Articles, Tax Practice Guides & Checklists, Comment Letters, Tools, etc.Discussion Forum, Tax Committees, Member PublicationsAICPA ConferencesTax Section Membership info.Publications, CPE, and Conferences
 
Search
 

Search Options

Tax E-Alerts

News you can use on tax regulations, court decisions, legislation, and practice management.

Read the Alerts




As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

 
Tax Home > Resources > Professional Standards and Ethics

Professional Standards and Ethics

This section covers professional standards and ethics in tax practice, including external regulations and tax ethic issues and resources.


Comments on Proposed Regulations for Preparer Penalties
Suggestions to enhance the guidance available to the tax community and facilitate administration of the proposed regulations. Learn More>>

 

Standards That Apply to Tax Preparers

In preparing tax returns, keep in mind that you must satisfy all applicable standards - professional standards as well as those of the relevant taxing authority - regarding the levels of authority required to support entries on tax returns. Learn More>>

 

External Regulations and Information

CPAs are subject to ethics and practice standards and guidelines in addition to the AICPA Code of Professional Conduct and Treasury Circular 230. Learn More>>

 

Practice Guide on Accounting for Uncertain Tax Positions Under FIN  48

For years beginning after December 15, 2006, all GAAP-based financial statements must account for taxes in accordance with FIN 48, Accounting for Uncertain Tax Positions, including a required analysis of all tax positions at the beginning of the period or, for calendar-year-end businesses, as of January 1, 2007. Learn More>>

 

AICPA Powerpoint on FIN 48

This Powerpoint is designed to help practitioners comply with FIN 48, Accounting for Uncertainty in Income Taxes. Learn More>>