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Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1989

Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


An Analysis Of The Effect Of State Regulation Of Commercial Income Tax Preparers On The Quality Of Income Tax Returns, Jeanie Grace Sumner Jan 1989

An Analysis Of The Effect Of State Regulation Of Commercial Income Tax Preparers On The Quality Of Income Tax Returns, Jeanie Grace Sumner

Dissertations and Theses

Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis.

Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified.

Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the …


Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1989

Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Rule 101 and interpretation 101-1 specify transactions, interests, or relationships that impair independence, if they exist during various time periods. One of the time periods referred to in interpretation 101-1 is: "The period of a professional engagement." The committee proposes to define the period of a professional engagement as commencing when the member is engaged to perform the professional service and continuing until the relationship is terminated by the member or the client. The Professional Ethics Executive Committee receives many inquiries from members who are uncertain as to whether they may issue compilations or review reports when the members' independence …


Information For Cpa Candidates, Ninth Edition (1989), American Institute Of Certified Public Accountants. Board Of Examiners Jan 1989

Information For Cpa Candidates, Ninth Edition (1989), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants Jan 1989

Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants; Jan 1989

What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants;

Guides, Handbooks and Manuals

No abstract provided.


Planning And Saving For Your Child's College Years: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Planning And Saving For Your Child's College Years: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants Jan 1989

Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accredited Personal Financial Specialist Candidates : Handbook, American Institute Of Certified Public Accountants Jan 1989

Accredited Personal Financial Specialist Candidates : Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa As Auditor: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Cpa As Auditor: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa As Estate Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council Jan 1989

Cpa As Estate Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council

Guides, Handbooks and Manuals

No abstract provided.


Helping You To Prepare For Peer Review Or Quality Review: Aicpa Consulting Review Program, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1989

Helping You To Prepare For Peer Review Or Quality Review: Aicpa Consulting Review Program, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Section 4980a: Grandfather Election, American Institute Of Certified Public Accountants. Taxation Of Distributions From Qualified Plans Task Force Jan 1989

Section 4980a: Grandfather Election, American Institute Of Certified Public Accountants. Taxation Of Distributions From Qualified Plans Task Force

Guides, Handbooks and Manuals

No abstract provided.


Tax Research Techniques;Studies In Federal Taxation, 5, Ray M. Sommerfeld Jan 1989

Tax Research Techniques;Studies In Federal Taxation, 5, Ray M. Sommerfeld

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In The Philippines; Professional Accounting In Foreign Country Series, Sgv & Co., Arthur Andersen & Co., Steven F. Moliterno Jan 1989

Accounting Profession In The Philippines; Professional Accounting In Foreign Country Series, Sgv & Co., Arthur Andersen & Co., Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Implementing Quality Control : Forms And Sample Documents; Technical Information For Practitioners Series, 4, Linda J. Huntley Jan 1989

Implementing Quality Control : Forms And Sample Documents; Technical Information For Practitioners Series, 4, Linda J. Huntley

Guides, Handbooks and Manuals

No abstract provided.


Other Comprehensive Bases Of Accounting, Revised 1989; Technical Information For Practitioners Series, 1, William R. Lalli Jan 1989

Other Comprehensive Bases Of Accounting, Revised 1989; Technical Information For Practitioners Series, 1, William R. Lalli

Guides, Handbooks and Manuals

No abstract provided.


Report On The Implementation Of The Recommendations Of The Task Force On The Quality Of Audits Of Governmental Units, Implementation Monitoring Committee (Task Force On The Quality Of Audits Of Governmental Units), Task Force On The Quality Of Audits Of Governmental Units. Report Of The Task Force On The Quality Of Audits Of Governmental Units Jan 1989

Report On The Implementation Of The Recommendations Of The Task Force On The Quality Of Audits Of Governmental Units, Implementation Monitoring Committee (Task Force On The Quality Of Audits Of Governmental Units), Task Force On The Quality Of Audits Of Governmental Units. Report Of The Task Force On The Quality Of Audits Of Governmental Units

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1989, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1989, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Services For Local Practitioners, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1989

Aicpa Services For Local Practitioners, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Saving For College: Easing The Financial Burden, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Saving For College: Easing The Financial Burden, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


What Cpas In Industry Need To Know About The Upcoming Ballot: Vote Yes Secps, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

What Cpas In Industry Need To Know About The Upcoming Ballot: Vote Yes Secps, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Coordination Handbook For State Societies, 1989-1990, American Institute Of Certified Public Accountants. State Society Relations Division Jan 1989

Aicpa Coordination Handbook For State Societies, 1989-1990, American Institute Of Certified Public Accountants. State Society Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Statement Of Arthur S. Hoffman, Chairman Of The Federal Taxation Executive Committee, Hearing On H.R. 1864, A Bill To Simplify The Nondiscrimination Rules Applicable To Employee Benefit Plans Under Section 89 Of The Internal Revenue Code, Arthur S. Hoffman, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee Jan 1989

Statement Of Arthur S. Hoffman, Chairman Of The Federal Taxation Executive Committee, Hearing On H.R. 1864, A Bill To Simplify The Nondiscrimination Rules Applicable To Employee Benefit Plans Under Section 89 Of The Internal Revenue Code, Arthur S. Hoffman, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


List Of Recommended Published Materials Re 150-Hour Requirement, American Institute Of Certified Public Accountants. Relations With Education Division Jan 1989

List Of Recommended Published Materials Re 150-Hour Requirement, American Institute Of Certified Public Accountants. Relations With Education Division

Guides, Handbooks and Manuals

No abstract provided.


Statement Of The American Institute Of Certified Public Accountants Before The Finance Committee Of The United States Senate: Hearing On The Rules Applicable To Employer-Provided Frings Benefits (Section 89), American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Statement Of The American Institute Of Certified Public Accountants Before The Finance Committee Of The United States Senate: Hearing On The Rules Applicable To Employer-Provided Frings Benefits (Section 89), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Saving Tips For 1989, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Tax Saving Tips For 1989, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee Jan 1989

Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee

Guides, Handbooks and Manuals

No abstract provided.


Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.