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    Tax Advocacy - Legislation and Policy 

    The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences to promote good tax policy, particularly simplification of the tax laws, and to provide recommendations on how to reduce the "tax gap;" and (3) issuing an annual compendium of legislative proposals focused on noncontroversial proposals to simplify or correct perceived technical problems with provisions in the Internal Revenue Code.

    Tax Policy Concept Statements
     
    Tax Policy Concept Statement No. 1—Guiding Principles of Good Tax Policy: A Framework for Evaluation of Tax Proposals

    This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that are commonly cited and used as indicators of "good tax policy."

    Tax Policy Concept Statement No. 2—Guiding Principles for Tax Simplification

    In this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth guiding principles to be used in the development of simpler tax legislation and regulations.

    Tax Policy Concept Statement No. 3—Guiding Principles for Tax Law Transparency

    This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding principles to be used in the development of more transparent tax law.

    Tax Policy Concept Statement 4 —Guiding Principles for Tax Equity and Fairness

    This concept statement addresses the "good tax policy" principle of equity and fairness. The statement identifies and defines seven “dimensions” that should be considered when assessing tax equity and fairness. The statement recommends guiding principles to be used in the development of more equitable and fair tax laws. 

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    Leveraging Technology

    Guidance PCPS is dedicated to helping firms stay abreast of important emerging issues. Accordingly, this section, will provide you with the tools and articles you need to stay informed of the latest risks, trends and developments.
    Published on March 31, 2015

    Quantum of Paperless Guide

    Guide Roman H. Kepczyk, CPA/CITP, identifies today’s digital best practices and explains how to implement them to propel your firm forward. This guide, updated in 2015, was specifically written for CPA firm partners, illustrating the 32 proven technologies that allow you to maximize your investment in IT.
    Published on March 31, 2015

    Trusted Client Adviser Toolbox

    Overview It is an exciting time in the profession and CPAs who look beyond traditional services and build on their Trusted Client Advisor role (consulting and advisory services) will grow their practice and enhance their value to clients!
    Published on March 31, 2015

    Personal Financial Planning & CPA/PFS Webcasts

    Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
    Published on March 31, 2015

    Information Management and Technology Assurance

    Overview An overview of the AICPA's Information Management and Technology Assurance section.
    Published on March 31, 2015

    Section 7216 Regulations Consent Forms Practice Guide

    Practice Guide This practice guide provides sample section 7216 consent forms. Note that these are merely examples and we encourage you to read Treas. Reg. section 301.7216 and Rev. Proc. 2013-14 very closely in order to draft the appropriate consent forms necessary to meet your unique facts and circumstances.
    Published on March 31, 2015

    AICPA SFC Business Income Tax Reform Proposals Letter

    Comment Letter This document contains a comment letter to the Senate Finance Committee Tax Reform Working Group on tax reform issues.
    Published on March 31, 2015

    AICPA Chart of States With and Without State Tax Tribunals

    Article This is the AICPA summary matrix chart of states with and without state tax tribunals
    Published on March 31, 2015

    2015 Team and Review Captain Checklists

    Checklist Team or Review Captain Checklists contain all of the instructions, checklists and materials you need to perform a peer review.
    Published on March 31, 2015

    Questions and Answers About the AICPA Peer Review Program

    FAQ Learn more about the AICPA Peer Review Program with this Questions and Answers guide. The Q&A is available as a PDF download.
    Published on March 31, 2015

    Tax

    Overview The AICPA Tax Section provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration.
    Published on March 31, 2015

    PCPS TIC Governmental Accounting Comment Letters

    Comment Letters TIC Comment Letters provide the PCPS Technical Issues Committee’s (TIC) views on proposed technical standards affecting small businesses. This page contains TIC comment letters pertaining to recent Governmental Accounting proposals issued by the Governmental Accounting Standards Board (GASB).
    Published on March 31, 2015

    Advocacy-PCPS Technical Issues Committee

    Overview The PCPS Technical Issues Committee (TIC) works diligently to provide the small-medium size firm perspective in the standard-setting process.
    Published on March 31, 2015

    GASB Preliminary Views on Major Issues Related to Financial Reporting for Fiduciary Responsibilities

    Comment Letter In this comment letter, TIC comments on GASB Preliminary Views on major issues related to Financial Reporting for Fiduciary Responsibilities.
    Published on March 31, 2015

    Tax Compliance

    Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
    Published on March 31, 2015

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