Corporations and Shareholders Advocacy
This section contains comments and recommendations by the AICPA on legislative, regulatory and administrative matters concerning corporations and shareholders.
The Corporations and Shareholders Technical Resource Panel continues to monitor these advocacy issues.
News and Developments
Below are recent advocacy efforts in this area:
- AICPA Proposes Possible Changes to Adjusted Applicable Federal Rates (AFRs) Computation Method, August 13, 2013.
Key Advocacy Issues
Corporate Tax Reform
The House Ways and Means Committee released its small business tax reform options in March of 2013 and the AICPA submitted a letter and written statement in May of 2013.
The Senate Finance Committee released its Business Entities Tax Reform Ideas that would affect not only corporations but individual taxpayers and pass-through entities.
Comprehensive List of Advocacy Issues
AICPA comments on many issues regarding corporations and their shareholders, both legislative and regulatory. Available are all the current comments, as well as prior year comments.
