This article explores the issues arising from changes in the way we communicate, and how these can affect CPAs as they try to spot and stop fraud.
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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...
August 2018 - Journal of Accountancy
PRACTICE MANAGEMENT
Building a state-of-the-art M&A target
A firm can enrich its value to prospective suitors by investing in a top-notch IT infrastructure and exhibiting a willingness to embrace new technologies.
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FIRE-d up for early retirement
Learn how CPAs can help members of the FIRE movement: a group of financially savvy consumers whose goal is to retire in their 40s, 50s — or even younger.
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Compliance with risk assessment standards is a prerequisite for a high-quality audit. Following these tips can help practitioners avoid common mistakes.
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PROFESSIONAL DEVELOPMENT
Insights on key trends in an evolving profession
Financial planning, recruiting talent, audit innovation, and process automation were among the many issues addressed at the AICPA ENGAGE 2018 conference. Learn what the experts had to say.
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Ask the expert: Education
The KPMG Master of Accounting with Data and Analytics Program is an innovative program from KPMG that combines learning + funding + doing to develop accountants in the data age.
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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.
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