: 02/13/2012
Article: The Taxability of Services
Published: 12/01/2009
Uploaded: 02/14/2012
Article: Sales Tax on Services Issue Brief
Published: 01/01/2013
Uploaded: 01/11/2013
Article: Ohio House Ways and Means Subcommittee Testimony from the Ohio Society of CPAs on H.B. 59 - Sales Tax Provisions
Published: 01/01/2013
Uploaded: 03/12/2013
Article: What's Wrong With Taxing Business Services?
Published: 04/04/2013
Uploaded: 04/12/2013
Article: Tax on Services - Legislative Efforts in 2013-2014
Published: 12/01/2014
Uploaded: 01/14/2015
Article: Sample Talking Points and Oral Testimony
Published: 01/14/2015
Uploaded: 01/14/2015
Article: Sample Written Testimony
Published: 01/14/2015
Uploaded: 01/14/2015
Article: Talking Points by Topic
Published: 07/28/2014
Uploaded: 01/14/2015
Article: Tax on Services Thought Leadership
Published: 12/01/2014
Uploaded: 01/14/2015
Article: Legislative Efforts in 2013-2014
Published: 12/01/2014
Uploaded: 01/14/2015
Article: How CPAs Can Influence the Debate
Published: 01/14/2015
Uploaded: 01/14/2015
Article: Argument against supporting a sales tax on services offset by state income tax reduction
Published: 12/31/2013
Uploaded: 01/14/2015
Article: Talking Points for CA Senate Bill 8 - Tax on Services Bill
Published: 01/21/2015
Uploaded: 02/12/2015
Article: Ohio Society of CPAs Testimony on House Bill 64
Published: 02/25/2015
Uploaded: 03/02/2015
Article: New Jersey Society of CPAs' Opposition to SJR-61
Published: 02/26/2015
Uploaded: 03/02/2015
Article: Declining Business Dynamism in the United States: A Look at States and Metros
Published: 05/01/2014
Uploaded: 04/06/2015
Article: American Entrepreneurship: Dead or Alive?
Published: 01/13/2015
Uploaded: 04/06/2015
Article: Tax on Services Information Packet
Published: 04/30/2015
Uploaded: 05/28/2015
Article: Tax on Services Background and Opposition Talking Points
Published: 04/30/2015
Uploaded: 05/28/2015
Article: Sarbanes-Oxley Act of 2002 Fact Sheet
Published: 01/20/2012
Uploaded: 02/07/2012
Article: Section 404(b) of Sarbanes-Oxley Act of 2002 Summary
Published: 01/01/2010
Uploaded: 02/07/2012
Article: Sarbanes-Oxley Act of 2002
Published: 07/30/2002
Uploaded: 02/08/2012
Article: AICPA Exposure Drafts General Information
Published: 02/10/2012
Uploaded: 02/10/2012
Article: State Boards of Accountancy
Published: 02/14/2012
Uploaded: 02/14/2012
Article: Rhode Island Business Coalition Summary of 2014 Business Climate Legislation
Published: 01/05/2015
Uploaded: 01/05/2015
Article: State of the States Database
Published: 01/11/2016
Uploaded: 01/11/2016
Article: 2014 Legislative Year-in-Review
Published: 12/09/2014
Uploaded: 12/16/2014
Article: 2015 Recommendations Regarding State Accounting Policy
Published: 12/09/2014
Uploaded: 12/16/2014
Article: UAA Appendix on AICPA Legislative Policy
Published: 05/20/2014
Uploaded: 12/16/2014
Article: AICPA State Tax Tribunals Position Paper
Published: 07/20/2012
Uploaded: 08/01/2012
Article: Chart of States with and without State Tax Tribunals
Published: 10/20/2014
Uploaded: 10/20/2014
Article: AICPA Position on State-Level Oversight of Tax Preparers
Published: 09/29/2014
Uploaded: 09/30/2014
Article: AICPA Tax Preparer Registration
Published: 03/30/2012
Uploaded: 03/30/2012
Article: Tax Restructuring Briefing Review
Published: 09/12/2013
Uploaded: 09/12/2013
Article: Single Point of Filing and Remittance of State and Local Transactional Taxes
Published: 05/30/2013
Uploaded: 05/30/2013
Article: The Best and Worst of State Tax Administration COST Scorecard on Tax Appeals & Procedural Requirements
Published: 02/01/2010
Uploaded: 02/14/2012
Article: Top 10 Questions to Ask a Tax Preparer
Published: 01/21/2015
Uploaded: 01/21/2015