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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...

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CAREER DEVELOPMENT
Kimberly Hardy, CPA/CFF

From ‘wallflower’ to confident leader

Kimberly Hardy, CPA/CFF, designed a mentoring program at Matthews, Cutrer & Lindsay and provides tips for helping firm veterans teach newcomers.

PROFESSIONAL DEVELOPMENT
5 key issues that merit CPAs’ attention

5 key issues that merit CPAs’ attention

Presenters at the inaugural AICPA ENGAGE conference discussed some of the most important issues in the accounting profession, in areas including technology and client management.

MANAGEMENT ACCOUNTING
Building a more effective board

Building a more effective board

Corporate boards’ scope of responsibilities continues to broaden, and directors’ confidence that they have what it takes to tackle the challenges is lagging.

TAX
2017 tax software survey: Individual product survey responses

2017 tax software survey

Take a look at how CPA preparers rated their software’s performance and support, their likes and dislikes, and whether they would recommend their product to someone starting a tax practice.

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.