The U.S. Supreme Court’s decision last year in South Dakota v. Wayfair prompted many states to enact new sales tax legislation or promulgate new regulations based on economic nexus. Find out how to help your clients comply.
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...
August 2019 - Journal of Accountancy
PROFESSIONAL DEVELOPMENT
In case you missed it: AICPA ENGAGE
Auditing accounting estimates, protecting your data, and advising grieving clients were just a few of the many topics addressed at AICPA ENGAGE 2019.
TECHNOLOGY
What I’ve learned building a blockchain business
Jagruti Solanki, CPA, CGMA, an assurance partner within the technology and blockchain group at Aprio LLP, reveals what she has learned leading the blockchain services group at the firm.
FINANCIAL REPORTING
Lessee accounting for governments: An in-depth look
These practical illustrations give state and local governments insight into the new requirements of GASB Statement No. 87.
AUDITING
Eliminating biases that jeopardize audit quality
Recognizing and overcoming cognitive biases can help practitioners deliver higher quality in their engagements.
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CHECKLIST
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
TECH TOOLS
INSIDE AICPA
THE LAST WORD
NEWS DIGEST
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
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March 14, 2025
