A practice analysis will bring a heightened focus on technology and data analytics while also considering which topics are most important to the role of a newly licensed CPA.
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...
November 2019 - Journal of Accountancy
FINANCIAL REPORTING
CECL isn’t just for banks anymore
Revised financial instruments standards that impact all industries and apply to a broad range of financial assets have begun to take effect. The effective date for SEC filers is years beginning after Dec. 15, 2019.
TECHNOLOGY
New laws bring much tougher data protections
Businesses with customers in California or the European Union must shore up their data collection practices or face significant fines.
PERSONAL FINANCIAL PLANNING
Planning for Medicare taxes, premiums, and surcharges
Don’t neglect these basic health care considerations in clients’ retirement planning.
TAX
Responsible person rules in the wake of Wayfair
As states impose sales tax collection obligations on more companies, individual taxpayers face a greater risk of personal liability if their organization fails to comply.
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
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