Another Choice


The article “ How to Tame Health Care Costs ” ( JofA , Aug.03, page 83) failed to mention an important alternative to cost reduction.

Establishing a health care funding plan and using proceeds to offset future expenses is a viable option as well.

Daniel A. Bills, CPA
Director of Finance
Sacramento Suburban Water District
Sacramento, California


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.