2019 - Page 8 of 17 - Journal of Accountancy

The magazines

August 1, 2019

IRS issues CPEO final regulations

The tax consequences under Sec. 3511 are spelled out for employee leasing and similar arrangements.

August 1, 2019

The risk suite: This teenager can mitigate liability angst

Since their issuance in 2006, the risk assessment standards have often been a source of confusion. Here’s how to work with them.

August 1, 2019

ASB seeks alignment of materiality definitions

The effect on practice is expected to be minimal.

August 1, 2019

Family leave at small firms

Small firms can find ways to support their people even in situations when the Family and Medical Leave Act does not apply.

August 1, 2019

Eliminating biases that jeopardize audit quality

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

August 1, 2019

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.

August 1, 2019

Accounting standards authority receives AICPA’s highest honor

James J. Leisenring received the 2019 Gold Medal Award of Distinction, the highest honor granted by the AICPA.

August 1, 2019

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.

August 1, 2019

State cash grants were nontaxable contributions to capital

New Jersey’s payments to a corporate taxpayer were intended as an inducement to locate in the state.

August 1, 2019

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.

August 1, 2019

GASB proposes guidance for subscription-based IT arrangements

Cloud and remote-access computing are growing more popular.

August 1, 2019

Troubleshooting a dating issue with Excel’s Fill Handle

An issue stems from the use of a European-style date format rather than a U.S.-style date format as your default Windows setting.

August 1, 2019

NASBA and AICPA seek input on evolving licensure model

The effort recognizes a growing need for new skills.

August 1, 2019

Award recognizes CPA Exam’s top scorers

More than 100 CPA candidates earned the 2018 Elijah Watt Sells Award for obtaining a cumulative average score over 95.50 across all four sections of the CPA Exam on their first attempt.

August 1, 2019

Ninth Circuit holds common law mailbox rule inapplicable

IRS regulations permissibly established the exclusive means of proving timely filing, the appeals court holds.

August 1, 2019

AICPA set to be awarded ‘.cpa’ domain

The extension will be available to CPAs.

August 1, 2019

If you can’t beat Amazon.com, join them

Competing against Amazon is a daunting proposition; fortunately, you can leverage Amazon’s success and sell through the Amazon platform.

August 1, 2019

PEEC updates 2 ethics interpretations

The changes affect specific independence issues.

July 1, 2019

Private company lease accounting delay requested

The standard took effect for public companies this year.

July 1, 2019

Second Circuit expands Tax Court’s jurisdiction for hearing refund claims

In reversing the Tax Court, an appeals court fixes a ‘black hole’ for timely filing.

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.