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Working with third-party experts

When a CPA firm engages a third party to help a client with an issue that requires special expertise, the firm may still be held liable for deficiencies in the third-party expert’s work. Professional standards outline steps a firm can take to mitigate this risk.

Using Advanced Filter in Excel

Learn how to filter data using wild cards and other complex criteria using Advanced Filter in Excel.

How to compare documents

Learn how to find changes to a Word document when Track Changes wasn’t turned on.

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Congress enacts tax and climate bill … Guidance on clean vehicle tax credit … CHIPS and Science Act with semiconductor tax credit passes Congress … Guide released for tax pros’ information security plan … National taxpayer advocate appeals IRS response on scanning tech … Regulations streamline partnership basis elections … Some balance-due notices on joint returns issued in error, IRS says

Dominic R. Ortiz, CPA, CGMA

Dominic R. Ortiz, CPA, CGMA, is CEO of the Potawatomi Hotel & Casino in Milwaukee and a member of the AICPA board of directors.

Developments in state income tax nexus for remote sellers

A movement to reframe the Interstate Income Act of 1959, which limits the reach of state income taxes on remote sellers, could have a significant impact on state income tax nexus in today’s world, where the internet has changed the nature of practically every business.

Fraud risk applies to all CPA firm services

Regardless of the services they provide, CPAs can face professional liability claims asserting that they failed to detect a theft or fraud at a client organization.

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Estates can now request late portability election relief for 5 years … Supreme Court to resolve FBAR penalty dispute … AICPA recommends additional IRS backlog measures … TIGTA: Delayed screening of IRS new hires risked taxpayer data … Pandemic-paused IRS return preparer visits could resume by video

SPONSORED REPORT

Preparing clients for new provisions next tax season

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.

From The Tax Adviser

September 30, 2025

Current developments in taxation of individuals: Part 1

August 30, 2025

2025 tax software survey

August 30, 2025

Are you doing all you can to keep the cash method for your clients?

July 31, 2025

Current developments in S corporations