Calling member feedback “really important,” Mark Koziel aims to build community within the AICPA and CIMA membership bodies.
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...
March 2025 - Journal of Accountancy
TAX
Transfer pricing: Not just for the tax department
Financial reporting needs to be given greater attention as the stakes of transfer pricing disputes rise.
PEOPLE, LEADERSHIP & ADVANCEMENT
Are you too busy to lead?
Leadership coaches and firm leaders share insights about how to get off the busy-ness treadmill and make time for high-level responsibilities.
AUDIT & ASSURANCE
Lessons learned from the first year of SAS 145
Implementing SAS 145, the new audit standard, has changed one firm’s documentation and brought about efficiencies.
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
