2023 - Page 15 of 15 - Journal of Accountancy

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January 23, 2023

FinCEN provides time estimates for compiling beneficial ownership details

FinCEN estimates that most companies will have a simple structure that will require 90 minutes per response, but complex entry filings will require much more time.

January 20, 2023

Auditing best practices: What academic fraud research reveals

Complying with AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, when conducting financial statement audits challenges practitioners’ professional skills and knowledge regarding identification, assessment, and response to fraud risks. Academic research reveals best practices for enhancing fraud-related financial audit performance.

January 19, 2023

Auto depreciation limitations make a big leap for second year in a row

The IRS issued sharply higher new depreciation limitations for passenger automobiles, including those for which bonus depreciation is applied.

January 19, 2023

How firms use stay interviews to boost retention

Asking employees the right questions can give organizations what they need to know to hold onto staff. Learn how, when, and why to gather this valuable feedback.

January 13, 2023

FASB provides update on disaggregation project

Tentative board decisions call for entities to disaggregate costs incurred that are expensed as occurred and costs incurred that are capitalized as inventory.

January 12, 2023

IRS to accept 2022 tax returns starting Jan. 23

The IRS said that most electronic filers will receive their refund within 21 days if they choose direct deposit and there are no issues with their tax return. The deadline to file is Tuesday, April 18.

January 12, 2023

FinCEN proposes rules about access to beneficial ownership information

Proposed regulations under the Corporate Transparency Act address protocols for access to beneficial owner information by authorized recipients.

January 12, 2023

National taxpayer advocate: IRS in better shape now than a year ago

Erin Collins mentions improvement in her annual report to Congress, but she says the IRS still needs to deal with the unanswered phone calls, including the 16% answer rate at the Practitioner Priority Service line.

January 11, 2023

Advice for M&A professionals tasked with a finance transformation

Most mergers and acquisitions involve some form of a finance transformation, according to a new Deloitte survey that looks at related challenges and how to address them.

January 10, 2023

PEEC updates code for compliance audits

The AICPA Professional Ethics Executive Committee (PEEC) approved updates to the AICPA Code of Professional Conduct, including two new definitions and one revised definition.

January 9, 2023

Unemployment compensation exclusion corrections led to 12 million refunds

Nearly 12 million taxpayers received refunds for 2020 through automatic corrections the IRS made because the American Rescue Plan Act added an exclusion for unemployment compensation after some taxpayers had already filed their returns.

January 6, 2023

Addressing ESG: Experts advise action but also patience

Regulation is an important step to establishing a baseline for ESG reporting, but it’s only a first step, according to panelists at the AICPA & CIMA Conference on Current SEC and PCAOB Developments.

January 5, 2023

TIGTA: 14,000 taxpayers improperly subject to private collection agencies

A TIGTA audit report says the IRS wrongly included over 14,000 low-income taxpayers among those subject to private collection agencies. The IRS disputed the report, saying those taxpayers aren’t protected by the Taxpayer First Act.

January 4, 2023

Audit tips from PCAOB inspections leader

The director of the PCAOB inspections team recently issued a call to action for auditors at the AICPA & CIMA Conference on Current SEC and PCAOB Developments.

January 4, 2023

Key tax and retirement provisions in the Secure 2.0 Act

The year-end appropriations act included the Secure 2.0 Act, which makes many changes to the retirement plan rules, including expanding automatic enrollment and increasing the starting age for required minimum distributions.

January 4, 2023

2024 CPA Exam Blueprints released

Updates to the CPA Exam Blueprints introduce flexibility and reflect the changing role and demands of today’s CPAs. Three sections of the Exam will cover Core competency skills, and the candidate can select a Discipline for the fourth section.

January 3, 2023

Business standard mileage rate increases for 2023

The standard mileage rate for business use of a vehicle has increased, the IRS announced, effective as of Jan. 1.

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.

From The Tax Adviser

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Trust distributions in kind and the Sec. 643(e)(3) election

January 31, 2026

Effects of the OBBBA on higher education

December 31, 2025

Practical tax advice for businesses as a result of the OBBBA

November 30, 2025

How a CPA and wealth adviser partnership can guide families through transition

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