Tim Christen, CPA, CGMA, the AICPA’s 103rd chairman, has a passion for developing people and shaping the profession’s future through change.
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A Better Way to Gauge Profitability
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 2015 - Journal of Accountancy
TECHNOLOGY WORKSHOP
How to debug Excel spreadsheets
Small errors in a complex spreadsheet can cause huge problems. Learn how to find and fix those mistakes.
PRACTICE MANAGEMENT
Maximize proceeds in accounting firm sales
Misconceptions about how to price and structure the sale of a practice can cost CPAs much of their equity. CPAs have many options to sell on their terms.
FRAUD
Highlights of fraud research
This review of recent fraud research covers such topics as auditor skepticism toward earnings reports, the effect of lawsuits on audit quality, the influence of incentives on whistleblowing, and more.
TAX
Startup costs: Book vs. tax treatment
CPAs should understand how to handle startup and organization costs and, especially, how they are treated differently for book and tax purposes.
TAX
Converting from C to S corp. may be costlier than you think
Gift or estate valuation of interests may be significantly higher, incurring more tax.
TECHNOLOGY
Expanding your app-titude
Keep track of your staff with Simple In/Out … Build a Strikingly website; track traffic with the app
COLUMN
LETTER TO THE EDITOR
PROFESSIONAL LIABILITY SPOTLIGHT
CHECKLIST
FROM CGMA MAGAZINE
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
INSIDE AICPA
THE LAST WORD
NEWS
News Digest
SPONSORED REPORT
Be prepared for tax season early
Our expert tax report highlights the important issues that tax preparers and their clients need to address for the 2024 tax year. Stay informed and proactive with guidance on critical tax considerations before year-end.
From The Tax Adviser
May 21, 2025
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March 14, 2025
