December 2018 - Journal of Accountancy

Employers that offer this benefit to qualified employees can receive a credit worth up to 25% of the cost.

Incorporating the right components into a post-merger integration plan and establishing a strong, homogeneous culture can increase the chances of success.

CPA Exam questions must adhere to Blueprint topics and skill levels while avoiding words and ideas that could distract or confuse the reader. Test developers aim to assess important CPA knowledge and skills — and only that.

Rejected early drafts demonstrate some important considerations in test development.

Even the smallest firms can benefit from having interns. Try these strategies for recruiting on campus and providing interns with a compelling experience.

A recently issued international code of ethics for professional accountants emphasizes compliance with fundamental principles, independence, and application of the conceptual framework to address threats to compliance.

Here are several key characteristics CPAs need to know about limited liability companies and how they compare with other entities.

Download or print this quick guide for use during tax season.