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Discussion of TCJA’s impact on small business wins JofA’s best article award

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Nathan Clark, a partner with Dixon Hughes Goodman LLP in Charlotte, N.C., and a member of the AICPA Tax Methods & Periods Technical Resource Panel, received the JofA’s Lawler Award for the best article of 2019.

His article, “Relief for Small Business Tax Accounting Methods,” JofA, Jan. 2019, discusses the cash method and other favorable rules more widely available with the changes enacted by the law known as the Tax Cuts and Jobs Act.

The award is named for John L. Lawler, a former JofA editor and AICPA senior vice president. Winners are chosen annually by the JofA’s board of editorial advisers. A list of past winners is available at journalofaccountancy.com/lawler.