For single-click access to further coverage of the news stories listed here, visit the Journal of Accountancy Web site at .

For news from the AICPA and state societies, visit , 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 ( ). Practitioners are encouraged to implement the guidance as soon as possible.


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.