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Wednesday, December 31, 2014
What do People Want in Their Workplace? Ask Them!
The large firm article, written by Beth Kieffer Leonard, CPA �in the November issue of The Practicing CPA e-newsletter discusses the firm?s transparency and inclusive culture which fosters staff satisfaction and retention.� The article also discusses how the firm invests in employee
ASB Meeting Agenda and Materials July August 2013
Meeting Date: July 30-August 1, 2013
Chicago, IL
Hotel Allegro Chicago
171 West Randolph Street
Chicago, IL� 60601
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can also call the hotel to
Chicago, IL
Hotel Allegro Chicago
171 West Randolph Street
Chicago, IL� 60601
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can also call the hotel to
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AICPA Asks for Options to Make E-Signatures Safer for Taxpayers
The CPA Advocate: October, 2014.� Under updated IRS rules for certain electronic signatures on tax returns, either the tax preparer or software vendor must verify the taxpayer?s information with a vendor.� The AICPA has some concerns.
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Stop! Do you have a QC system?
The December issue of the Small Firm Solutions e-newsletter encourages small firms to have a quality control system and document.� AICPA Vice President of Small Firm Interests, Carl Peterson, provides important elements of a quality control system. He also highlights the PCPS quality control
Source: http://feedproxy.google.com/~r/AICPA_PrivateCompanyPracticeSection/~3/wXDcaa7H5QI/qc-system.aspx
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Rules Updated for Transit Fare Smart Cards and Qualified Transportation Fringe Benefits
The IRS announced that, beginning after Dec. 31, 2015, employers will no longer be permitted to provide qualified transportation fringe benefits in the form of cash reimbursement in geographic areas where a terminal-restricted debit card is readily available.
Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/M0HOwT47k_w/20141121.aspx
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2014 Series: From Tax Preparer to Financial Planner: The Road Best Traveled - Library
Webcast series on the road best traveled from tax preparer to financial planner.
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2014 Peer Review Conference and How To Course
Please join us in Denver for the annual Peer Review conference and to celebrate Peer Review?s 25th Anniversary!
The 2014 Peer Review Conference to be held in Denver, Colorado
The 2014 Peer Review Conference to be held in Denver, Colorado
Source: http://feedproxy.google.com/~r/AICPA_PeerReview/~3/347oJF9jOq4/2014PeerReviewConference.aspx
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Tuesday, December 30, 2014
Congress Passes Tax Extender Legislation
The Senate passed a bill to retroactively extend more than 50 expired tax provisions through 2014, by a vote of 76?16 on Tuesday evening. The extender bill passed the House of Representatives on Dec. 3, and it now goes to President Barack Obama for his signature.
Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/DCTASM0Rxk4/20141217-1.aspx
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What Auditors Can Learn from U.S.-Listed Chinese Company Frauds
With investor confidence damaged after a rash of accounting scandals were found at U.S.-listed Chinese companies, U.S. authorities, regulators and key stakeholders are still grappling with how best to solve this problem.
In this session, Brian will discuss several recent Chinese fraud cases, how they happened and what was missed. He will also cover the recent Alibaba IPO and what that could mean as a wave of follow-on IPOs take place.
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October-28-2014
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Source: http://www.cpa.com/webinars/what-auditors-can-learn-us-listed-chinese-company-frauds
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Got a Roku in Your Stocking? Here?s How to Make the Most of It
Here's how to get your Roku box or streaming stick up and running---and some recommendations on the first channels to add.
The post Got a Roku in Your Stocking? Here’s How to Make the Most of It appeared first on WIRED.
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Issue Spotlight: Going Out on a Limb for Tax Extenders
Nov. Issue Spotlight for Tax Section newsletter on Tax Extenders
Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/hHi3lSoeHQM/112114_IssueSpotlight.aspx
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State CPA Societies Increase Pressure on IRS to Modify Repair Regulations
The CPA Advocate: November, 2014.� Making the regulations prospective and increasing the de minimis threshold to $2,500 from $500 would provide relief for many small businesses.�
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Accounting Partnership Retirement Practices
In letters to members of the Equal Employment Opportunity Commission (EEOC), the American Institute of CPAs (AICPA) has asked commissioners to reject staff appeals to investigate and litigate against accounting firms regarding partner retirement provisions, explaining that the classification of
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Comment Letters For the December 12, 2014 Firm Mergers and Acquisitions Exposure Draft
Following are the comment letters received on the December 12, 2014 Firm Mergers and Acquisitions Exposure�Draft of the Professional Ethics Division:
__________________________________________________
No Comments Submitted Yet.
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No Comments Submitted Yet.
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EBPAQC Alert No. 324
New EBPAQC Membership Requirement, Upcoming EBPAQC Web Events - Save the Dates!
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AICPA Thought Leadership Video Series
A video thought leadership series with leaders in the CPA profession discussing the topics of "Valuation vs Value" and "Templosion."
Source: http://feedproxy.google.com/~r/AICPA_Newsroom/~3/J49tWKrbJjg/Thought-Leadership-Video-Series.aspx
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Monday, December 29, 2014
2010 AICPA Public Service Award for Individuals
John W. Dean, CPA is recognized at the 2011 Spring Council Meeting for his significant contributions to his community.
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PFP Health Care Reform News
Stay up to date on legislative and regulatory issues relating to health care reform.
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Which Stars Will Shine Brightest in Apple's Brilliant 2015?
The end of the year and holiday season is a natural time to look back -- and then look forward to the year to come. Apple started 2014 slowly, but more than made up for it in the long haul, introducing the Apple Watch, Apple Pay, Mac OS X Yosemite, iOS 8, an iPad Air 2 with a super-fast processor, the massively selling iPhone 6, the iPhone 6 Plus, and a luscious iMac with a 5K Retina screen.
Source: http://www.technewsworld.com/story/81514.html?rss=1
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2014 Outstanding CPA in Government Impact Award Winner, Federal Level: Ken Williams, CPA
2014 Outstanding CPA in Government Impact Award Winner, Federal Level: Kenneth Williams
Source: http://feedproxy.google.com/~r/AICPA_BusinessIndustryGovt/~3/DFo4MRWGsUk/Kenneth_Williams.aspx
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Commissioner Koskinen, Other Top IRS Officials and Hill Staff Speak at AICPA Tax Conference
The CPA Advocate: November, 2014.� The IRS Commissioner said he ?was grateful? for the AICPA?s efforts urging Congress to act on the tax provisions that expired at the end of 2013 that are commonly known as ?the extenders.?� Koskinen and IRS Taxpayer Advocate Nina Olson warned that the
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Minecraft Players Will Get to Shape the Game's Story
Mojang has partnered with Telltale Games to create a brand new Minecraft game that will be narrative-driven. Dubbed "Minecraft: Story Mode," the series will be set in the world of Minecraft, but it will feature an original story that combines new characters with familiar themes and is driven by player choice. It will be a separate standalone product.
Source: http://www.technewsworld.com/story/81505.html?rss=1
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Audit Standards Board Members' Biographies
The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Source: http://feedproxy.google.com/~r/AICPA_Standards/~3/4T2nFbpvtgU/ASBbiography.aspx
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Update on the Medical Device Excise Tax
The medical device excise tax with its complex regulations and reporting requirements essentially amounts to a sales tax on members of a targeted industry group regardless of whether they have profits.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/SElw65z07Z0/Tax_Clinic_02.aspx
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ASB Meeting Agenda and Materials for January 2013
January 8-10, 2013 ASB Meeting
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Sunday, December 28, 2014
AICPA Ethics Codification Implementation Tools
To assist with implementing the revised AICPA Code several documents are available including a mapping document. In addition, the AICPA Professional Ethics Division is developing a toolkit that will focus on how to apply the conceptual frameworks.
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2013 Peer Review Conference Materials
Download pdf files of the presentations and conference materials from the 2013 Peer Review Conference.
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January 2013 Peer Review Program Manual
Download pdf files of some of the sections contained in the January 2013 Peer Review Program Manual. Other sections are contained in the Team and Review Captain Checklists area.
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US Mulls Response to Sony Hack
Department of Homeland Security Secretary Jeh Johnson on Thursday said the United States "is actively considering a range of options" to take in response to the Sony hack. The hack is "very serious," Johnson said, though he refused to label it as a terrorist attack. There has been widespread suspicion that North Korea engineered the hack. The FBI is investigating.
Source: http://www.technewsworld.com/story/81507.html?rss=1
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President Signs Tax Extenders Into Law
President Barack Obama on Friday signed into law the Tax Increase Prevention Act of 2014, which retroactively extends more than 50 expired tax provisions through 2014.
Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/FJkcJJ9H8rg/20141222.aspx
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Offset Printing Instructions for EBP Hiring a Quality Auditor Plan Advisory
Center members may reprint and reuse all or portions of the Plan Advisory for intrafirm or client use or otherwise in connection with their practice, as long as no portion is directly offered for sale or profit.
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Saturday, December 27, 2014
Chair of AICPA?s Tax Executive Committee to Testify at Senate Hearing on Tax Relief for Victims of Natural Disasters
The chair of the AICPA's tax executive committee will testify Nov. 18 before a Senate subcommittee on tax relief after natural disasters.
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Comment Letters for the June 16, 2014 PEEC Exposure Draft
The exposure draft�contains important proposals for review and comment by the AICPA?s membership and other interested parties regarding pronouncements for possible adoption by the Professional Ethics Executive Committee (PEEC).
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New Law Creates Tax-Favored Savings Accounts for Disabled Taxpayers
Congress approved the Achieving a Better Life Experience (ABLE) Act of 2014, which will allow disabled individuals to save money to pay for their disability expenses in tax-favored accounts, called ABLE accounts.
Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/rC0_AOhV_Ts/20141217-2.aspx
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Docker CTO Solomon Hykes to Devs: Have It Your Way
Docker has moved from an obscure Linux project to one of the most popular open source technologies in cloud computing. Project developers have witnessed millions of Docker Engine downloads. Hundreds of Docker groups have formed in 40 countries. Many more companies are announcing Docker integration. Even Microsoft will ship Windows 10 with Docker preinstalled.
Source: http://www.technewsworld.com/story/81504.html?rss=1
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Year-End Financial and Tax Planning Strategies to Address ATRA, Net Investment Income Tax, and More
Expert practitioners discuss actionable strategies for year-end financial and tax planning strategies to address the American Taxpayer Relief Act (ATRA) and Net Investment Income Tax (NIIT).
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Minecraft Players Will Get to Shape the Game's Story
Mojang has partnered with Telltale Games to create a brand new Minecraft game that will be narrative-driven. Dubbed "Minecraft: Story Mode," the series will be set in the world of Minecraft, but it will feature an original story that combines new characters with familiar themes and is driven by player choice. It will be a separate standalone product.
Source: http://www.technewsworld.com/story/81505.html?rss=1
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Friday, December 26, 2014
Audit Confirmation Tools to Improve Efficiency of Employee Benefit Plan Audits
According to the Department of Labor and the AICPA Peer Review program, obtaining confirmation responses is one of the key issues found in Employee Benefit Plan audits. While there are tools to confirm a plan's cash balances, investments, liabilities and contingent liabilities, getting responses from plan participants is still challenge.
Clark will discuss how automating these audit confirmation requests improves efficiency for your audit staff and he'll demo the new web-based EBP Confirmation Service from Confirmation.com.
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June-17-2014
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Source: http://www.cpa.com/webinars/audit-confirmation-tools-improve-efficiency-employee-benefit-plan-audits
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AICPA Expresses Concern about GASB Proposed Standards for Post-Employment Benefits
The CPA Advocate: October, 2014.� The AICPA flagged problems in three GASB exposure drafts issued by the Board as part of� its reexamination of financial accounting and reporting for pensions and other post-employment benefits.
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GAQC Alert No. 264
Register for December 3rd Scared Straight: Audit Quality Web Event
Source: http://feedproxy.google.com/~r/AICPA_GovernmentalAuditQuality/~3/fzVmx25L-NM/GAQCAlertNo264.aspx
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Navigating Through Divorce: Top Five Financial Planning and Tax Considerations
Advisers must consider a number of issues when helping a client navigate through a divorce. Emotions are at their peak, but careful thought and planning must take place before the divorce agreement is finalized, to prevent future financial and legal headaches. This item discusses the five top
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/nKQmJtyOTZY/Tax_Clinic_09.aspx
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2010-11 AICPA Accountemps Scholarship Recipients
Roster of the 2010-11 AICPA/Accountemps Student Scholarship recipients
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2014 Series: From Tax Preparer to Financial Planner: The Road Best Traveled - Library
Webcast series on the road best traveled from tax preparer to financial planner.
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Students from the University of Nevada, Las Vegas Emerge Victorious in 2014 AICPA Accounting Competition
Students from the University of Nevada, Las Vegas have earned first place in the 2014 AICPA Accounting Competition
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Government Performance and Accountability Committee (GPAC)
2013-2014�AICPA Government Performance and Accountability Committee (GPAC)�Committee
Source: http://feedproxy.google.com/~r/AICPA_BusinessIndustryGovt/~3/wT7W890U40s/GPAC.aspx
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Tax Planning for Private Foundations
Private nonoperating foundations should employ tax planning techniques to lower the entity's excise tax rate from 2% to 1%. The potential tax savings that would result from proper tax planning would be better used to further the foundation's exempt purpose.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/pgHyDqDsT0M/Tax_Clinic_04.aspx
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Thursday, December 25, 2014
The lifelong learning revolution is on. Are you ready?
AICPA Special News Update on the Future of Learning
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GAQC Alert No. 265
GAQC Membership Compliance Questionnaire - Future of Practice Monitoring - Year-End Yellow Book CPE Opportunities
Source: http://feedproxy.google.com/~r/AICPA_GovernmentalAuditQuality/~3/_SYXjiWHmb4/GAQCAlertNo265.aspx
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AICPA Chair Speaks at NASBA Annual Meeting
The CPA Advocate: November, 2014.� Tommye Barie, CPA, chair of the AICPA for 2014-2015, was a guest speaker at the 2014 NASBA annual meeting.� Her presentation focused on how the AICPA and NASBA successfully work together to advance the interests of the accountancy profession.
Source: http://feedproxy.google.com/~r/AICPA_Advocacy/~3/uCne8pAh_co/AICPA-Chair-2014-NASBA-Speech.aspx
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CPA.com Study Takes Pulse of CPA of the Future
December 4, 2014
Washington, D.C.
Findings Help Provide Road Map for ?Future Readiness? of Profession
Nearly four out of five CPAs in public accounting believe they will play a key role in preparing clients for complex challenges in the coming decade, but recognize they must understand and embrace emerging innovations to do so, according to research commissioned by CPA.com.
The business environment for CPAs and their clients will be characterized by ?unprecedented, massive and highly accelerated change? through 2025, according to the CPA of the Future Study, released today during the Digital CPA Conference. Future CPAs will need to be agile and farsighted, and 80 percent of study participants agree that their role will change substantially over the next decade, with more emphasis on consultative business development, risk management and advisory services.
?When we talk about Digital CPAs, we?re talking about the CPA of the future,? said Erik Asgeirsson, president and CEO of CPA.com. ?Using technology, embracing specialization, advancing their role as trusted advisor ? these are strategies that leading firms are already employing with great success and that the profession as a whole must adopt to thrive in the coming decade.?
The CPA of the Future Study was designed to gauge CPA firms? ?future readiness,? a concept developed by futurist and business advisor Dr. James Canton, CEO of the Institute for Global Futures, which conducted the research for CPA.com. Future readiness means ?the capacity to be aware, predictive, and adaptive of emerging challenges, tech innovations, and trends and changes in business, population and social environment,? according to Dr. Canton.
?The idea is that by increasing future readiness, organizations will become more agile and sustainable.? he said. ?While there is still work to be done by CPAs to meet that goal, it bodes well that the profession is asking the right questions about the changing workforce, global challenges and emerging technologies.?
Among other findings of the study:
- Less is more ? 70 percent of respondents think government regulation is holding back business productivity and growth
- A growing talent gap? Some 80 percent of CPA firms have concerns about recruitment to meet future needs
- The future is now ? An overwhelming majority (90 percent) of CPA firms believe the digital future is rapidly approaching
- Planning for disruption ? Smart machines, the rise of artificial intelligence and mobile connectivity may offer new risks and opportunities
Methodology
The survey for the CPA of the Future Study was conducted from Sept. 15 to Nov. 17, 2014, and included responses from more than 400 representatives of CPA firms in the United States. Additional primary and secondary research was conducted by the Institute for Global Futures. A copy of the full report can be found on CPA.com.
About CPA.com
CPA.com, formerly known as CPA2Biz, empowers CPAs and businesses for the digital age.
The company offers a growing list of digital products and services that help firms succeed in practice management, client advisory services and professional development. We call it ?The power of smart business.?
CPA.com is a subsidiary of the AICPA, the world's largest member organization representing the accounting profession, and operates such leading websites as the AICPA Store, AICPA.org and IFRS.com.
The company has its headquarters in New York City and offices in Silicon Valley, Calif., Dexter, Mich., and Durham, N.C. For more information, visit CPA.com.
About the Institute for Global Futures
The Institute for Global Futures is a San Francisco-based think tank that advises industry and government on emerging trends affecting business, markets and society. See globalfuturist.com for more information.
Press Releases
Source: http://www.cpa.com/press-releases/cpacom-study-takes-pulse-cpa-future
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Audit Standards Board Members' Biographies
The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Source: http://feedproxy.google.com/~r/AICPA_Standards/~3/4T2nFbpvtgU/ASBbiography.aspx
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AICPA - Archived Member Web Events - Other Governmental, Not-for-Profit, and For-Profit Topics
View archived GAQC member only Web events and conference calls on Other Governmental Related Topics.
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State CPA Societies Increase Pressure on IRS to Modify Repair Regulations
The CPA Advocate: November, 2014.� Making the regulations prospective and increasing the de minimis threshold to $2,500 from $500 would provide relief for many small businesses.�
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Asset Management and Investment Companies Revenue Recognition Task Force
The Investment Companies Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.�
Source: http://feedproxy.google.com/~r/AICPA_FinancialReportingCenter/~3/r2mgk6HBtcc/RRTF-InvestmentCo.aspx
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Wednesday, December 24, 2014
Complex Foreign Reporting Rules Make Compliance Difficult for Individual Taxpayers
Certain foreign reporting requirements may not be well-known by individual taxpayers; therefore, these reporting requirements may be overlooked, causing those individuals to bear heavy penalties for noncompliance.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/ClNe5wD3paA/Tax_Clinic_06.aspx
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Congress Passes Tax Extender Legislation
The Senate passed a bill to retroactively extend more than 50 expired tax provisions through 2014, by a vote of 76?16 on Tuesday evening. The extender bill passed the House of Representatives on Dec. 3, and it now goes to President Barack Obama for his signature.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/DCTASM0Rxk4/20141217-1.aspx
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PCPS News & Views (Archived articles - 2014)
This archive page contains past News & Views articles written to highlight the latest professional news and provides related views from PCPS staff and members on best practices.
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Review: YotaPhone 2
This Russian-made mobile has a secondary E-Ink screen on the back. Using the e-paper display for text-based apps (surprisingly, many qualify) yields truly amazing battery life.
The post Review: YotaPhone 2 appeared first on WIRED.
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AICPA Asks for Options to Make E-Signatures Safer for Taxpayers
The CPA Advocate: October, 2014.� Under updated IRS rules for certain electronic signatures on tax returns, either the tax preparer or software vendor must verify the taxpayer?s information with a vendor.� The AICPA has some concerns.
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What Auditors Can Learn from U.S.-Listed Chinese Company Frauds
With investor confidence damaged after a rash of accounting scandals were found at U.S.-listed Chinese companies, U.S. authorities, regulators and key stakeholders are still grappling with how best to solve this problem.
In this session, Brian will discuss several recent Chinese fraud cases, how they happened and what was missed. He will also cover the recent Alibaba IPO and what that could mean as a wave of follow-on IPOs take place.
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partner:
resource_category:
resource_dates:
October-28-2014
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whitepapers image:
iframe_src1:
Source: http://www.cpa.com/webinars/what-auditors-can-learn-us-listed-chinese-company-frauds
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Audit Data Standards Group Exposure Drafts
Housed here are the exposure drafts released by the Emerging Assurance Technologies Task Force of the AICPA Assurance Services Executive Committee.
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State CPA Policymakers Meet in Chicago to Discuss New Model Attest Definition, CPA Firm Mobility
The CPA Advocate: October, 2014.� Representatives from the AICPA, state CPA societies, state boards of accountancy, and NASBA discussed updated UAA language last month in Chicago at a workshop sponsored by the AICPA.
Source: http://feedproxy.google.com/~r/AICPA_Advocacy/~3/MoQJULIeWrk/UAA-Workshop.aspx
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BMW's Self-Parking Tech Relieves Drivers From Circling the Lot
BMW Group this week previewed the automated parking technology it will showcase at next month's International CES in Las Vegas. The Remote Valet Parking Assistant features 36-degree collision avoidance with secure position and environment recognition. It can be controlled via a smartwatch. The technology will be demonstrated at the trade show in BMW's electric i3.
Source: http://www.technewsworld.com/story/81493.html?rss=1
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