Be wary when a state sends a nexus questionnaire.
September 2022 - Journal of Accountancy
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
FROM THIS MONTH'S ISSUE
Cannabis dispensary denied ERC
The Court of Federal Claims held that Sec. 280E, which prohibits deductions and credits for businesses trafficking in controlled substances, applies to the employee retention credit (ERC), including its refundable portion, and denied a cannabis business’s claim for a refundable ERC.
