Browse

    By Area of Interest


    By Topic


    By Industry


    By Document Type


    Member Only Content


    By Date

    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. 

    Open Hide documents in this section

    Page  1 2 3 4 5 >> 
    Showing results 1 - 15 of 18253
    Order by:


    Personal Financial Specialist (PFS) Exam

    Overview Learn how to prepare for the PFS exam. Ideal if you are a an accounting professional pursuing the Personal Financial Specialist (PFS) credential or a regular CPA looking to improve your financial planning knowledge.
    Published on July 02, 2015

    The CPA Personal Financial Specialist (PFS) Credential

    Overview Learn about the Personal Financial Specialist (PFS) Credential.
    Published on July 02, 2015

    Legislative and Regulatory News

    Overview The AICPA PFP Division works with the AICPA Congressional Affairs Team to ensure that issues impacting CPA financial planners are monitored and acted upon as needed.
    Published on July 02, 2015

    Additional Legislative/Regulatory Topics

    News Stay up to date on legislative and regulatory issues relating to a variety of personal financial planning matters.
    Published on July 02, 2015

    PFP Health Care Reform News

    News Stay up to date on legislative and regulatory issues relating to health care reform.
    Published on July 02, 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 July 02, 2015

    AICPA PFS Exam Sponsorship Program

    Overview The AICPA PFP Section is offering sponsorships to help with the costs associated with the candidates taking both the PFS Exam Review Course and the PFS Exam.
    Published on July 02, 2015

    Media Reviews - June 16-30, 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 July 02, 2015

    Peer Review - Home

    Overview On the home page of the Peer Review Interest Area, you can find links for peer reviewers, CPA firms, the public and information and resources related to peer review.
    Published on July 02, 2015

    Generally Accepted Privacy Principles

    Overview The AICPA/CICA Privacy Task Force, developed the Generally Accepted Privacy Principles (GAPP). This document supersedes the AICPA/CICA Privacy Framework.
    Published on July 02, 2015

    AICPA-CICA Privacy Maturity Model

    Overview The Privacy Maturity Model that can measure the level of GAPP utilization.
    Published on July 02, 2015

    Enterprise Risk Management- Business, Industry & Government Members

    Article The following enterprise risk management links are for financial executives in business, industry and government. 2011 Approach to Successful Enterprise Risk Management Programs The AICPA's Risk Management Initiative Audit Committee
    Published on July 02, 2015

    Oklahoma State Resources and Contact Information

    Link Oklahoma state resources in the areas of accountancy, government, study, and taxes.
    Published on July 02, 2015

    Diversity and Inclusion Initiatives

    Home The AICPA has always been keenly focused on diversity and inclusion in the profession; and has developed many programs which have increased the pipeline of students educated about the profession and on the accounting path to CPA, this very important work that will continue. However, changing demographics of the communities
    Published on July 02, 2015

    2015 Months in Review

    Overview Recap of PFP milestones and resources released or revised in the current month.
    Published on July 02, 2015

    Page  1 2 3 4 5 >> 
    Showing results 1 – 15 of 18253
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.