This article explains the what, why, and how for firms that may benefit from using SBA 7(a) loans in CPA firm purchases and sales.
October 2018 - Journal of Accountancy
AUDITING
Critical audit matters coming into focus
As public company auditors prepare to deliver new information in auditors’ reports, firms need to develop consistent processes for determining what should be disclosed.
EMPLOYEE BENEFITS
Benchmarking the features of a 401(k) plan
CPAs who need to evaluate new or existing retirement plans can use these questions to analyze and determine best practices for plan sponsors.
ACCOUNTING EDUCATION
Road map to applying for a doctorate in accounting
Applying for doctoral programs in accounting can be a daunting task. This article explains how to navigate the process.
TAX
Tax reform law deals pro gamblers a losing hand
The Tax Cuts and Jobs Act shut down net losses on a Schedule C from wagering as a trade or business. Find out how the stakes have changed.
TECHNOLOGY
Cutting down on schedule headaches
A monthly look at apps and websites that can make the CPA’s job and life better.
ADVERTISING SUPPLEMENT
Ask the expert: Technology
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
INSIDE AICPA
THE LAST WORD
NEWS
News Digest
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.
From The Tax Adviser
September 30, 2025
Current developments in taxation of individuals: Part 1
August 30, 2025
2025 tax software survey
July 31, 2025
