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HUMAN RESOURCES
William Cooper, CPA, and Angela Parziale, CPA

Customizing talent development

Walter & Shuffain PC, a fast-growing firm in Boston, has fashioned a leadership development program to prepare its most promising people to advance.

FRAUD
Round numbers

Round numbers: A fingerprint of fraud

This article explains how CPAs can find round numbers in large data sets and when those numbers should raise concerns about possible fraud.

TAX
Self-employment taxes

IRS pursuing self-employment taxes from LLC members

IRS court victories asserting that LLC members should pay self-employment taxes on distributive shares of LLC income should give practitioners pause before claiming this income is exempt from those taxes.

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.