A practice analysis will bring a heightened focus on technology and data analytics while also considering which topics are most important to the role of a newly licensed CPA.
November 2019 - Journal of Accountancy
FINANCIAL REPORTING
CECL isn’t just for banks anymore
Revised financial instruments standards that impact all industries and apply to a broad range of financial assets have begun to take effect. The effective date for SEC filers is years beginning after Dec. 15, 2019.
TECHNOLOGY
New laws bring much tougher data protections
Businesses with customers in California or the European Union must shore up their data collection practices or face significant fines.
PERSONAL FINANCIAL PLANNING
Planning for Medicare taxes, premiums, and surcharges
Don’t neglect these basic health care considerations in clients’ retirement planning.
TAX
Responsible person rules in the wake of Wayfair
As states impose sales tax collection obligations on more companies, individual taxpayers face a greater risk of personal liability if their organization fails to comply.
COLUMNS
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
