October 2022

October 12, 2022

SEC modernizes recordkeeping rules

Amendments adopted Wednesday provide broker-dealers more flexibility when it comes to how they store electronic records.

October 11, 2022

Final regulations adopt ‘family-friendly’ health care affordability test

Previous regulations had based the affordability of employer-offered coverage for family members on the cost of an employee’s self-only coverage.

October 11, 2022

The ins and outs of Roth IRAs for children

It’s possible to fund Roth IRAs for children, and this could be a terrific financial planning move for their futures, although the strategy has limitations.

October 11, 2022

SEC reopens public comment periods due to technological error

Anyone who commented on the SEC’s last 12 rulemaking releases is encouraged to make sure their comments were received.

October 6, 2022

FASB proposes improvements to segment reporting

FASB issued a proposed Accounting Standards Update that would improve the disclosures about a public entity’s reportable segments and address requests from investors and other allocators of capital for additional, more detailed information about a reportable segment’s expenses.

October 3, 2022

Distinguish yourself: 10 questions to impress your interviewer

That upcoming job interview works two ways. When it’s your turn to interview the interviewer, distinguish yourself using these 10 questions suggested by career experts.

October 3, 2022

R&D credit claim transition period extended

Taxpayers now have until Jan. 10, 2024, to supply missing information within 45 days of submitting a Sec. 41 research and development credit refund claim under new requirements.

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.