Bridge to an updated automation guide.

• Jurisdiction: United States
• Date: 01 October 1997
• Author: Maida, Joseph C.

In May 1991, the AICPA Tax Division published the practice guide, Automation of the Tax Practice of the '90s. The rapid rise in the importance of computer technology in a tax practice, driven by ever-changing technology, made the guide a useful tool for practitioners to identify and understand the overall automation issues as they related to a tax practice.

The same rapid rate of change in technology that created the need for such a guide has now conspired to change the technological arena in which a tax practice operates. While most of the concepts are just as relevant now as they were then, the way those concepts translate into practice has changed dramatically. Nowhere is this more evident than in hardware recommendations. In 1991, an 80386-based machine with 4MB of RAM (the minimum recommended in the guide for new users) was state of the art; six years later, the only way to get a machine with those specifications is to buy one on the used computer market.

Because of these changes, the Tax Division's Tax Technology Committee has undertaken to update the "Automation Guide," taking into account the changes in technology since the original guide was written. The committee is also considering how to develop a resource that will be dynamically updated for significant changes that are certain to develop over the next few years.

Many of the drafters of the original guide recognized that, by interacting with colleagues and discussing their experiences, they gained immediate insights into implementing new technology. This participatory process had its drawbacks; it was hampered by the practical limit on the number of participants, the difficulty in scheduling a time when all participants could meet and the differences in time zones when...