Practice Management & Professional Standards

Topics

September 25, 2025

Professional liability risks related to Form 1065, CPA firm acquisitions

An author of the JofA’s Professional Liability Spotlight column explains the risks associated with Form 1065 and those related to CPA firm acquisitions. She also shares why a strong employee onboarding process can have risk-management advantages. Listen to the podcast episode or read the Q&A.

July 8, 2025

It’s no joke: Being nice is among this attorney’s top ways to deal with the IRS

Being nice is one of tax controversy attorney Melissa Wiley’s ways of getting answers from the IRS, which also includes knowing the Internal Revenue Manual and using self-service tools.

July 1, 2025

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.

June 1, 2025

Form 1065: Pay attention or pay up

Along with the changes brought about by the Bipartisan Budget Act of 2015, the IRS’s focus on partnership returns appears to be undergoing a renaissance. Understand how the environment is changing and how you can be prepared.

January 21, 2025

Activities to ease busy season stress

CPA firms have numerous options to relieve stress and show appreciation.

January 1, 2025

Tax season 2025 preview

Practitioners should address regulatory changes, focus on practice management, and help clients plan for the scheduled TCJA sunset.

January 1, 2025

Filing season quick guide — tax year 2024

Download and print our annual quick guide, a tax season reference, highlighting dollar thresholds, tax tables, standard amounts, credits, and deductions.

December 24, 2024

IRS proposes new rules for tax professionals

The proposed regulations would update the Circular 230 rules governing practice before the IRS.

November 13, 2024

AICPA to Congress: Delay needed in BOI reporting deadline

Without a delay, “millions of small business owners become accidentally and unknowingly delinquent in their compliance,” reads the letter, signed by CEO Barry Melancon, CPA, CGMA.

November 1, 2024

Missed due dates: Diligence and the lurking danger

The IRS’s increased enforcement efforts come at a time when claims related to late or missed filings are increasing. A docket system can help avoid these errors, but it can’t do it alone. It needs your diligence.

August 1, 2024

IRS funding and a potential rise in malpractice claims

The Service’s beefed-up audit capabilities provided under the Inflation Reduction Act focus on large entities and high-income taxpayers, but others may also face more audit risk, also exposing CPA tax preparers to malpractice claims.

May 1, 2024

Time for a tax practice tune-up

Building on busy season’s lessons learned, CPAs can turn to optimizing performance going forward.

February 23, 2024

FinCEN guide lists rules for some financial institutions’ access to BOI

The rules in the Small Entity Compliance Guide apply to access for some financial institutions and cover security and confidentiality, authorized use, administration of requests, and violations.

February 1, 2024

How tax practice standards affect CPAs

Recently revised AICPA standards and other tax practice rules may apply to CPAs in unexpected circumstances.

January 1, 2024

Tips for a better tax season

Practitioners should address tax provision changes and practice management issues.

December 1, 2023

End-of-year financial and tax considerations

With 2023 coming to a close, the time is now for clients to take stock of opportunities to reduce their taxable income and plan for their financial future.

December 1, 2023

IRS and Security Summit urge tax pros to protect clients and themselves

Perennial campaign focuses on security of taxpayer data, including in practitioners’ records and systems.

August 1, 2023

2023 tax software survey

CPAs assess how their return preparation products performed.

August 1, 2023

Cybersecurity for tax pros

John Sapp, CPA, Chief Revenue Officer, Drake Software, discusses some ways tax professionals can protect their clients’ data and prepare for the worst.

January 1, 2023

CPAs rev up for a new tax season

While 2022 returns are relatively unaffected by recent
tax law changes, a few new issues will require preparers’ attention.

FROM THIS MONTH'S ISSUE

Flip out with the latest Tech Q&A

The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format.