Detail Toward Increased Accountability   Oleh:  Luecke, Randall W. ; Shortill, Kevin J. ; Meeting, David T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 188 no. 4 (1999), page 49-58. Topik: ACCOUNTABILITY; accountability Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel At a time when the public is pressuring charitable and other tax - exempt organizations to disclose details of their operations, the IRS issued new rules to increase the extent to which they must distribute such information. Affected entities include charitable, educational, scientific, literary and medical organizations, public radio and television stations, trade and professional associations, sports leagues, social welfare organizations, social clubs, cemeteries and fraternal beneficiary societies. It is important that CPA s who work for not - for - profit organizations, as well as those in public practice, be aware of the disclosure requirements, the policies and procedures that an entity should put in place to respond to them and the penalties for noncompliance. The rules apply to entities described in sections 501 (c) and 501 (d) of the Internal Revenue Code and exempt from taxation under section 501 (a). They expand the disclosure requirements for these exempt organizations - except for private foundations - and put an increased burden on them to make the documents available to the general public. Effective June 8, 1999, the regulations also bring conformity to the information organizations must provide. Regulatory authorities expect this to make exempt organizations more accountable for their operations and more forthcoming in their disclosures. The flowchart in exhibit 1 summarizes the decisions an exempt organization should make to assure compliance with the new IRS regulations. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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