While pandemic relief measures for individual taxpayers are no surprise, they require still-novel calculations and considerations, with a few new wrinkles in some familiar items.
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...
January 2022 - Journal of Accountancy
TAX
Filing season quick guide — tax year 2021
Download and print our annual quick guide, a tax season reference, highlighting dollar thresholds, tax tables, standard amounts, credits, and deductions.
FIRM PRACTICE MANAGEMENT
When and how to raise fees at your firm
Several factors come into play when adjusting rates in order to run a profitable and healthy business.
AUDITING
A refreshed focus on risk assessment
Audit firms may have to change some processes in response to a new standard and pandemic-fueled changes to the environment.
FIRM PRACTICE MANAGEMENT
What’s your type? Identify your culture and hire the right people
Does your firm prioritize relationships, procedures, or competitiveness? The answer can determine whom you should hire.
PROFESSIONAL DEVELOPMENT
Résumé and job interview tips for CPAs
Looking for a new job? Proper preparation makes a big difference in how you present yourself to potential employers.
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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March 14, 2025
