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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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    The Practicing CPA- Large Firm (Archived articles)

    Overview This archive page contains past acticles from The Practicing CPA written for large firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
    Published on July 30, 2015

    The Practicing CPA- Medium Firm (Archived articles)

    Overview This archive page contains past acticles from The Practicing CPA written for medium firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
    Published on July 30, 2015

    The Practicing CPA- Small Firm (Archived articles)

    Overview This archive page contains past acticles from The Practicing CPA written for small firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
    Published on July 30, 2015

    The Practicing CPA- Sole Practitioner (Archived articles)

    Overview This archive page contains past acticles from The Practicing CPA written for sole practitioners to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
    Published on July 29, 2015

    The Practicing CPA- Feature Focus (Archived articles)

    Overview This archive page contains past feature focus acticles from The Practicing CPA written for all firm sizes to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
    Published on July 29, 2015

    The Practicing CPA

    Newsletter This publication provides information on practice management issues and new technical developments and delivers related practitioner perspective from all firm sizes on potential opportunities and creative strategies and solutions for practice management success.
    Published on July 29, 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 July 29, 2015

    TIC Technical Issues Alert

    Newsletter The Technical Issues Alert is prepared by the PCPS Technical Issues Committee to inform CPA firms about new and proposed accounting, auditing, compilation/review and ethics standards that will affect small business clients.
    Published on July 29, 2015

    PCPS Audio Webcasts Registrations

    Overview If you are new to PCPS or are interested in what PCPS membership has to offer, don't miss these new informative quarterly audio webcasts covering access to and navigation of the web site, and assistance with benefits, tools and resources available to PCPS members.
    Published on July 29, 2015

    Domestic Partners and Same-Sex Couples

    Article Dedicated webpage providing background, overview, and resource links on DOMA.
    Published on July 29, 2015

    2015 Tax E-Alerts

    Newsletter The Tax Section E-Alert is a bimonthly electronic newsletter sent exclusively to all Tax Section members as part of their membership.
    Published on July 29, 2015

    PCPS Networking Groups

    Overview PCPS Networking Group meetings provide a forum for practice management discussions  where the members can take advantage of the valuable knowledge of their colleagues and share their own knowledge as well.
    Published on July 29, 2015

    PCPS Small Firm Networking Groups

    Overview The PCPS Small Firm Networking Groups are designed for sole practitioners and small firms with up to nine CPAs. Through the group's informal system, members assist one another with common goals, concerns and objectives.
    Published on July 29, 2015

    PCPS Medium Firm Networking Groups

    Overview The Medium Firm Networking Groups are designed for PCPS member firms with 10 to 24 CPAs. Through the groups' informal system, members assist one another with common goals, concerns and objectives.
    Published on July 29, 2015

    PCPS Large Firm Networking Group

    Overview The Large Firm Networking Group is designed for PCPS member firms with 20 + CPAs. Through the group's informal system, members assist one another with common goals, concerns and objectives.
    Published on July 29, 2015

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