Now showing items 1-20 of 234

    • Auditor independence and tax practitioners 

      Purcell, Thomas J., III; Lifson, David (2001)
      The article discusses the impact of new auditor independence rules on accounting firms. The Securities and Exchange Commission (SEC) of the United States formulated a new auditor independence rule, which came into effect ...
    • Changes in tax practice standards affect CPAs 

      Purcell, Thomas J., III; Sansone, James W.; Tracy, Donald J. (2010)
      Changes to IRC Subsection 6694 and 6695 in recent years have expanded the penalties that can be imposed on tax return preparers in amounts, types of tax returns covered, and the rigor of standards that preparers must meet ...
    • Circular 230: Its day-to-day impact on tax practices 

      Sonnier, Blaise M. (2012)
      The article focuses on Circular 230 of the U.S. Code of Federal Rules, also known as the Regulations Governing Practice Before the Internal Revenue Service, which applies to tax practitioners and advisers. Information is ...
    • Codification of economic substance affects all tax practitioners 

      Fowler, Gregory M.; Mattson, Andrew M.; Bresnahan, James F (2011)
      The article discusses the uncertainty surrounding the codification of the economic substance doctrine and its impact on the professional practice and obligations of certified public accountants (CPAs) in the U.S. in August ...
    • Current Tax Return Disclosure Issues Involving Sec. 7216 

      Purcell, Thomas J., III; Bond, Barbara; Schreiber, Gerald H., Jr. (2013)
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2005)
      Provides information on the Tax Executive Committee (TEC), a senior technical committee of the American Institute of Certified Public Accountants, which is authorized to speak for the Institute on tax matters and is also ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2001)
      Provides updates on the plans and accomplishments of the Tax Executive Committee (TEC) in the United States as of August 2001. Information of the three task forces created by TEC for AICPA Tax Division; Technical activities ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2004)
      Discusses several initiatives of the Tax Executive Committee (TEC), as a senior technical committee of the American Institute of Certified Public Accountants (AICPA). Task force organized by the TEC at its January 2004 ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2003)
      Discusses the authority of the Tax Executive Committee (TEC) as a senior technical committee of the American Institute of Certified Public Accountants. Development of the Sarbanes-Oxley Task Force by the TEC in October ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2004)
      Presents an update on the proposed solutions to policy issues and technical and tax administration problems considered and approved by the Tax Executive Committee (TEC) of the American Institute of Certified Public Accountants ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2003)
      Discusses the strategies and tactics being modified by the Tax Executive Committee (TEC) and a proposed plan for the Tax Division. Information on a letter sent by the TEC on July 09, 2003 to members of the Senate Finance ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2003)
      Provides information on the initiatives of the Tax Executive Committee of the American Institute of Certified Public Accountants. Administrative issues; Self-governance activities; Technical activities.
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2004)
      Presents information on several activities and projects of the Tax Executive Committee (TEC). Revision of the preliminary report of the Quality Control Task Force on Statements on Standards for Tax Services; Comments from ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2005)
      Reports on the activities of the Tax Executive Committee (TEC) of the American Institute of Certified Public Accountants' Tax Division. Action taken by the committee on various iterations of tax shelter legislation; ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2004)
      Discusses the proposed solutions to policy, technical and tax administration problems for consideration and approval by the American Institute of Certified Public Accountant Tax Division's Tax Executive Committee (TEC) in ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2005)
      Focuses on several taxation-related initiatives launched by the American Institute of Certified Public Accountant's (AICPA) Tax Executive Committee (TEC). Speakers at a meeting launched by the TEC with members of the ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2001)
      Presents an update on the activities of the Tax Executive Committee (TEC) under the Tax Division of the American Institute of Certified Public Accountant as of November 2001. Effort of the TEC to improve the content of the ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2005)
      This article focuses on the role of the Tax Executive Committee in the U.S. The committee initiates proposals for valuable products and services relating to tax practice. The group has taken action to assist victims of ...
    • DC currents: TEC initiatives 

      Purcell, Thomas J., III; Purcell, Thomas J., III (2006)
      The article presents updates on the initiatives of the Tax Executive Committee (TEC) of the Association of International Certified Public Accountants Tax Division's. The TEC provided comments, to U.S. Congress on certain ...