AICPA Chair Anoop Natwar Mehta will focus on diversity, trust, and growing the pipeline.
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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...
June 2022 - Journal of Accountancy
PRACTICE MANAGEMENT
Is it time to rethink your firm’s physical footprint?
The rise of remote work is an opportunity to
evaluate where work gets done.
PROFESSIONAL ISSUES
5 ways accounting firms can better support LGBTQ+ employees
Creating a real sense of belonging for LGBTQ+ employees benefits individuals, clients, firms, and the profession.
FINANCIAL REPORTING
Goodwill triggering event alternative provides relief to some companies
Learn how FASB’s goodwill accounting alternative for evaluating triggering events can make financial reporting easier for private companies and not-for-profit entities beyond the pandemic.
ETHICS
Code of conduct changes address NOCLAR, unpaid fees, loans, assisting clients with standards
Learn more about what these changes entail.
TAX
Tax advice for clients who day-trade stocks
Communicate the benefits of the mark-to-market election.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
TECHNOLOGY Q&A
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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