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July 2018 - Journal of Accountancy
- Magazine
- July 2018


The board’s role in promoting an ethical culture
A board of directors can promote ethical behavior throughout an organization by prioritizing corporate culture, watching for red flags, and setting clear expectations.

What’s your fraud IQ?
CPAs often collect, view, and store sensitive personal information about their clients and other individuals. How well do you know best practices for protecting personal data? Test your knowledge in this month’s Fraud IQ quiz.

EBP audits: Don’t let your guard down
A healthy dose of paranoia and specialized expertise can help practitioners overcome challenges in employee benefit plan audits.

The CPA’s role in forming benefit corporations
Public benefit corporations aim to create value for all stakeholders. Finance professionals can help in the creation and management of these increasingly common enterprises.
Patagonia: A case study in managing a mission
Patagonia’s commitment to specificity now provides a backbone for some of the company’s boldest decisions.

Merging accounting with ‘big data’ science
Part 2 of the JofA technology roundtable explores the skills needed to meet clients’ demand for insights on expanding amounts of business information.

Analyzing the new personal casualty loss tax rules
Targeted relief is undercut by new statutory limitations included in the Tax Cuts and Jobs Act.
Ask the expert: Practice management
For the past 30 years, Chandra Bhansali’s passion has been to find innovative ways for accountants to benefit from emerging technologies.
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Preparing clients for new provisions next tax season
As the 2025 filing season approaches, H.R. 1 introduces significant tax reforms that CPAs must be prepared to navigate. These legislative changes represent some of the most comprehensive tax updates in recent years, affecting both individual and corporate taxpayers. This report provides in-depth analysis and guidance on H.R. 1.