Accounting


  For single-click access to further coverage of the news stories listed here, visit the Journal of Accountancy Web site at www.aicpa.org/pubs/jofa/joahome.htm .

For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

The AICPA staff issued Technical Information Service (TIS) 9110.15, a practice aid on auditor “certification” of the cost reports that health care organizations sometimes must submit as a condition of participation in Medicaid, Medicare and other third-party reimbursement programs ( www.aicpa.org/download/members/ ). Practitioners are encouraged to implement the guidance as soon as possible.

SPONSORED REPORT

Keeping client information safe in an age of scams and security threats

A look at the Dirty Dozen tax scams and ways to protect taxpayer information.

TAX PRACTICE CORNER

More R&D tax help

"Can I use the R&D credit?" PATH Act enhancements make the credit more attractive to a wider range of taxpayers.

QUIZ

Learn to choose between ‘who’ and ‘whom’

Writers can stumble over who and whom (or whoever and whomever). If you write for business, this quiz can help make your copy above reproach.