Prospective employees often seek more than just a hefty starting salary. Here’s how to fire up your hire power.
October 2020 - Journal of Accountancy
FRAUD
Spotting fraud during the bankruptcy process: Top red flags
CPAs will need to be vigilant to see these warning signs of fraud as post-pandemic bankruptcies begin to rise.
PERSONAL FINANCIAL PLANNING
Time to consider a Roth conversion
A qualified rollover contribution to a Roth IRA or an in-plan rollover to a designated Roth account, known as a Roth conversion, can be attractive for CPA advisers’ clients because it provides a higher net present value of cash flow from their retirement savings, benefiting themselves or their beneficiaries.
TAX
Tax consequences of data breaches and identity theft
Losses are not likely deductible by individuals through 2025, but the receipt of free identity protection services may be nontaxable.
ADVERTISING SUPPLEMENT
Ask the expert: Technology
Ben Richmond is a chartered accountant and U.S. Country Manager at Xero, where he is responsible for driving Xero’s growth in the region.
COLUMNS
CHECKLIST
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
TECH TOOLS
INSIDE AICPA
THE LAST WORD
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
November 30, 2025
Digital asset transactions: Broker reporting, amount realized, and basis
October 31, 2025
Recent developments in estate planning
October 31, 2025
