The TRIMRANGE function eliminates blank rows or columns from the boundaries of a specified range. This can be helpful when importing data from external sources, which can result in inconsistent formatting.
Optimize your meeting calendar in Outlook
Microsoft Outlook has several features that make it easier to schedule
meetings and help you manage and share your calendar more efficiently.
AICPA & CIMA Business Resilience Toolkit — levers for action
The toolkit from the AICPA & CIMA includes ways to build supply chain resilience, actions on product innovation and customer diversification, and more.
Encouraging signs from the new CPA Exam
While it’s early, all indications are that the CPA Evolution-aligned version of the CPA Exam, which debuted in January 2024, is performing in line with expectations.
The ELE program is ending – our support for affordability in education remains strong
The Association of International Certified Professional Accountants’ CEO–Public Accounting explains the decision to sunset the Experience, Learn & Earn (ELE) pilot program at the end of the fall 2025 semester.
E-filed Tax Court petition’s completed signature block is valid
The court denies the IRS’s motion to dismiss the taxpayers’ petition as not properly signed.
Deductibility of theft losses for victims of certain scams
In the case of an individual, theft losses stemming from scams through fraud and deceit are disallowed for tax years 2018 through 2025 unless the transaction was entered into for profit.
Tax Court denies limited-partner exception to self-employment tax
The court again applies a functional-analysis test, as it had in Renkemeyer and Soroban.
Line items
IRS can make it easier to leave assets to younger generations, AICPA says … Pandemic-era ERC started with good intentions, ending with frustration … AICPA recommends prop. regs. changes for some retirement savings plans … Bills dealing with tax administration, disaster victims pass House
How to develop your firm’s transformation strategy
The first step in building a better CPA practice is to determine a plan that makes it possible to work less while making more money.
Business valuation for multi-tiered entities
A high-level overview helps CPAs navigate the maze of complex ownership structures found in MTEs.
3 ways to use ChatGPT-4o with Excel
This column looks at three ways to use
ChatGPT-4o with Excel.
6 Android phone features that boost productivity
This column looks at six phone features that can help with productivity and support better work/life balance.
Tips for providing the CAS services clients want
Client advisory services could help your firm attract and retain clients. Here’s how to ensure you have the right focus, people, and technology.
Transform your business model
In a time of dynamic change for the accounting profession, the AICPA Private Companies Practice Section has developed a road map for CPA practice modernization.
Professional liability risk stemming from CPA firm acquisitions – part 1
Failure to perform sufficient due diligence could lead to professional liability claims, as highlighted in the following scenarios.
Modernizing your tax workflow
Jorge Olavarrieta. vice president and general manager, ProTax Group, Intuit, discusses how technology can help high-volume tax firms with their biggest operational challenges.
Strong feelings on limiting the use of CPA
AICPA’s Susan Coffey shares feedback on her recent article about employers asking partners and employees to remove “CPA” from their public profiles. The responses confirm this is an issue that some are grappling with.
How finance leaders are countering tariff volatility
Companies are creating plans for multiple scenarios as the US administration’s import tariffs swing widely and abruptly.
Funds withdrawn from jail food money account were a loan, not embezzlement income
An unauthorized loan was not includible in the taxpayer’s income; however, expenses incurred in connection with her employment as a county sheriff were not deductible.
Features
SPONSORED REPORT
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.
