Internal controls need to be front and center, as the COVID-19 crisis has increased the incentive and opportunity for fraud.
March 2021 - Journal of Accountancy
FRAUD
Fighting fraud on a limited budget
Even in difficult economic times, it’s important to keep up the processes and controls that prevent fraud.
HUMAN RESOURCES
Assessment is key to a successful D&I effort
Before launching a diversity and inclusion program, learn where your organization stands in terms of D&I. Tools such as the AICPA’s Accounting Inclusion Maturity Model can help you track your progress.
TAX
Tax provisions in the year-end coronavirus relief act
Pandemic relief, tax extenders, and much more were included in year-end legislation.
TAX
Managing the ‘excess compensation’ tax
Highly paid employees require some exempt organizations to pay an excise tax.
COLUMNS
CHECKLIST
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
THE LAST WORD
FROM THIS MONTH'S ISSUE
AI risks CPAs should know
Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.
From The Tax Adviser
January 31, 2026
Trust distributions in kind and the Sec. 643(e)(3) election
January 31, 2026
Effects of the OBBBA on higher education
December 31, 2025
