Advertisement
Cover Image for May 2018
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.

SPONSORED REPORT

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.