Regulatory Alerts (All)

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Podcast: AAFCPAs’ 2017 Regulatory Update

Podcast: AAFCPAs’ 2017 Regulatory Update

Understanding the New Nonprofit Financial Statement Presentation Standards; and the Impact of Revenue Recognition on Nonprofits Listen to Podcasts Understanding the New Nonprofit Financial Statement Presentation Standards Click here to listen to podcast or use the above media player. The Impact of Revenue Recognition on Nonprofits Click here to listen to podcast or use the […]

OMB Further Extends the Effective Date for the Procurement Standards of the Uniform Guidance

OMB Further Extends the Effective Date for the Procurement Standards of the Uniform Guidance

AAFCPAs would like to make clients aware that on May 17, 2017, the U.S. Office of Management and Budget (OMB) issued a correcting amendment extending the effective/applicability date of the procurement standards under the Uniform Guidance (UG). The procurement standards were one of the areas of significant change under the UG, and nonprofits receiving federal […]

FBAR Filing Now Due April 15, Automatic Relief Available

FBAR Filing Now Due April 15, Automatic Relief Available

AAFCPAs would like to remind all taxpayers with an annual FBAR filing requirement to be sure to report their foreign assets by the quickly approaching April 18 filing deadline.  We would also like to share that automatic relief is available.  The IRS and US Treasury recently announced that the Financial Crimes Enforcement Network (FinCEN) will now […]

Massachusetts DOR Announces Late-File Penalty Relief for Corporate Taxpayers

Massachusetts DOR Announces Late-File Penalty Relief for Corporate Taxpayers

AAFCPAs would like to make clients aware that the Massachusetts Department of Revenue announced relief for corporate taxpayers affected by the change in federal tax return due dates. The IRS changed the due date for filing calendar year C corporation returns from March 15 to April 15, effective for 2016 tax filings. The Massachusetts legislature […]

States Not Adopting Federal Due Date Change for C Corporations

States Not Adopting Federal Due Date Change for C Corporations

Please be aware, the IRS changed the due date for filing calendar year C corporation returns from 3/15 to 4/15 (or the 15th day of the fourth month following the close of the corporation’s fiscal year).  Although most states have adjusted their statutes or administrative rulings to accommodate the Federal change, there are three states […]

2017 Standard Mileage Rates

2017 Standard Mileage Rates

The IRS has issued the 2017 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Beginning on January 1, 2017, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 53.5 cents per mile for […]

Tax Return Due Dates & Filing Extensions Changed

Tax Return Due Dates & Filing Extensions Changed

In a 2015 highway funding bill, Congress & the IRS announced changes to due dates for partnership and corporate tax returns, as well as FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), and several other IRS information returns.  These changes will affect your 2016 tax filings. AAFCPAs has provided the following summary […]

Federal Judge Issues Injunction Blocking DOL Overtime Pay Mandate

Federal Judge Issues Injunction Blocking DOL Overtime Pay Mandate

POSTED ON NOVEMBER 23, 2016 BY AAFCPAS As you may be aware, a federal district court judge issued a preliminary injunction blocking the U.S. Department of Labor’s new overtime pay mandate.  Employers are not required to comply with, or implement, the requirements of the Overtime Rule that was slated to go into effect on December […]

Biggest Improvement of Financial Reporting Guidance in Two Decades for Not-for-Profit Entities

Biggest Improvement of Financial Reporting Guidance in Two Decades for Not-for-Profit Entities

On August 18, 2016, the FASB issued a final ASU 2016-14, Not-for-Profit Entities (Topic 958), Presentation of Financial Statements of Not-for-Profit Entities, to improve financial reporting guidance for not-for-profit entities (NFPs).  The existing financial reporting guidance was established in 1993 when the FASB issued the Statement of Financial Accounting Standards (AFAS) No. 117, Financial Statements […]