The AICPA Code of Professional Conduct requires CPA firms to identify all their financial statement attest client affiliates.
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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...
August 2022 - Journal of Accountancy
FRAUD
Fraud is suspected: Now what?
Follow these do’s and don’ts for auditors when potential wrongdoing surfaces.
PROFESSIONAL DEVELOPMENT
Making the partnership decision
Ask yourself — and your firm’s leaders — these essential questions.
TAX
2022 tax software survey: Shares of respondents and product and company information
Bonus: The percentages for all products, including a breakdown of their usage among firms ranked by ranges of numbers of preparers, in the 2022 tax software survey.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
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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