An altered landscape awaits CPA preparers and their clients.
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...
January 2019 - Journal of Accountancy
TAX
Filing season quick guide — tax year 2018
Download our annual quick guide, a tax season reference highlighting dollar thresholds, tax tables, standard amounts, credits, and deductions.
TECHNOLOGY
12 common technology mistakes you should avoid
A typical technology review can uncover dozens of technological shortcomings at your organization. This article describes 12 common shortcomings and offers advice for avoiding them.
CAREER DEVELOPMENT
Smashing the barriers to employee engagement
Among accounting firms, staff retention is a top area of concern. This article looks at actions firms can take to inspire and engage their teams.
CAREER DEVELOPMENT
Considering consulting? Ask these questions first
Many CPAs are drawn to consulting, often as a bridge to retirement or a short-term gig. Learn what you need to know before starting consulting work.
CAREER DEVELOPMENT
From controller to consultant
Jian Xiao, CPA, CGMA, started consulting because she needed more flexibility after her son was born 10 years ago.
HUMAN RESOURCES
Challenges continue for African-American accountants
Recently launched affinity programs have improved mentoring opportunities, but African-Americans feel left out of informal social networks and challenged in navigating corporate politics, a new survey shows.
TAX
Relief for small business tax accounting methods
The cash method and other favorable rules are now more widely available with Tax Cuts and Jobs Act changes.
COLUMNS
CHECKLIST
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
TECH TOOLS
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
