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Certified Public Accountants & Business Consultants

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MS 170802 AICPA Q3v02

Schmidt & Schmidt, Ltd.



American Institute of CPAs

The American Institute of Certified Public Accountants, founded in 1887, is the world’s largest association representing the accounting profession, with nearly 377,000 members in 128 countries. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.


Serving the Members of Our Profession for Over 125 Years...

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This CPA Client Tax Letter (ISSN 1066-1867) is provided by Schmidt & Schmidt to its clients through an arrangement with the AICPA, which holds the copyright to the CPA Client Tax Letter and reserves all rights. The Tax Letter carries no official authority, and its contents should not be acted upon without professional advice. Permission is required for any further redistribution or reuse of this content. Please direct any such inquiries to copyright@aicpa.org.