Accounting Commons^™

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Aicpa Comments On Option 2 Of Chairman Camp's Small Business Tax Reform Discussion Draft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance, Re: Next Steps On Tax Reform., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means; And Aaron Schock, United States House Of Representatives, Re: H.R. 2253 And S. 1090, Higher Education And Skills Obtainment Act: Aicpa Recommendations For Further Simplification Of Higher Education Tax Incentives., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel Werfel, Principal Deputy Commissioner, Internal Revenue Service, Re: Request For Irs To Reconsider The Retirement Of The Disclosure Authorization And Electronic Account Resolution Option On E-Services., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Barry C. Melancon, Cpa, Cgma, President And Ceo, To Tom Harkin, Chairman, And Lamar Alexander, Ranking Member, Health Education Labor And Pensions Committee; John Kline, Chairman, And George Miller, Ranking Member, Education And Workforce Committee, Re: S. 273 And H.R. 2041., Barry C. Melancon Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chief, Aicpa Tax Executive Committee, To Andrew Kelso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Comments And Recommendations For Procedural Changes In Response To Ambiguities Raised In Complying With Final Regulations Under Sections 381(C)(4) And 381(C)(5)(Td 9534)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2013

Letter From Mary M. Foelster, Cpa, Director, Governmental Auditing And Accounting, To Gilbert Tran, Office Of Federal Financial Management, Office Of Management And Budget, Re: Proposed Revisions To The Data Collection Form (Sf-Sac Or The Form) And Related Form Instructions., Mary M. Foelster, American Institute Of Certified Public Accountants. Governmental Audit Quality Center Executive Committee Jul 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, Senate Committee On Finance; Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Bill Nelson, United States, Senate, Re: Comments On The Identity Theft And Tax Fraud Prevention Act Of 2013 And Recommendations On Efforts To Combat Identity Theft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Letter From Barry C. Melancon, Cpa, Cgma, President/Ceo, Aicpa, To Jacqueline A. Berrien, Chair; Chai R. Feldblum, Commissioner; Jenny R. Yang, Commissioner; Constance S. Barker, Commissioner; And Victoria A. Lipnic, Commissioner, Equal Employment Opportunity Commission, Re: Eeoc Consideration Of Litigation Against Accounting Firms That Could Expand The Scope Of The Age Discrimination In Employment Act (Adea)., Barry C. Melancon Jun 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Principal Deputy Commissioner, Internal Revenue Service; William J. Wilkins, Chief Counsel, Internal Revenue Service; Curtis G. Wilson, Associate Counsel For Passthroughs And Special Industries, Internal Revenue Service; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Comment Letter From Richard Paul, Chairman, Financial Reporting Executive Committee (Finrec), And Linda Bergen, Chairman, Financial Instruments Task Force, To Susan Cosper, Technical Director, Financial Accounting Standards Board, Re: File Reference No. 2013-220 - Proposed Accounting Standards Update, Financial Instruments--Overall Recognition And Measurement Of Financial Assets And Financial Liabilities (Subtopic 825-10)., Richard Paul, American Institute Of Certified Public Accountants. Financial Reporting Executive Committee Jun 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2013

Letter From Karen Kerber, Chair, Pcps Technical Issues Committee, To Susan M. Cosper, Cpa, Technical Director, Fasb, Re: December 20, 2012 Exposure Draft Of A Proposed Accounting Standards Update (Asu), Financial Instruments-Credit Losses (Subtopic 825-15) [File Reference No. 2012-260]., Karen Kerber, American Institute Of Certified Public Accountants. Pcps Technical Issues Committee Jun 2013

Letter From Richard Paul, Chairman, Finrec, And Linda Bergen, Chairman, Financial Instruments Task Force, To Susan Cosper, Technical Director, Financial Accounting Standards Board, Re: File Reference No. 2012-260 - Proposed Accounting Standards Update, Financial Instruments--Credit Losses (Subtopic 825-15)., Richard Paul, American Institute Of Certified Public Accountants. Financial Reporting Executive Committee May 2013

Letter From Karen Kerber, Chair, Pcps Technical Issues Committee, To Susan M. Cosper, Cpa, Technical Director, Financial Accounting Standards Board, Re: February 14, 2013 Exposure Draft Of A Proposed Accounting Standards Update (Asu), Financial Instruments-Overall (Subtopic 825-10): Recognition And Measurement Of Financial Assets And Financial Liabilities [File Reference No. 2013-220] And Re: April 12, 2013 Exposure Draft Of A Proposed Accounting Standards Update (Asu), Financial Instruments-Overall (Subtopic 825-10): Recognition And Measurement Of Financial Assets And Financial Liabilities-Proposed Amendments To The Fasb Accounting Standards Codification [File Reference No. 2013-221], Karen Kerber, American Institute Of Certified Public Accountants. Pcps Technical Issues Committee May 2013

Spring Meeting Of Council, Volume 2, May 19 - 21, 2013, Jw Marriott Hotel, 1331 Pennsylvania Avenue, Nw, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa) May 2013

Spring Meeting Of Council, Volume 1, May 19 - 21, 2013, Jw Marriott Hotel, 1331 Pennsylvania Avenue, Nw, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa) May 2013

Auditing Standards Board (Asb) Meeting, May 7-9, 2013, Boston, Ma; Highlights (Asb) Meeting, May 7-9, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board May 2013

Auditing Standards Board (Asb), May 7-9, 2013, Meeting Agenda, Boston, Ma, American Institute Of Certified Public Accountants. Auditing Standards Board May 2013

Internal Control — Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Internal Control — Integrated Framework Framework And Appendices, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Internal Control — Integrated Framework: Executive Summary, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Internal Control — Integrated Framework Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways And Means; Re: Aicpa Report On Civil Tax Penalties: The Need For Reform And Aicpa Tax Penalties Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Apr 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Notice 2012-65--Information For Discharges Of Indebtedness., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Apr 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Comments Related To Notice Of Proposed Rulemaking Issued On Employer Shared Responsibility For Health Insurance Coverage., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Mar 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander W. Levin, Ranking Member, House Committee On Ways And Means; Re: Simplification And Technical Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, Internal Revenue Service, Re: Availability Of Application Process To Obtain Preparer Tax Identification Numbers (Itins)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, Internal Revenue Service, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Form 1099-Misc, Miscellaneous Income--Filing Requirements For Taxpayers With Rental Real Estate., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2013