2022 - Page 3 of 8 - Journal of Accountancy

The magazines

September 1, 2022

Damages limited in IRS’s willful violation of bankruptcy discharge

The IRS failed to take proper precautions to abate a couple’s discharged tax debt, a bankruptcy court holds, but it denies attorneys’ fees.

September 1, 2022

Cybersecurity risk: Constant vigilance required

These tips can help diminish the likelihood and
impact of a cyberattack.

September 1, 2022

Smart Lookup in Microsoft Excel

You can quickly look up text from your Excel spreadsheets from several online sources.

September 1, 2022

Increase time increments by minutes in Excel

You can incrementally increase times for your agenda by a certain number of minutes.

September 1, 2022

Kimberly Kirkendall, CPA

Kimberly Kirkendall, CPA, is president of international
Resource Development Inc. in Cleveland.

August 1, 2022

Change the case of text in Excel

You can change the case of a text string in Excel by using LOWER, UPPER, and PROPER, and they are all so simple to use.

August 1, 2022

2022 tax software survey: Shares of respondents and product and company information

Bonus: The percentages for all products, including a breakdown of their usage among firms ranked by ranges of numbers of preparers, in the 2022 tax software survey.

August 1, 2022

Tax update: S elections, PTE, and Sec. 1202 (podcast) … Senate Finance airs post-Wayfair sales tax burdens … Midyear IRS mileage rate increase follows precedent, recent pleas … Senators request details on IRS info return destruction … IRS voice bots help set up payment plans

August 1, 2022

IRS agent’s receipt of a copy of an LLC’s return constitutes its filing, Ninth Circuit holds

If a delinquent return is submitted to and received by an authorized IRS official requesting it, the return need not be sent to an IRS service center to be considered filed, the appellate court stated.

August 1, 2022

Untangling client affiliates

The AICPA Code of Professional Conduct requires CPA firms to identify all their financial statement attest client affiliates.

August 1, 2022

Fraud is suspected: Now what?

Follow these do’s and don’ts for auditors when potential wrongdoing surfaces.

August 1, 2022

Making the partnership decision

Ask yourself — and your firm’s leaders — these essential questions.

August 1, 2022

Susan M. Tillery, CPA/PFS

Susan M. Tillery, CPA/PFS, is president and co-founder of Paraklete Financial Inc. and co-owner of Financial Planning Advocate LLC, both in Kennesaw, Ga.

August 1, 2022

Tax Court: IRS counsel may reject administrative innocent-spouse approval

In denying relief, the court finds that the Office of Chief Counsel’s litigating position is independent of its request for a determination by a specialized unit.

August 1, 2022

Using 3D formulas in Excel

Using 3D formulas is a easy way to manage files than summing each individual spreadsheet tab.

August 1, 2022

2022 tax software survey

CPAs assess how their return preparation products performed.

August 1, 2022

Malpractice claims in 2021 and future predictions

A look at claims against CPA firms in 2021 reveals some changes from prior years and points to future trends in this area.

July 1, 2022

8 tips for fending off digital distractions

If the steady ding of email and text message notifications interrupts your concentration, use these tips to regain your focus.

July 1, 2022

New possibilities when performing attestation services

Recently issued standards provide options for clients and flexibility for practitioners.

July 1, 2022

Line items

IRS blames old tech in destruction of information returns … IRS audit rates decreased most for wealthy, GAO finds … Staffing shortages, backlog hampered IRS in 2022 filing season, TIGTA says … Inflation boosts HSA amounts for 2023 … Helping build a better tax system (podcast)