A top 200 firm’s plan for transitioning to next-generation leaders offers best practices for other firms to keep in mind when anticipating partner retirements.
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...
October 2021 - Journal of Accountancy
AUDITING
5 top-of-mind issues for auditors as focus on quality continues
Practitioners are focusing on new standards, processes, and requirements heading into the fourth quarter of an unusual year.
AUDITING
Making critical audit matters more readable
Practitioners can take simple steps to make sure information newly included in auditors’ reports is understandable to investors.
PROFESSIONAL DEVELOPMENT
Finding purpose in your career as a CPA
Members of the profession offer tips for shifting from a professionally driven career to one of purpose to reinvigorate your love of accounting.
ADVERTISING SUPPLEMENT
Ask the expert: Surcharging
Dustin Hall is the director of CPACharge — an Austin, Texas-based company that specializes in payment processing solutions for accounting professionals.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
TECHNOLOGY Q&A
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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