2024 - Page 2 of 7 - Journal of Accountancy

The magazines

November 1, 2024

Using Copilot in Microsoft Outlook

This column shows how to make good use of Copilot in Microsoft Outlook.

November 1, 2024

Offshoring for CPA firms: The hows and whys

Offshoring can open the door to a global talent pool, but firms should follow best practices and avoid common pitfalls.

November 1, 2024

Scaling SAS 145 for less-complex entities

Recognize opportunities to customize audit procedures at less-complex entities while meeting the requirements of the standard.

October 1, 2024

Tax planning for the SALT cap

Taxpayers can employ several strategies in the face of limited deductibility of state and local taxes through 2025 and perhaps beyond.

October 1, 2024

E-commerce accounting

Ben Richmond, managing director, North America, Xero, discusses the challenges and opportunities of e-commerce accounting.

October 1, 2024

Supreme Court overrules 40-year-old Chevron doctrine … IRS collects $1 billion from high-income people who owed back taxes … Proposed regs. address interest recapture on excess COVID-19 credits … Tax pros: IRS improving, but getting the right answer takes too long … Final regs. issued for 1% excise tax on corporate stock repurchases … IRS issues final regs. on reporting requirements for digital assets

October 1, 2024

Partnership made a valid election into the BBA procedures

The IRS could not require that the taxpayer prove, as opposed to represent, that it had enough assets to pay any imputed underpayment, based on the regulation’s plain text.

October 1, 2024

10 tips to help avoid wire fraud scams

CPA firms can protect themselves from falling victim to a wire fraud scheme by taking these actions before, during, and after payment processing.

October 1, 2024

Lack of facts precludes equitable tolling of 30-day filing deadline

The Tax Court dismissed a taxpayer’s petition due to a missed filing deadline and lack of any facts that would entitle him to equitable tolling of the deadline.

October 1, 2024

10 types of Excel charts for data visualization

This column tours of some of the most useful charts, starting with the basic ones and moving to the more advanced.

October 1, 2024

Key skills for CPAs in business and industry

Leaders from corporate finance and the profession share their advice for upskilling and reskilling for the next era of management accounting.

October 1, 2024

Using the AI in Power BI to do root cause analyses

A step-by-step guide shows how the advanced data analytics features in Power BI can solve business problems in minutes rather than hours.

October 1, 2024

4 Windows 11 features worth your time

This column introduces a quartet of cool features in Windows 11.

September 1, 2024

Cryptoasset ‘staking’ challenge dismissed as moot after government’s concession

Sixth Circuit affirms district court’s holding that the taxpayer’s refusal to cash a refund check did not keep the controversy alive in his case.

September 1, 2024

Line items

Supreme Court: Insurance proceeds increase corporation’s estate tax value … 9 months into ERC claim processing moratorium, still a waiting game … National taxpayer advocate: TikTok a difficult adversary for IRS … Expert warns: IRS has what it needs to pursue more audits … Bias possible in IRS program for auditing refundable credit returns … AICPA makes recommendations to IRS on next Priority Guidance Plan

September 1, 2024