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According to the AICPA recommendations, tax policy should adhere to the neutrality principle. This implies that the influence of tax regulations on taxpayer choice should be minimized.
What is AICPA?
The American Institute of Certified Public Accountants has more than 428,000 members worldwide. (AICPA) is the main professional association for CPAs in the United States. The American Association of Public Accountants (AAPA), which was founded in 1887, is the body that establishes moral guidelines and American auditing standards. Furthermore, it creates and evaluates the Uniform CPA Examination. New York City, Washington, DC, Durham, NC, and Ewing, NJ all house offices for the AICPA. The American Association of Public Accountants (AAPA), which gave rise to both the AICPA and its predecessors, was established in 1887. Over the years, the Association's name has undergone various modifications, including Institute of Public Accountants (1916), American Institute of Accountants (1917), and American Society of Public Accountants (current) (1921),
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