AICPA - American Institute of Certified Public Accountants
06/09/2026 | Press release | Distributed by Public on 06/10/2026 14:34
AICPA Submits Comments on Rev. Proc. 2015-13, Changes in Methods of Accounting
The AICPA recommends that Treasury and the IRS adopt "issue under consideration" standard to expand the taxpayer's opportunity to correct any erroneous methods of accounting while still under examination. It is also recommended that IRS issue procedures for an examining agent to provide written notification that an issue is no longer an "issue under consideration" during an exam in addition to replacing the complicated window period rules.
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