2025 - Page 2 of 8 - Journal of Accountancy

The magazines

November 1, 2025

Creating an AI agent in ChatGPT

ChatGPT’s agent can set complex goals, create a plan to meet those goals, and adapt to changing circumstances.

November 1, 2025

Using TEXTSPLIT to dissect Excel text strings

TEXTSPLIT is a very useful function for breaking down text cells that contain different lengths of text and delimiters.

November 1, 2025

Using Excel’s TEXTBEFORE AND TEXTAFTER functions to easily tame messy data

Excel’s TEXTBEFORE and TEXTAFTER functions allow users to quickly split up text in ways that used to require combinations of functions like LEFT, RIGHT, MID, and FIND, leading to some confusing formulas.

October 27, 2025

CPA firm funding — no one right answer

From tech investments to partner buyouts and private equity, CPA firms are evaluating capital needs in a changing environment. Explore the latest trends in CPA firm funding.

October 24, 2025

Navigating outside investors: Safeguarding ethics and independence in evolving practice structures

The AICPA’s Professional Ethics Executive Committee (PEEC) is updating guidance for firms navigating private-equity investments and alternative practice structures. Find out more in this JofA article.

October 14, 2025

Right-size your quality management documentation for SQMS No. 1

Optimize quality management documentation for SQMS No. 1. Check out these practical tips to keep documentation appropriate and comprehensive, yet right-sized. Remember, the QM deadline is Dec. 15.

October 2, 2025

AI-driven spreadsheet tools — what CPAs need to know

Emerging AI-enabled, automated data management tools such as Paradigm have the potential to challenge Excel’s current market dominance.

October 1, 2025

Using 3 Excel View tools to manage large spreadsheets

This month’s column shows how you can use Microsoft Excel’s View features to more easily
navigate big datasets.

October 1, 2025

Are you prepared for the cost of a data security incident?

Accounting records are a tantalizing target for hackers. Learn about the risks, response strategies, and best practices to help safeguard your business.

October 1, 2025

Why accountants need to master the art of reading the room

Discover and develop a powerful skill for stronger client relationships and business growth.

October 1, 2025

Building a better firm: How to pick the proper technology

Automation and other technologies are essential for business model modernization. Experts offer tips on choosing the right tech.

October 1, 2025

AI-powered hacking in accounting: ‘No one is safe’

Artificial intelligence is producing scary good cyberattacks, but CPAs can take steps to lower their risk of being a victim.

October 1, 2025

Spouse is not entitled to sales proceeds in a judicial sale of taxpayer’s home

A taxpayer’s spouse lacked an interest in the home under state law, the Eighth Circuit held.

October 1, 2025

Flowthrough forfeiture loss deduction denied

Application of the public policy doctrine is not limited to where a criminally convicted person directly pays a fine or penalty, the Tax Court held.

October 1, 2025

IRS fails to meet its burden that a valid notice of deficiency was mailed timely

The IRS was not entitled to a presumption of proper mailing for a notice with an erroneous address that it contended the taxpayer nonetheless received timely, the Tax Court held.

October 1, 2025

How BI and analytics enhance management accountants’ partnering role

Business intelligence and analytics tools are no longer optional to deliver real-time insights and support agile business decisions.

October 1, 2025

Line items

AICPA supports bill that lets married domestic violence victims file taxes as single … New commissioner confident IRS can implement OBBBA’s tax provisions … IRS staff cuts could put burden on practitioners to explain OBBBA … Congress passes act allowing tax relief when a state declares disaster … AICPA: Guidance needed on catch-up contributions under Roth mandate … It’s no joke: Being nice is among this attorney’s top ways to deal with the IRS

September 10, 2025

FROM THIS MONTH'S ISSUE

Making the right choice when no one is watching

The true test of one’s character is the decision made when no one is looking over your shoulder. Learn how CPAs can uphold ethical standards and take actions that help limit liability risk.