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American Institute of Certified Public Accountants (AICPA) Historical Collection
 

Association Sections, Divisions, Boards, Teams

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  • Spring Meeting of Council, May 17-19, 2015, Washington, DC, Volume 1 by American Institute of Certified Public Accountants. Council

    Spring Meeting of Council, May 17-19, 2015, Washington, DC, Volume 1

    American Institute of Certified Public Accountants. Council

  • Auditing Standards Board (ASB) Teleconference Meeting Highlights November 23, 2015 by Auditing Standards Board

    Auditing Standards Board (ASB) Teleconference Meeting Highlights November 23, 2015

    Auditing Standards Board

  • Fall Meeting of Council, October 19 - 21, 2014, Volume 1, The Westin Copley Place, 10 Huntington Avenue Boston, MA 02116 by American Institute of Certified Public Accountants (AICPA)

    Fall Meeting of Council, October 19 - 21, 2014, Volume 1, The Westin Copley Place, 10 Huntington Avenue Boston, MA 02116

    American Institute of Certified Public Accountants (AICPA)

  • Fall Meeting of Council, October 19 - 21, 2014, Volume 2, The Westin Copley Place, 10 Huntington Avenue Boston, MA 02116 by American Institute of Certified Public Accountants (AICPA)

    Fall Meeting of Council, October 19 - 21, 2014, Volume 2, The Westin Copley Place, 10 Huntington Avenue Boston, MA 02116

    American Institute of Certified Public Accountants (AICPA)

  • Fall Meeting of Council, October 19 - 21, 2014, Volume 2 with Index, The Westin Copley Place, 10 Huntington Avenue Boston, MA 02116 by American Institute of Certified Public Accountants (AICPA)

    Fall Meeting of Council, October 19 - 21, 2014, Volume 2 with Index, The Westin Copley Place, 10 Huntington Avenue Boston, MA 02116

    American Institute of Certified Public Accountants (AICPA)

  • Spring Meeting of Council, May 18-20, 2014, Volume 1, Fairmont Scottsdale Princess, Scottsdale, Arizona by American Institute of Certified Public Accountants (AICPA)

    Spring Meeting of Council, May 18-20, 2014, Volume 1, Fairmont Scottsdale Princess, Scottsdale, Arizona

    American Institute of Certified Public Accountants (AICPA)

  • Spring Meeting of Council, May 18-20, 2014, Volume 2, Fairmont Scottsdale Princess, Scottsdale, Arizona by American Institute of Certified Public Accountants (AICPA)

    Spring Meeting of Council, May 18-20, 2014, Volume 2, Fairmont Scottsdale Princess, Scottsdale, Arizona

    American Institute of Certified Public Accountants (AICPA)

  • Spring Meeting of Council, May 18-20, 2014, Volume 2 with Index, Fairmont Scottsdale Princess, Scottsdale, Arizona by American Institute of Certified Public Accountants (AICPA)

    Spring Meeting of Council, May 18-20, 2014, Volume 2 with Index, Fairmont Scottsdale Princess, Scottsdale, Arizona

    American Institute of Certified Public Accountants (AICPA)

  • Uniform Accountancy Act by American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy

    Uniform Accountancy Act

    American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy

  • Auditing Standards Board (ASB), January 7-9, 2014, Meeting Agenda, San Diego, CA by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), January 7-9, 2014, Meeting Agenda, San Diego, CA

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB), July 22-24, 2014, Meeting Agenda, Montreal, Quebec by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), July 22-24, 2014, Meeting Agenda, Montreal, Quebec

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB), May 13-15, 2014, Meeting Agenda, Las Vegas, NV by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), May 13-15, 2014, Meeting Agenda, Las Vegas, NV

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB) meeting, January 7-9, 2014, San Diego, CA; Highlights (ASB) meeting, January 7-9, 2014 by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB) meeting, January 7-9, 2014, San Diego, CA; Highlights (ASB) meeting, January 7-9, 2014

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB) meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (ASB) meeting, July 22- 24, 2014 by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB) meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (ASB) meeting, July 22- 24, 2014

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB) meeting, May 13-15, 2014, Las Vegas, NV; Highlights (ASB) meeting, May 13-15, 2014 by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB) meeting, May 13-15, 2014, Las Vegas, NV; Highlights (ASB) meeting, May 13-15, 2014

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB) meeting, October 21-23, 2014, New York, NY; Highlights (ASB) meeting, October 21-23, 2014 by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB) meeting, October 21-23, 2014, New York, NY; Highlights (ASB) meeting, October 21-23, 2014

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB), October 21-23, 2014, Meeting Agenda, New York, NY by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), October 21-23, 2014, Meeting Agenda, New York, NY

    American Institute of Certified Public Accountants. Auditing Standards Board

  • PCPS CPA Firm 2013 Top Issues Diagnostic Report by American Institute of Accountants. Private Companies Practice Section

    PCPS CPA Firm 2013 Top Issues Diagnostic Report

    American Institute of Accountants. Private Companies Practice Section

  • Fall Meeting of Council of the American Institute of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 1 by American Institute of Certified Public Accountants (AICPA)

    Fall Meeting of Council of the American Institute of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 1

    American Institute of Certified Public Accountants (AICPA)

  • Fall Meeting of Council of the American Institute of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 2 by American Institute of Certified Public Accountants (AICPA)

    Fall Meeting of Council of the American Institute of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 2

    American Institute of Certified Public Accountants (AICPA)

  • Spring Meeting of Council, Volume 1, May 19 - 21, 2013, JW Marriott Hotel, 1331 Pennsylvania Avenue, NW, Washington, D.C. by American Institute of Certified Public Accountants (AICPA)

    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)

  • Spring Meeting of Council, Volume 2, May 19 - 21, 2013, JW Marriott Hotel, 1331 Pennsylvania Avenue, NW, Washington, D.C. by American Institute of Certified Public Accountants (AICPA)

    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)

  • Auditing Standards Board (ASB), January 8-10, 2013, Meeting Agenda, Palm Springs, CA by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), January 8-10, 2013, Meeting Agenda, Palm Springs, CA

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB), July 30 - August 1, 2013, Meeting Agenda, Chicago, IL by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), July 30 - August 1, 2013, Meeting Agenda, Chicago, IL

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB), May 7-9, 2013, Meeting Agenda, Boston, MA by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), May 7-9, 2013, Meeting Agenda, Boston, MA

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB) meeting, January 8-10, 2013, Palm Springs, CA; Highlights (ASB) meeting, January 8-10, 2013 by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB) meeting, January 8-10, 2013, Palm Springs, CA; Highlights (ASB) meeting, January 8-10, 2013

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB) meeting, July 30-August 1, 2013, Chicago, IL; Highlights (ASB) meeting, July 30-August 1, 2013 by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB) meeting, July 30-August 1, 2013, Chicago, IL; Highlights (ASB) meeting, July 30-August 1, 2013

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB) meeting, May 7-9, 2013, Boston, MA; Highlights (ASB) meeting, May 7-9, 2013 by American Institute of Certified Public Accountants. Auditing Standards Board

    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

  • Auditing Standards Board (ASB) meeting, October 15-17, 2013, Scottsdale, AZ; Highlights (ASB) meeting, October 15-17, 2013 by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB) meeting, October 15-17, 2013, Scottsdale, AZ; Highlights (ASB) meeting, October 15-17, 2013

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Auditing Standards Board (ASB), October 15-17, 2013, Meeting Agenda, Scottsdale, AZ by American Institute of Certified Public Accountants. Auditing Standards Board

    Auditing Standards Board (ASB), October 15-17, 2013, Meeting Agenda, Scottsdale, AZ

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Internal Control — Integrated Framework: Executive Summary, May 2013 by Committee of Sponsoring Organizations of the Treadway Commission

    Internal Control — Integrated Framework: Executive Summary, May 2013

    Committee of Sponsoring Organizations of the Treadway Commission

  • Internal Control — Integrated Framework Framework and Appendices, May 2013 by Committee of Sponsoring Organizations of the Treadway Commission

    Internal Control — Integrated Framework Framework and Appendices, May 2013

    Committee of Sponsoring Organizations of the Treadway Commission

  • Internal Control — Integrated Framework: Illustrative Tools for Assessing Effectiveness of a System of Internal Control by Committee of Sponsoring Organizations of the Treadway Commission

    Internal Control — Integrated Framework: Illustrative Tools for Assessing Effectiveness of a System of Internal Control

    Committee of Sponsoring Organizations of the Treadway Commission

  • Internal Control — Integrated Framework Internal Control over External Financial Reporting: A Compendium of Approaches and Examples, May 2013 by Committee of Sponsoring Organizations of the Treadway Commission

    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

  • 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. by Mary M. Foelster and American Institute of Certified Public Accountants. Governmental Audit Quality Center Executive Committee

    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 and American Institute of Certified Public Accountants. Governmental Audit Quality Center Executive Committee

  • 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]. by Karen Kerber and American Institute of Certified Public Accountants. PCPS Technical Issues Committee

    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 and American Institute of Certified Public Accountants. PCPS Technical Issues Committee

  • 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] by Karen Kerber and American Institute of Certified Public Accountants. PCPS Technical Issues Committee

    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 and American Institute of Certified Public Accountants. PCPS Technical Issues Committee

  • 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. by Barry C. Melancon

    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

  • 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). by Barry C. Melancon

    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

  • 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). by Richard Paul and American Institute of Certified Public Accountants. Financial Reporting Executive Committee

    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 and American Institute of Certified Public Accountants. Financial Reporting Executive Committee

  • 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). by Richard Paul and American Institute of Certified Public Accountants. Financial Reporting Executive Committee

    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 and American Institute of Certified Public Accountants. Financial Reporting Executive Committee

  • Letter from Jeffrey A. Porter, CPA, Chair, AICPA Tax Exective Committee, to Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related to the Conversion of Partnerships to Disregarded Entities. by Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

    Letter from Jeffrey A. Porter, CPA, Chair, AICPA Tax Exective Committee, to Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related to the Conversion of Partnerships to Disregarded Entities.

    Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

  • 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. by Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

    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 and American Institute of Certified Public Accountants. Tax Executive Committee

  • 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. by Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

    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 and American Institute of Certified Public Accountants. Tax Executive Committee

  • 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. by Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

    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 and American Institute of Certified Public Accountants. Tax Executive Committee

  • 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. by Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

    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 and American Institute of Certified Public Accountants. Tax Executive Committee

  • 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. by Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

    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 and American Institute of Certified Public Accountants. Tax Executive Committee

  • 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. by Jeffrey A. Porter and American Institute of Certified Public Accountants. Tax Executive Committee

    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 and American Institute of Certified Public Accountants. Tax Executive Committee

 

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