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.
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November 2019 - Journal of Accountancy
- Magazine
- November 2019

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
Features
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