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May 2022 - Journal of Accountancy
FRAUD
What’s your fraud IQ?
This month: Test your knowledge of the warning signs of investment scams.
AUDITING
Can a CPA firm loan staff to an attest client?
Understand the changes to the AICPA Code of Professional Conduct’s independence rules relating to loaning staff to an attest client.
TAX
Adopting a child: Tax planning considerations
Parents pursuing an adoption can use a CPA’s advice.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
FROM THIS MONTH'S ISSUE
How to replace running totals in Excel
Accountants routinely copy down formulas in Excel to track cumulative balances, such as cash flow and retained earnings, but there is a better way. This JofA Technology Q&A article shows the way with step-by-step instructions and a video walkthrough.
