Client advisory services is the fastest-growing service area in the profession, and some firms have begun to differentiate themselves by providing not only financial services but also strategic business insights.
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...
November 2022 - Journal of Accountancy
FRAUD
Elder financial abuse: A true cautionary tale
CPAs providing services to elderly individuals play a role in protecting their clients from financial exploitation.
PROFESSIONAL ISSUES
Benefits of public sector accounting careers
Accounting professionals who want to contribute to society and social justice could consider jobs in government, which can also offer career and personal benefits.
TAX
Amortizing R&E expenditures under the TCJA
The change this year from immediate expensing under Sec. 174 sends ripples through affected taxpayers’ returns and may affect financial reporting.
ADVERTISING SUPPLEMENT
Ask the Expert: The rise of contactless tax services
John Sapp is the chief revenue officer at Drake Software, one of the largest professional tax software companies in the nation. As a certified public accountant since 1987, he has considerable experience in public and private accounting for the technology industry.
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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March 14, 2025
