A Q&A addresses student loans, saving for college, and making plans in a changing environment.
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...
July 2021 - Journal of Accountancy
PRACTICE MANAGEMENT
Find value in letting clients go
CPAs explain their approach to evaluating and parting ways with some clients.
FINANCIAL REPORTING & AUDITING
Vacation and sick pay accruals resulting from the pandemic
Travel restrictions led to a buildup of compensated absences and a corresponding liability that has implications for financial reporting, auditing, and management.
HUMAN RESOURCES
Finding the best talent using remote interviews
Social distancing and other pandemic precautions don’t have to slow down your search for talent. One organization offers tips for conducting effective remote job interviews.
PERSONAL FINANCIAL PLANNING
Medicare’s tricky rules on HSAs after age 65
Individuals working past age 65 who want to continue contributing to a health savings account need to carefully follow Medicare’s enrollment rules to avoid significant penalties.
TAX
Certified professional employer organizations: The first four years
Learn about the important role some CPAs play in the success of the IRS’s certified professional employer organizations program.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
TECHNOLOGY Q&A
TECH TOOLS
THE LAST WORD
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
