Corporations & Shareholders

Corporations and Shareholders Advocacy 

This section contains comments and recommendations by the AICPA on legislative, regulatory and administrative matters concerning corporations and shareholders.

The Corporations and Shareholders Technical Resource Panel continues to monitor these advocacy issues.

News and Developments

Below are recent advocacy efforts in this area:



Key Advocacy Issues

Corporate Tax Reform

The House Ways and Means Committee released its small business tax reform options in March of 2013 and the AICPA submitted a letter and written statement in May of 2013.

The Senate Finance Committee released its Business Entities Tax Reform Ideas that would affect not only corporations but individual taxpayers and pass-through entities. 

Comprehensive List of Advocacy Issues

AICPA comments on many issues regarding corporations and their shareholders, both legislative and regulatory.  Available are all the current comments, as well as prior year comments.
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