To allow CPAs a wider range of professional mobility and opportunity the Uniform Accountancy Act (UAA) introduced “substantial equivalency” to ensure that all CPAs are licensed and regulated equally ...

In a new Draft Guidance entitled, Benefit-Risk Factors to Consider When Determining Substantial Equivalence in Premarket Notifications [510(k)] with Different Technological Characteristics ...

8 or more, and (ii) complex contracts that fail to meet the substantial equivalence test. Under Notice 2024-44, Section 871(m), withholding on dividend equivalents applies only to delta-one ...