Bill Pirolli, CPA/CFF/PFS, CGMA, is emphasizing the importance of recruiting skilled people to the profession as he embarks on his year as chair of the AICPA board.
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...
June 2021 - Journal of Accountancy
ETHICS
NOCLAR proposals aim to help CPAs find the right balance
Proposals by the AICPA Professional Ethics Executive Committee and the AICPA Auditing Standards Board are designed to guide CPAs when they identify or suspect a client’s or employer’s noncompliance with laws or regulations.
TAX
A practical guide to economic nexus
New sales tax nexus standards are creating a larger compliance footprint for U.S. companies and, potentially, foreign entities selling into the U.S. State and local taxing authorities have new tools for identifying and enforcing companies’ exposures for sales and use tax.
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Ask the expert: Practice management
Joining Canopy in 2019, Davis Bell has held critical leadership roles in strategy, operations, and finance. He specializes in creating and managing new products and businesses from scratch to scale.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
TAX PRACTICE CORNER
INSIDE AICPA
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
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March 14, 2025
