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

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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 > Other AICPA Ethical Standards

Other AICPA Ethical Standards

This section covers tax ethic issues and resources. For additional information on the AICPA Professional Ethics Division and related resources, see the Ethics Division homepage.

Understanding and Implementing Rule 101-3, Independence and Non-Attest Services

The AICPA's Professional Ethics Executive Committee (PEEC) has adopted revisions to Interpretation 101-3, Performance of Nonattest Services. The changes do not relax or change the meaning of the rule but do provide clarification on the applicability and intent of the rule. Learn More>>

 

AICPA Ethics Rule 302, Contingent Fees

Contained in the AICPA Code of Professional Conduct in the area of responsibilities to clients are standards for performing professional services for a contingent fee. Learn More>>

 

AICPA Comments on "Confidential Transactions" in the Reportable Transactions Regs

August 7, 2003. This letter is written in response to a request by Treasury for further comments on the confidential transactions category contained in T.D. 9046, the final regulations involving disclosure (Internal Revenue Code section 6011), registration (section 6111), and list maintenance (section 6112) for reportable transactions. Learn More>>

 

You May Be Subject to Tax Shelter Recordkeeping and Filing—Requirements Even Without a "Tax Shelter"

June 2003. AICPA responds to the February 2003 issuance of final regulations requiring disclosure (Internal Revenue Code section 6011), registration (section 6111), and list maintenance (section 6112) for "reportable transactions," commonly referred to as the "tax shelter regulations." Learn More>>

 

AICPA Member Practice Guide on the Privacy Protection Provisions of the Gramm-Leach-Bliley Act and Related Federal Trade Commission Regulations

July 2, 2002. This revised practice guide, sample disclosure notice, and frequently asked questions concern requirements for CPAs under the Gramm-Leach-Bliley Act and related FTC regulations. Learn More>>

 

IRS Provides Toolkit to Combat Abusive Tax Avoidance and Evasion Schemes

One of the Internal Revenue Service's priorities in 2003 is to combat abusive tax avoidance schemes and the individuals who promote them. To reach the maximum audience, the IRS recognizes the importance of partnering with external stakeholders. Learn More>>

 

 

 

Legal and Ethical Considerations Regarding Outsourcing
March 2004. The AICPA has received a number of inquiries regarding practitioners' responsibilities in outsourcing engagements. The applicable guidance is found in the AICPA's Code of Professional Conduct, the Gramm-Leach-Bliley Act, and certain Internal Revenue Code provisions. Learn More>>
AICPA Code of Professional Conduct
As AICPA members, tax practitioners must follow the AICPA Code of Professional Conduct, including all general and technical standards. Learn More>>