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The Institute’s vice-president for small firm interests describes AICPA programs for small firms and their small business clients.
by James C. Metzler
Small businesses—the fastest-growing sector of the U.S. economy—rely on their CPAs for business advice, making them a core practice area for many practitioners. In recognition of this important relationship, the AICPA provides specialized resources, advocacy and other services aimed at keeping this connection solid.”
THE PCPS FIRM PRACTICE CENTER
This dynamic, new online resource provided by the Private Companies Practice Section (PCPS) offers free tools and information to help AICPA members strengthen their practices and better serve their clients. By clicking on the Resources tab on the center’s home page (www.aicpa.org/pcps), members can find sections for closely held companies, not-for-profit entities and many other practice areas. The closely held companies section, for example, contains articles on how to find fraud in private companies or improve the value of boards of directors. The tax section provides news and informative articles on topics such as changes in the tax laws. Other sections address practice management, staffing, succession planning, keeping up with standards and technology and other issues important to firms serving small businesses. The center also contains a wide variety of premium content on subjects ranging from leadership to setting goals for firm partners. To introduce these special resources to practitioners who are not PCPS members, content on the site is available free to all AICPA members until May 15, 2006.
CRITICAL ADVOCACY EFFORTS
The Institute acts as an advocate for small firms and their clients, monitoring and responding to the many new and proposed standards and regulations in standard-setter boardrooms, in Washington, D.C., and wherever new regulations are being drafted.
Standards overload and complexity, for example, have long been burdens for smaller practitioners, and the current debate centers on whether accounting and disclosure requirements for public companies are appropriate for private companies. In 2004 the AICPA established the Private Company Financial Reporting Task Force to research
مقاله Taking Care of Small Business