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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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    Reasonable Royalties What CPAs Should Know [Part 2]

    Article Proving damages in patent infringement matters is one of the most dynamic aspects of intellectual property law today. This area presents a large and growing opportunity for CPAs and CFFs, whose training in accounting, valuation, and forensics makes them well-suited to serve as expert witnesses and/or consulting experts in these
    Published on June 03, 2015

    Bob Veres Media Reviews

    Newsletter Bob Veres Media Reviews service summarizes the contents of three or four professional magazines each month, with direct links so you can go straight to the articles that interest you.
    Published on May 22, 2015

    From Tax Preparer to Financial Planner The Road Best Traveled - Library

    Presentation Webcast series on the road best traveled from tax preparer to financial planner.
    Published on May 22, 2015

    Estate Planning Webcasts

    Webcast Our webcasts give PFP Section Members the opportunity to learn about timely estate planning issues as well as interact with their fellow peers.
    Published on May 22, 2015

    Moving from Tax Preparer to Financial Planner

    Webcast These CPAs take a holistic approach in the delivery of financial planning services to ensure all of their clients’ needs are met, including tax, estate, retirement, investments and insurance.
    Published on May 22, 2015

    Media Reviews - May 16-31, 2015

    Article Bob Veres Media Reviews service summarizes the contents of three or four professional magazines each month, with direct links so you can go straight to the articles that interest you.
    Published on May 22, 2015

    Peer Review Training for Ongoing Qualification

    CPE Access CPE course information for peer review training.
    Published on May 22, 2015

    May 2015 Team Captain Checklists

    Checklist May 2015 Team Captain Checklists Click here for an important update on the Launch of the Manual to the Online Professional Library. In performing peer reviews, review teams must complete all relevant programs and checklists issued by th
    Published on May 22, 2015

    Information Management and Technology Assurance

    Overview An overview of the AICPA's Information Management and Technology Assurance section.
    Published on May 22, 2015

    Security and Privacy

    Overview Security and Privacy encompasses the rights and obligations of individuals and organizations with respect to the collection, use, disclosure, and retention of personal information.
    Published on May 22, 2015

    PCPS Perspectives (Archived articles - 2014)

    Overview This archive page contains past PCPS Perspectives articles written to highlight the latest professional news and provides related views from PCPS staff and members on best practices.
    Published on May 22, 2015

    PCPS Perspectives Newsletter

    Newsletter PCPS Perspectives is a monthly e-newsletter that provide firms different perspectives on the latest technical development and practice management issues affecting small firms.
    Published on May 22, 2015

    Ethics Decision for CPAs in Business

    Guide The AICPA created the following decision tree to help walk you through a process of resolving an ethics issue that you might encounter in your professional career.
    Published on May 22, 2015

    AICPA Firm-Based Retirement For Firms

    Article The AICPA offers firm-based retirement options for members and firms.
    Published on May 22, 2015

    GAQC Members By State

    Directory GAQC list of members by State.
    Published on May 22, 2015

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