The AICPA’s 102nd chair, Tommye E. Barie, CPA, will focus on helping the profession deepen its relevance and rigor while extending its reach.
EXECUTIVE SUMMARY Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced” version of the DuPont model remedies the original model’s failure to cleanly separate the effects of operating and financing...
November 2014 - Journal of Accountancy
- Magazine
- November 2014
Pricing issues for midsize and large firm sales
Partners in midsize to large firms face many challenges and complexities when negotiating a sale of their ownership interest.
Succession challenges for U.S. CPA firms to tackle
U.S. public accounting firms must tackle five challenges in their succession planning to fill the gaps left by Baby Boomer partners who have begun to retire, according to results from a Global Accounting Alliance survey.
Second act: Consulting
Learn how to successfully make a late-career transition to consulting, from CPAs who have done it.
Not-for-profits delve into risk management
Six factors are critical for organizations in implementing and maintaining ERM.
Motivation and preparation can pave the path to CFO
CPAs in business and industry face intense competition to land a coveted CFO job. Learn how to best prepare yourself for the role.
Making manager: The key to accelerating a career in public accounting
Being promoted to manager is a key development in a young public accountant’s career. Here’s what CPAs need to learn to land that promotion.
Form 990: Late filing penalty abatement
Several types of relief may be available to not-for-profit organizations that incur penalties for violating complex filing requirements.
Expanding your app-titude
A monthly look at mobile apps that can make the CPA’s job and life better. This month: If this, then that (IFTTT): Create “recipes” for success…Consolidate your cloud storage with cloudGOO
Balance, teamwork part of vision for future
A team-oriented work culture and work/life balance are keys to keeping young CPAs engaged in the profession, says Jennifer Highsmith, a senior audit associate in Florida who became the AICPA’s 400,000th member.
A major milestone in accounting history
Infographic highlights facts and figures behind the AICPA’s 400,000 members.
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