Economic and professional trends are among the factors leading would-be retirees to new roles. Here’s how to ease the transition.
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...
March 2016 - Journal of Accountancy
CAREER DEVELOPMENT
Retirement: Avoid the pitfalls and plan for the possibilities
Strategies can help CPAs succeed in closing out their careers.
PROFESSIONAL DEVELOPMENT
Controller to CFO: Not a straight, simple path
For career-minded controllers, taking what might seem to be a logical next step in job progression is not as easy as it looks. Controllers hoping to become a CFO need operational experience, communication skills.
EDUCATION
Transitioning into academia: A new pathway for practitioners
Practitioners who are interested in teaching accounting now have an easier pathway to academia: flexible doctoral programs that enable them to earn doctorates while working and earning a salary.
EDUCATION
My pathway from practitioner to professor
A professor shares her story of moving from practice to academia and sheds light on the challenges and rewards of this career path.
FINANCIAL REPORTING
The bilingual CPA
More situations arise that call for CPAs to be fluent in IFRS and U.S. GAAP.
TAX
Form 1023-EZ: First-year results are in
A year after introducing a streamlined application process for tax-exempt organizations, the IRS reports on customer satisfaction and what worked and what didn’t.
TECHNOLOGY
Expanding your app-titude
This month: Sleep Machine provides sound options for slumber improvements … Sleep better on the road with Jet Lag Rooster
COLUMNS
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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