Practitioners should address tax provision changes and practice management issues.
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...
January 2024 - Journal of Accountancy
TAX
Filing season quick guide — tax year 2023
Download and print our annual quick guide, a tax season reference, highlighting dollar thresholds, tax tables, standard amounts, credits, and deductions.
AUDITING
Using technology to boost audit quality
With tools such as artificial intelligence, auditors can implement new processes that enhance effectiveness and efficiency.
PERSONAL FINANCIAL PLANNING
Talking through post-retirement housing options
CPA financial planners can play key roles in helping clients decide where to live during their retirement years.
PERSONAL FINANCIAL PLANNING
Helping clients recover from midlife divorce
The key is navigating the emotional side of starting anew financially.
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
