An appreciation for regulation


After reading the item about an attempted tax-free rollover to a Roth IRA (“Tax Matters: Roth Restructure ‘Too Good to Be True,’ ” Oct. 2011, page 68), I am more understanding of the constant barrage of income tax and ethical regulations. I am hopeful that the CPA who dreamed up the scheme has been fittingly punished. I also will state the obvious: Honesty and integrity cannot be legislated.

James A. Johnson, CPA
Florence, Ala.


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.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.