Family influence, personal drive, and a commitment to excellence distinguish AICPA Chair Carla McCall’s professional accomplishments and her vision to empower future generations of accountants.
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...
June 2024 - Journal of Accountancy
TAX
Municipal bonds: Planning for the TCJA sunset
Clients who invest in municipal bonds may require new strategies because of tax changes that lie ahead in 2026.
PRACTICE MANAGEMENT
Why sustainability information matters to CPAs
As demand for ESG data grows, so does the opportunity for accountants to help businesses meet reporting requirements.
AUDITING
How auditors can apply a forensic-like approach to fraud
Professionals with forensic and fraud expertise share techniques auditors can use when completing AU-C Section 240 requirements.
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
