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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...

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Microsoft Excel

Excel: The power of mapping

CPAs often have to produce recurring reports, such as quarterly balance sheets, from datasets, such as trial balances. The process can be tedious and prone to error, but an Excel technique called mapping can show the way to better results. Learn more in this Technology Workshop.

Excel at hyphen removal

J. Carlton Collins outlines two ways to remove hyphens from Social Security numbers in Excel.

Transfer an Excel formula from one worksheet to another

Q. I know how to link data from a cell in one worksheet to another worksheet, but how can I transfer a formula? A. To transfer data, enter them in sheet 1, go to sheet 2 and the cell in which you want the linked number to appear and enter

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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

June 4, 2025

Auditing Standards Board releases consultation paper on its forward strategy

May 21, 2025

Testing

May 21, 2025

Private Company Council issues annual report for the first time

March 14, 2025

PCAOB offers reporting guidance on a number of fronts