A separate standard for insurance contract accounting also was delayed.
What it takes for accounting firms to recruit Gen Z
A survey of accounting students reveals what they do and don’t look for in an employer and which recruiting practices they find most and least appealing.
Safe harbor allows QBI deduction for rental real estate businesses
An earlier notice’s proposed rules are finalized with revisions and clarifications.
Auditors get high marks, but non-US market optimism sags
The profession is seen as honest and independent.
J. Carlton Collins’ farewell
After nine years writing “Technology Q&A,” J. Carlton Collins, CPA, will be handing the reins to a new writing team beginning with the January 2020 issue.
How a landmark AICPA resolution helped diversify the profession
Fifty years after the AICPA’s anti-discrimination
resolution, we look at the progress of diversity initiatives in the accounting profession.
Should CPAs embrace 5G?
Fifth generation (5G) wireless communication technology beats 4G in at least three key areas — speed, bandwidth, and efficiency. Let’s take a brief look at each.
Business tax quick guide — tax year 2019
Download and print this quick guide for use during tax season, and look for our quick guide for individual taxpayers in the January 2020 issue.
How to keep your laptop battery in good health
Most of today’s laptop computers and gadgets run on lithium-ion batteries, which last longer if you keep them cooler.
Scholarship funds accounting Ph.D. candidates
The AICPA awarded the first William (Bill) Ezzell Scholarships to five CPAs pursuing doctorates in accounting.
Independence and information systems services
A recently issued independence interpretation contains guidance for CPAs’ interactions with attest clients’ information systems.
What to expect in 2020
CPAs are likely to proceed with caution next year amid unpredictable external forces. But technological innovation seems certain to continue its forward march.
Robotic process automation for tax
See what “bots” can do for tax practices and departments.
Short-term use prevents grouping real property activities
District court holds management contracts did not establish required period of customer use.
Updating the Statements on Standards for Tax Services
An AICPA task force is evaluating how these key guidelines for tax practices need to be updated to account for changes in technology and law.
Preparer’s forgetting to hit ‘send’ doesn’t excuse clients’ late-filing penalties
Taxpayers’ reliance on a preparer to e-file their extension request is not reasonable cause, a district court holds.
Determining materiality for nonquantitative subject matters
Materiality is a concern for engagements in which measurement is a challenge.
Price drop raises value of switching to Intel’s i9 chip
As of August 2019, Dell was selling a nicely loaded computer workstation with an Intel Core i9 chip for just $1,394.67, including free shipping.
FASB proposes delay in long-term insurance standard effective date
The board put forward a new philosophy on effective dates.
How to switch from paper to electronic signatures
There are many viable electronic signature products in the marketplace. Here’s how to get started.
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