CAPITOL Instructions

The Collection of Articles, Policy, Initiatives, and Tools (CAPITOL) houses key state legislative and regulatory research, analysis, and best practices materials (i.e., talking points, papers, studies, case studies, comment letters, testimony, written statements on issues, issue briefs, legislative tracking summaries, and legislative histories).  It is intended to be a resource for state CPA societies and other state policymaking partners of the AICPA.  When using these materials, please check the information for timeliness and accuracy.  If using a non-AICPA document, please, when appropriate, seek permission from the authoring organization.

If you have additional materials you would like to submit, or have questions regarding CAPITOL, please contact Daniel Bond at dbond@aicpa.org.

CAPITOL Instructions: 

• Resources are described by "Topic," "Title," "Author," "Date Published," and "Date Uploaded."
• Resources are sorted alphabetically by "Topic."
• Resources are available for download by clicking on the "Title."
• The number of resources listed on each page is adjusted by going to the bottom left of the page and clicking on the drop down menu "Show results per page" (10, 25, 50, or 100 results per page).

CAPITOL List of Topics:

1. AICPA
2. Audit Firm Rotation
3. Audit Quality
4. Ban on Government Contracts
5. Board Consolidation (Independence)
6. Certified Public Accountants (CPA) 
7. CPA State Societies
8. Certified Financial Planners
9. Combined Reporting
10. Credential
11. Debt Settlement
12. Dodd–Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank)
13. Employee Benefit Plans
14. Exam
15. Financial Literacy
16. Financial Reporting
17. Firm Names
18. Firm Ownership
19. Fraud
20. GASB Pension Proposal
21. Going Concern - Auditing Standards
22. Mutual Recognition Agreements (MRA)
23. National Conference of State Legislatures (NCSL)
24. Peer Review
25. Privacy
26. Sales Tax on Services
27. Sarbanes-Oxley Act of 2002 (SOX)
28. Standards
29. State Boards
30. State Tax Tribunals
31. Substantial Equivalency
32. Tax Policy
33. Tax Preparer Regulation
34. Taxes
35. Taxpayer
36. The Accountants' Coalition (TAC)
37. Tort Reform (Privity)
38. Uniform Accountancy Act (UAA)/CPA Licensing
39. Unauthorized Practice of Law
40. Whistleblower

Links:

AICPA State Regulatory and Legislative Affairs  
AICPA State Regulatory and Legislative Affairs Team Contact  
CAPITOL