Finds Ethics Rulings' Language Disturbing

I was appalled when I read the new ethics rulings no. 107 and no. 108 (JofA, May98, page 117). The inclusion of the word "cohabitant" in the rulings suggests that the AICPA approves of immoral behavior. If this is true, it will damage the reputation of the CPA profession.

Grover L. Porter, CPA, Ph.D.
Professor of Accounting
University of Alabama
Huntsville, Alabama


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Tips for first-year auditors

For a new auditor, the first busy season can be an exciting time and a fantastic opportunity for professional growth. Here are suggestions for new auditors and those who nurture their development.