A greater emphasis on testing evaluation and analysis skills beginning in 2017 is designed to keep the Uniform CPA Examination aligned with the skills newly licensed CPAs need in a changing business environment.
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...
May 2016 - Journal of Accountancy
PROFESSIONAL DEVELOPMENT
CPA credential delivers high value
A new analysis shows the earnings premium that accountants who pass the CPA exam receive at small, medium, and large companies.
NOT-FOR-PROFITS
Business practices that not-for-profits can’t afford to overlook
A strong foundation and structure can help not-for-profits reach their full potential. Appropriate business practices can help these organizations develop the governance, strategy, and fundraising prowess they need to survive and thrive.
TAX
New product or different presentation?
Courts and the IRS differ over a key qualification for the domestic production activities deduction.
MANAGEMENT ACCOUNTING
Third-party risk: How to trust your partners
Risk managers are increasingly focusing on third-party risks, hoping to control new threats to performance and reputation. But trust still factors heavily.
TECHNOLOGY
Expanding your app-titude
Plug in to your car and driving performance via Automatic … Other OBD port devices and apps
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
Testing
March 14, 2025
