Auditing


The AICPA accounting and review services committee releases an interpretation of AR section 100, “Compilation and Review of Financial Statements” (see Official Releases, JofA , Aug.03, page 104), of the AICPA Professional Standards. The interpretation, “Applicability of Statements on Standards for Accounting and Review Services When an Accountant Engaged to Perform a Business Valuation Derives Information From an Entity’s Tax Return,” is available at www.aicpa.org/members/div/auditstd/interp_ar_9100_23.htm .

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Solving the lease accounting challenge

The challenges of the new lease accounting standard have been pervasive to say the least. In this free, independently-written report, you'll learn effective adoption strategies as well as resources for easing the transition to the new standard.

FEATURE

Tackling TCJA changes this tax season

Return preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns.