June 2014 - Journal of Accountancy

The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct and save basic and advanced searches. The platform includes features such as pop-ups for defined terms, the ability to create and name bookmarks, and create and save notes, as well as hyperlinking to content in the code and to external nonauthoritative material issued by staff of the Ethics Division.

When is the best time to perform due diligence in the accounting firm merger process? What should each side look for? How should the parties respond to unexpected findings? Find out in the 12th and final installment of the series “CPA Firm Succession: Solidifying the Future.”

CPAs need the ability to ask the right questions and gather crucial information from conversations. Are your interviewing skills up to par? Find out in our Fraud IQ quiz.

Employers are required to withhold payroll taxes from employees’ wages for the government’s account. This article examines what can happen when a responsible person fails to pay over these amounts.

The push continues for internal auditors to focus on strategic risks, but regulatory compliance duties are standing in the way, a new survey shows.

The authors distill research published in tax and accounting journals of interest to busy practitioners. This article focuses on academic research in ethics.

AICPA members who register for the CGMA designation after Jan. 1, 2015, will be required to take an assessment of management accounting skills and competencies.

CPAs should be cognizant of the professional liability risks that may exist when working with aging clients.