August 2019

TAX

Sales tax compliance post-Wayfair

The U.S. Supreme Court’s decision last year in South Dakota v. Wayfair prompted many states to enact new sales tax legislation or promulgate new regulations based on economic nexus. Find out how to help your clients comply.

PROFESSIONAL DEVELOPMENT

In case you missed it: AICPA ENGAGE

Auditing accounting estimates, protecting your data, and advising grieving clients were just a few of the many topics addressed at AICPA ENGAGE 2019.

TECHNOLOGY

What I’ve learned building a blockchain business

Jagruti Solanki, CPA, CGMA, an assurance partner within the technology and blockchain group at Aprio LLP, reveals what she has learned leading the blockchain services group at the firm.

FINANCIAL REPORTING

Lessee accounting for governments: An in-depth look

These practical illustrations give state and local governments insight into the new requirements of GASB Statement No. 87.

AUDITING

Eliminating biases that jeopardize audit quality

Recognizing and overcoming cognitive biases can help practitioners deliver higher quality in their engagements.

COLUMNS

NEWS DIGEST

News Digest

NASBA and AICPA seek input on evolving licensure model

FASB extends GAAP alternatives to not-for-profits

Proposal would enable adaptive-learning CPE self-study for CPAs

AICPA set to be awarded ‘.cpa’ domain

PEEC updates 2 ethics interpretations

ASB seeks alignment of materiality definitions

GASB proposes guidance for subscription-based IT arrangements

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.