2018 - Page 11 of 18 - Journal of Accountancy

Poorly written documents can reflect poorly on the individual as well as your organization. If you share my concerns, here are corrective measures you might consider.

June 1, 2018

How board members can perform oversight of cybersecurity risks

A new CAQ tool addresses the topic.

June 1, 2018

‘Address’ the risk of being your client’s mailbox

Permitting a client to use a CPA firm’s address exposes the firm to potential problems.

June 1, 2018

How audit committees can evaluate lease accounting implementation

The standard starts to take effect next year.

June 1, 2018

Accounting firms: The next generation

The article provides a glimpse into a future dominated by fast access to big data and driven by intelligent technology applications deployed by a new breed of CPA practices.

June 1, 2018

Child tax credit now higher, more widely available

Middle-income taxpayers are more likely to have a greater benefit than before.

June 1, 2018

IRA distribution to pay spousal support is taxable

The Tax Court holds that writing checks from funds distributed is not a transfer of an account interest incident to divorce.

June 1, 2018

Tax overhaul may fuel life settlement industry

A doubled estate/gift tax exemption makes policies less necessary, while more favorable basis rules decrease gain on their sale.

June 1, 2018

Erik Anspach, CPA, CGMA

Erik Anspach, CPA, CGMA, the CFO for Bison Engineering Inc., says managing finance and IT requires up-to-date knowledge of the latest technology while understanding that he doesn’t possess the expertise to fix all the problems himself.

June 1, 2018

AICPA issues nonauthoritative guidance for payroll audits

The TQAs discuss engagement and representation letters.

June 1, 2018

Retaining stellar tax professionals

Retain an all-star staff by providing employees exceptional on-the-job experiences.

June 1, 2018

Ask the expert: Technology

Jennifer Warawa, EVP of Partners, Accountants and Alliances at Sage, discusses the changing role of the accountant.

June 1, 2018

New IFRS conceptual framework revises foundational reporting concepts

Information about performance and position is prioritized.

June 1, 2018

Captive insurance: Avoiding the risks

Survive IRS scrutiny of this potentially valuable arrangement.

FROM THIS MONTH'S ISSUE

Making the right choice when no one is watching

The true test of one’s character is the decision made when no one is looking over your shoulder. Learn how CPAs can uphold ethical standards and take actions that help limit liability risk.