CPAs piloting their own accounting practices share their challenges, successes, and lessons learned.
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...
August 2024 - Journal of Accountancy
FIRM PRACTICE MANAGEMENT
Small firms find success with advisory services
Young and midcareer CPAs are embracing fresh approaches and modern technology to build flourishing CAS practices.
AUDITING
6 ways to improve the peer review experience
A survey of seasoned peer reviewers identifies ways reviewers and the firms being reviewed can change for the better.
NOT-FOR-PROFITS
What not-for-profits need to know about UBIT
CPAs can help not-for-profits understand what revenue is subject to the unrelated business income tax (UBIT) and navigate the rules surrounding the tax.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
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
