All parties in a CPA firm purchase or sale need to follow rules to protect clients’ confidential information and records.
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.
COLUMNS
CHECKLIST
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
THE LAST WORD
NEWS
News Digest
Features
FROM THIS MONTH'S ISSUE
Building a better CPA firm: Stepping up service offerings
A key step in business model modernization is determining how to implement services that satisfy clients and employees.