‘Reliance’ regs., other guidance cover many questions about the TCJA’s 20% deduction for noncorporate entities.
States sue over SALT deduction cap
New $10,000 limit is attacked on constitutional and state sovereignty grounds.
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.
Tips for understanding critical audit matters
New information will be required for certain filers in 2019.
Microsoft Excel: How to insert an image into a cell
How to insert an image into an Excel cell.
Job growth pushes Americans’ financial well-being to record high
Inflation was the only negative indicator to worsen in the AICPA’s index.
Kristen Rampe, CPA
Creating a personal vision and taking responsibility for skills development can help professionals prepare themselves to be leaders, says Kristen Rampe, CPA.
Shore up your data breach detection skills
This infographic shows how data breaches can be a serious problem for CPAs.
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.
Remote meetings: Google hits grand ‘jam’ with innovative whiteboard
The Jamboard, a 55-inch digital whiteboard on wheels with 4K ultrahigh-definition display, can sync to other Jamboards throughout the world, allowing remote attendees to interact in a more meaningful way.
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.
Former shareholders liable for tax on constructively fraudulent transfer
The Ninth Circuit overrules the Tax Court a second time in a transferee liability case.
Qualified joint ventures for spouses
A married couple can avoid the partnership filing requirements for a business they co-own by electing to be treated as a qualified joint venture.
Internet privacy: Do this to download your Facebook data
You can download much of your Facebook data, or a portion of those data.
Many tax-exempt organizations no longer need to list donor information
Change does not apply to 501(c)(3)organizations.
Audit profession leaders make unified commitment to quality
The statement touches on AI, analytics, and blockchain.
FASB changes insurance accounting
A new standard creates targeted changes for long-duration contracts.
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 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.
Taxpayers denied insolvency exclusion of COD income
Cash held by a couple’s son as their nominee tipped their balance sheet to positive, the Tax Court holds.
Features
FROM THIS MONTH'S ISSUE
4 ways solo practitioners can stand out
Five years ago, a grieving Angel Zhen started his own CPA firm with no clients and no revenue. Today, he has 300 clients, $600,000 in revenue and 12 weeks of annual vacation. In this JofA article, he shares how he set up his firm and how you could do the same.
