Retirement planning isn’t just about the money. CPA financial planners can help clients prepare in nonfinancial ways as well.
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...
February 2024 - Journal of Accountancy
AUDITING
What AI can do for auditors
Firm leaders explain why they are using artificial intelligence to transform audits and how they are handling barriers to AI adoption.
TAX
How tax practice standards affect CPAs
Recently revised AICPA standards and other tax practice rules may apply to CPAs in unexpected circumstances.
FRAUD
A refresher on fraud and the responsibility for its detection
Reviewing the accountant’s responsibilities for fraud when
performing an assurance engagement.
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
Testing
March 14, 2025
