Category: AICPA News

The first proposed regulations under Sec. 139E set out the requirements for excluding Indian tribal general welfare benefits from income.

The IRS issued proposed regulations providing guidance on the corporate alternative minimum tax (AMT) and a notice that waives the penalty for failure to pay estimated tax with respect to the corporate AMT for 2024.

The CPA Competency-Based Experience Pathway offers an additional option for CPA candidates. Comments on the proposal are being accepted through Dec. 6.

QC 1000 establishes a risk-based system that aligns with AICPA quality management standards, both of which take effect in late 2025.

Leaders at private and newly public companies are optimistic about growth opportunities, although many view the pivotal role that artificial intelligence plays to be a double-edged sword.

Treasury and the IRS issued a notice on saver’s match contributions to be paid by Treasury under provisions of SECURE 2.0.

Research reveals how a comprehensive plan related to the relationship between data and artificial intelligence can pay dividends.

Finance decision-makers in a quarterly survey say they have concerns on several fronts. As a result, business and industry executives have lower revenue and profit projections.

As mandatory regulations related to reporting on and assurance of sustainability data begin to take hold, now is the time for CPAs in a variety of roles to position themselves to take advantage.

The IRS said that crowdfunding distributions may be included in the gross income of the person receiving them, depending on the facts and circumstances of the distributions.