Be wary when a state sends a nexus questionnaire.
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...
September 2022 - Journal of Accountancy
FRAUD
Using Benford’s Law to reveal journal entry irregularities
Benford’s Law can help uncover indicators of fraud — and anomalies that arise from legitimate business practices.
PERSONAL FINANCIAL PLANNING
Help clients make 3 critical shifts in retirement
Retirees need to learn to look differently at spending, taxes, and powers of attorney.
PROFESSIONAL ISSUES
What everyone can do to strengthen the next generation of CPAs
Firms, faculty, and CPAs all play crucial roles in promoting the profession to young people. Here are ways you can bolster the pipeline.
COLUMNS
TAX MATTERS
TECHNOLOGY Q&A
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
