This article provides guidance on avoiding hazards that can derail the sale of a CPA firm and jeopardize the financial future of the firm and its owners.
Breaking News
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...
July 2016 - Journal of Accountancy
PROFESSIONAL DEVELOPMENT & AUDITING
Nurturing the human element
Through a global career progression framework and real-time feedback, PwC is attempting to develop and retain talent in the hopes of continuing to improve audit quality.
NOT-FOR-PROFITS
Getting creative in fundraising
Not-for-profits have been turning to new ways of fundraising in an environment of intense competition for donors’ dollars. Here’s how not-for-profits are using events, partnerships, and web tools to raise revenue.
TECHNOLOGY
How CPAs can make the most of their tech resources
New technologies provide opportunity, but growing threats pose increased risk. What can CPAs do? Our accounting technology experts offer their advice in the second part of the JofA’s annual round table.
TAX & PERSONAL FINANCIAL PLANNING
When clients should open or convert to a Roth IRA
These versatile accounts belong in every adviser’s retirement strategy toolkit.
TECHNOLOGY
Expanding your app-titude
Wappwolf adds automation to the cloud equation … See the digital signals around you with Architecture of Radio
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
CHECKLIST
FROM CGMA MAGAZINE
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
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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