Professional Issues

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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.

May 8, 2025

Professional liability Q&A: AI disclosure, retired-partner risk, and more

An author of the JofA’s Professional Liability Spotlight column explains why the answer to the question “Should I disclose my use of generative AI to clients?” isn’t simple. Listen to the podcast episode or read the Q&A.

February 26, 2025

PEEC releases final revised guidance for Sec. 529 plans

The revisions focus on monitoring challenges and independence threats related to an account owner’s financial interest in Sec. 529 plans.

December 16, 2024

PEEC issues recruiting guidance, exposure draft on simultaneous employment

The Professional Ethics Executive Committee’s guidance is related to recruiting services for attest clients, and the exposure draft includes a new definition and interpretation of simultaneous employment or association.

FROM THIS MONTH'S ISSUE

4 ways solo practitioners can stand out

Five years ago, a grieving Angel Zhen started his own CPA firm with no clients and no revenue. Today, he has 300 clients, $600,000 in revenue and 12 weeks of annual vacation. In this JofA article, he shares how he set up his firm and how you could do the same.