Employee Benefits
As some public company ESOPs grow older and share acquisition loans come due, plan sponsors need to take steps to make sure the ESOPs continue to meet participant and company needs.
Financial Reporting
With 53 utilities expected to incur almost $33 billion in nuclear decommissioning expenses in the next 30 years, new rules on accounting for the retirement of long-lived assets—if FASB adopts them—could have a profound effect on the electric utility industry.
Fraud
Since employee fraud is big business, some accountants are finding it useful to be able to spot workers who hide behind a veil of lies to commit fraud. In this article, the authors describe how to conduct interviews designed to ferret out dishonest employees.
Business Valuation / Practice Development
Business valuation is a hot service niche for CPAs in both public practice and business and industry. As a high-growth, high-profile activity, it requires stringent quality control. Following the 11 tips in this article can help CPAs ensure sound controls and determine precise values.
Tax
Signing a joint tax return can be a nightmare if one spouse omits income or claims fraudulent deductions. Three kinds of relief from the obligation to pay some or all of these taxes are now available to innocent spouses.
Business Valuation / Practice Development
Find out whether you’ve got what it takes to pursue a career in business valuation—and learn how to get the training to do it.