A Q&A addresses student loans, saving for college, and making plans in a changing environment.
July 2021 - Journal of Accountancy
- Magazine
- July 2021


Find value in letting clients go
CPAs explain their approach to evaluating and parting ways with some clients.

Vacation and sick pay accruals resulting from the pandemic
Travel restrictions led to a buildup of compensated absences and a corresponding liability that has implications for financial reporting, auditing, and management.

Finding the best talent using remote interviews
Social distancing and other pandemic precautions don’t have to slow down your search for talent. One organization offers tips for conducting effective remote job interviews.

Medicare’s tricky rules on HSAs after age 65
Individuals working past age 65 who want to continue contributing to a health savings account need to carefully follow Medicare’s enrollment rules to avoid significant penalties.

Certified professional employer organizations: The first four years
Learn about the important role some CPAs play in the success of the IRS’s certified professional employer organizations program.
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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.