Practice Management & Professional Standards

Topics

August 31, 2026

A risk framework for AI use in tax administration and preparation

A former IRS commissioner assesses risks and proposes control practices for use of artificial intelligence by taxing authorities and practitioners.

August 31, 2026

Tax ethics and risk management: Common questions and answers, Part 1

A range of common concerns discussed in an AICPA Tax Section ethics webcast are summarized, with links to further articles and materials.

August 31, 2026

2026 tax software survey

CPAs rate their return preparation software’s performance during this year’s tax season.

August 31, 2026

What today’s clients expect from their CPA and how firms are responding

Bob Nolan, CPA, principal tax analyst, Drake Software, discusses how client expectations have changed and what CPA firms can do to prepare for the future.

July 31, 2026

Taxpayers’ rights and the IRM: Part 1

Acquaintance with relevant Internal Revenue Manual provisions can aid practitioners in protecting clients’ rights in tax controversies.

July 31, 2026

Refund dead ends: Statute-of-limitation considerations

Practitioners must observe and protect time limits for requesting a refund, administrative appeals, and
litigation.

July 31, 2026

How leading tax firms actually make advisory work

Jorge Olavarrieta. vice president and general manager, ProTax Group, Intuit, discusses how leading tax firms actually make advisory work.

June 30, 2026

Rethinking burnout boundaries and client fit

Members of the AICPA Tax Practice Management Committee share their strategies for addressing staff stress and burnout, including finding the courage to disengage from problem clients.

April 30, 2026

Tax ethical standards in data protection and reliance on tools

Case studies illustrate provisions for safeguarding client data and outline professional responsibilities under the AICPA Statements on Standards for Tax Services.

April 30, 2026

Unlocking efficiency and reducing risk: How automation and AI are transforming tax reporting and withholding functions

Taxing authorities’ use of these new tools and capabilities requires corresponding adoption by tax professionals.

April 13, 2026

Uncredentialed tax preparer errors included fictitious deductions, review shows

A report from the Center for Taxpayer Rights comes as Congress considers giving the IRS more oversight of the industry.

March 31, 2026

Inside the pressure cooker: Taking care of yourself and your team during tax season

Tax season’s challenges can be overcome with leaders’ empathy and respect for team members.

February 28, 2026

Just as for other businesses, tax considerations come to the fore when CPA practices combine. This article delves into some of the possible entity deal structures for CPA firm mergers and acquisitions and the potential tax issues they present.

February 28, 2026

Return preparer reliance on third-party tax advice

Advisers must be competent, reliable, and free from conflicts of interest for signing preparers to use their advice on a return or claim for refund.

February 9, 2026

IRS broadens Tax Pro Account for accounting firms and others

The update allows firms that serve larger numbers of taxpayers to manage centralized authorization file access, view client information, and streamline authorizations online.

January 31, 2026

Representing taxpayers with IRS identity protection and theft victim assistance

Tax-related identity theft remains widespread and a potentially serious problem for victims, for whom authorized representatives can provide vital help.

January 28, 2026

New law, IRS workforce cuts raise red flags for tax season, reports say

Separate reports from two federal oversight bodies warn that the IRS may struggle to maintain service levels between now and April 15, possibly causing delays in tax refunds and in getting answers by phone.

December 31, 2025

Managing tax practices in response to new legislation

Firms can follow these guidelines to position themselves as the trusted advisers clients need to navigate the many tax law changes in H.R. 1.

December 5, 2025

Government withdraws defense of retirement fiduciary rule

The Justice Department dropped its appeal in a case challenging a Biden-era regulation, leaving financial advisers free from new fiduciary duties for now.

November 30, 2025

Practitioner engagement letters: Strategies for increasing compliance

A well-drafted engagement letter provides essential protection and important benefits to CPAs in tax practice and in other engagements and to their clients.