Learn how authorities tracked down an IRS impersonation scam that allegedly stole “hundreds of millions of dollars” by phone.
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...
September 2018 - Journal of Accountancy
FRAUD
How to avoid becoming a scam victim
Criminals prey on fear and ignorance to pull off fraudulent schemes.
RISK MANAGEMENT
Checking risk oversight can inform audits
A strong or weak commitment to addressing risks may be an indicator of management’s focus on financial reporting risks.
HUMAN RESOURCES
Women’s initiatives: A step-by-step plan
The AICPA Women’s Initiatives Executive Committee’s three-year pilot program helped firms discover the most effective methods for empowering women in the workplace.
TAX
2018 tax software survey
Our annual survey breaks down how CPA tax preparers rate their tax preparation software’s performance during the challenge of the last tax season. This year, we also look ahead to the sweeping changes in tax law.
ADVERTISING SUPPLEMENT
Ask the expert: Month-end close
Mike Whitmire, co-founder and CEO of FloQast, discusses best practices for the month-end close.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
INSIDE AICPA
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
