Meet Kimberly Ellison-Taylor, CPA, CGMA, the new chairman of the AICPA board of directors.
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...
November 2016 - Journal of Accountancy
AUDITING
11 tips for success with single audits
As a new regulation takes effect for single audits, practitioners need to plan carefully, and test and document skillfully as they perform this specialized work for clients.
PROFESSIONAL ETHICS
Maintaining independence with nonattest services
Clients must meet responsibilities, and safeguards can be put in place to prevent impairments to independence. Education is important for clients and CPAs, and proper documentation is a must.
MANAGEMENT ACCOUNTING
Boost the bottom line with accounts payable best practices
These tips can help reduce risk and the amount spent on accounts payable functions.
PROFESSIONAL DEVELOPMENT
Exploring mentorship: A graceful exit
At one midsize Illinois firm, staff members who want to leave the firm receive mentoring assistance as they pursue their career’s next chapter.
TAX
Captive insurance for the middle market
Know the tax and other requirements for this option to manage risk.
TAX
U.S. exporters leaving tax dollars on the table
Forming interest charge domestic international sales corporations can save U.S. exporters a great deal of taxes, but many qualifying taxpayers don’t know about them.
TECHNOLOGY
Expanding your app-titude
This month: CamFind offers early look at object recognition … For fun, try My Garden Answers or Vivino
COLUMNS
CHECKLIST
FROM CGMA MAGAZINE
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
THE LAST WORD
NEWS
PROFESSIONAL ISSUES
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
