With CFOs becoming co-pilots of the CEO, chief accounting officers emerge as essential partners in shaping the future.
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The magazines
Common audit claims and defenses
In the professional liability world, audit claims are relatively infrequent but exceptionally expensive.
Personal branding and networking strategies for today’s CPA
By building a brand that reflects your passions, you can stand out from the crowd and attract valuable opportunities.
Managing MNE subsidiaries during tariff shocks
Multinational enterprises’ subsidiaries need other incentives to optimize their performance if transfer pricing policies guarantee them a routine profit.
Second Circuit reverses Tax Court’s dismissal of deficiency petition
The appellate court holds that the Sec. 6213(a) deadline for filing a Tax Court deficiency petition is nonjurisdictional and subject to equitable tolling.
Tax Court denies bad-debt deduction
Advances made by a taxpayer in its business of managing an arena were not bona fide debt, and the taxpayer was not entitled to a bad-debt deduction when the advances became worthless.
Estate’s portability election held invalid
The taxpayer’s predeceased spouse’s estate failed to timely file an estate return and did not qualify for the safe harbor in Rev. Proc. 2017-34, so its portability election was invalid, the Tax Court held.
Line items
IRS finalizes regulations for Roth catch-up contributions under SECURE 2.0 … IRS releases draft form for tip, overtime, car loan, and senior deductions … IRS warns taxpayers: Social media advice can lead to costly penalties … Guidance on research or experimental expenditures under H.R. 1 issued … Draft 2026 Form W-2 includes boxes and codes for tips and overtime … Treasury posts preliminary list of jobs eligible for no tax on tips
Detecting anomalies with Benford’s Law in Excel
This article shows how to apply Benford’s Law to a dataset in Excel and how to interpret the results.
How multiple people can share screens simultaneously
Q. When I am working with screen sharing on most apps, the experience is lackluster for my team and me. What sort of tools are out there that can create a more productive screen-sharing session? A. Screen sharing has become an important tool in communication and effective training for our remote team
Rise2040: Envisioning the future of accounting and finance
The acclaimed futurist guiding the Association’s Rise2040 visioning project explains how to anticipate — and prepare for — the next 15 years.
IFRS 18: A fundamental redesign of financial statement presentation
The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are run.
A new frontier: CPAs as AI system evaluators
Artificial intelligence has a trust problem. CPAs have the credibility and skill sets to address the issue.
Tax Court allows ordinary deduction of termination fees
Rights and obligations of an agreement pursuant to which the taxpayer paid a “break fee” terminating a proposed merger were in the nature of services, the court held, denying the IRS’s recharacterization of the fee under Sec. 1234A as a capital loss.
Sixth Circuit affirms application of split-dollar regulation
A life insurance policy’s premiums were held nondeductible by a dentist’s practice, and its increase in cash value was taxable income to the dentist.
Frivolous arguments rejected by Tax Court
Cut-and-paste “gibberish” from tax-protester websites does not produce winning arguments.
Blocking and tackling: Engagement letters for tax compliance services
Failure to have a proper engagement letter can lead to tax claims being asserted against firms. Learn how to help lower your risks.
SALT implications of M&As: Due diligence and risk mitigation
Explore a target’s unpaid state and local tax liabilities and other tax pitfalls to avoid souring a merger or acquisition.
Building a firm where CPAs want to work
Firms that distinguish themselves as employers of choice offer employees a healthy workplace culture, which helps recruit and retain talent.
QM is here: Advice from early adopters
Firms will need to learn from mistakes, fine-tune systems, and adapt to new ways of thinking about quality.
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
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