Accounting & Auditing
Other State Tax Forms
Tax, Accounting and Regulatory Bulletin
TABLE OF CONTENTS
SPRING - '96
Securities Litigation Reform (Conference Report on H.R.1058)
Telecommunications Laws Overhaul (Telecommunications Competition and Deregulation Act)
Pension Audit Reform (S.1490)
Supreme Court Case on Aiding and Abetting
State Legislation Non-Tax
Waiver of CPA Examination for "Grandfathered" Public Accountants
Proposal to Disclose Professional Examination Questions
Revision of Professional Governance and Discipline Processes
Registered Accountants
Professional Fee Increase
Conformity of Definition of the Practice of Public Accountancy
Statute of Limitations
150-Hour Education Requirement
Sales Tax on Services
Investment Advisors
Tax Matters
Fundamental Tax Reform: Society Creates Task Force and Holds Forums
LLC Issues
IRS Issues Ruling on New York LLPs
Single-Owner LLC Tax Issues
Other LLC Issues - Limited Partners and LLC Members Liable for Sales Tax
New York State Budget and Tax Legislation
1996/1997 Budget Negotiations
Fiscal Year 1995-96 Budget Bill Tax Provisions
NY Passes Miscellaneous Tax Laws in 1995
New York Estate Tax Reform
NY State and City Administrative Matters
Residency and Domicile
New York Department of Taxation and Finance Revises Guidance on Nonresident Allocations
State Tax Appeals Tribunal Procedural Rules
NYS Department of Taxation and Finance Explores Regulatory Reform
New York Requires Notification of New Hires
Ethics and Professional Regulation
Society Adopts Ethics Interpretation on Performing Educational Services
Non-CPA Ownership
SRO - Movements to Increase Self-Regulation
Use of "& Co." by Sole Practitioners
Form of Practice Issues
Changes in CPA Exam Application Procedures
Society's Ethics Committee Acts on Substandard Work; Enforcement Remains Key to Prevention
Failure to Pay Child Support Leads to Suspension of CPA License
Contingent Fees and Commissions Update
Board of Regents Approves New Discipline Reform
Procedures of the International Qualifications Appraisal Board (IQAB)
Accountancy Practice Issues
Victory for Accountants on a Compilation Engagement
New York CPAs Celebrate 100 Year Anniversary
State Comptroller Reviews Audits of Public Schools in New York
Appendix II
Appendix III
