Employers that offer this benefit to qualified employees can receive a credit worth up to 25% of the cost.
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...
December 2018 - Journal of Accountancy
PRACTICE MANAGEMENT
After the merger: Creating a culture of success
Incorporating the right components into a post-merger integration plan and establishing a strong, homogeneous culture can increase the chances of success.
PROFESSIONAL DEVELOPMENT
Getting it right: Crafting the CPA Exam
CPA Exam questions must adhere to Blueprint topics and skill levels while avoiding words and ideas that could distract or confuse the reader. Test developers aim to assess important CPA knowledge and skills — and only that.
PROFESSIONAL DEVELOPMENT
Questions that didn’t make the cut
Rejected early drafts demonstrate some important considerations in test development.
PRACTICE MANAGEMENT
Powerful internship programs for smaller firms
Even the smallest firms can benefit from having interns. Try these strategies for recruiting on campus and providing interns with a compelling experience.
ETHICS
A new take on ethics and independence
A recently issued international code of ethics for professional accountants emphasizes compliance with fundamental principles, independence, and application of the conceptual framework to address threats to compliance.
TAX
The pros and cons of LLCs
Here are several key characteristics CPAs need to know about limited liability companies and how they compare with other entities.
TAX
Business tax quick guide — tax year 2018
Download or print this quick guide for use during tax season.
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PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
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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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