January 2021 - Journal of Accountancy

COVID-19 relief measures confront return preparers with novel predicaments. [Updated with tax provisions from the Consolidated Appropriations Act, 2021, the COVID-19 relief package signed into law in late December 2020.]

Download and print our annual quick guide, a tax season reference, highlighting dollar thresholds, tax tables, standard amounts, credits, and deductions.

Studies show that a diverse workforce is a more productive, more profitable one. Establishing a strong diversity and inclusion program takes time, effort, and, above all, commitment from top leadership. Use these guidelines when structuring a D&I program.

Carefully chosen, well-implemented anti-bias courses can buttress a company’s diversity and inclusion program when they are part of a clear strategy.

Business processes and data analytics are receiving increased emphasis as a result of an analysis undertaken to maintain the Exam’s relevance.

Examine aspects of bankruptcy, including whether a CPA is likely to get paid and steps that a business can take when dealing with a bankrupt customer.