Be wary when a state sends a nexus questionnaire.
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September 2022 - Journal of Accountancy
- Magazine
- September 2022

FRAUD

Using Benford’s Law to reveal journal entry irregularities
Benford’s Law can help uncover indicators of fraud — and anomalies that arise from legitimate business practices.
PERSONAL FINANCIAL PLANNING

Help clients make 3 critical shifts in retirement
Retirees need to learn to look differently at spending, taxes, and powers of attorney.
PROFESSIONAL ISSUES

What everyone can do to strengthen the next generation of CPAs
Firms, faculty, and CPAs all play crucial roles in promoting the profession to young people. Here are ways you can bolster the pipeline.
COLUMNS
TAX MATTERS
TECHNOLOGY Q&A
LAST WORD
Features
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.
From The Tax Adviser
September 30, 2025
Current developments in taxation of individuals: Part 1
August 30, 2025
2025 tax software survey
July 31, 2025