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    Journal of Accountancy

    Ethics made easier

    Ethics made easier: How to use the revised AICPA Code of Professional Conduct

    The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct and save basic and advanced searches.
    FAQs for the CGMA exam

    FAQs for the CGMA exam

    AICPA members who register for the CGMA designation after Jan. 1, 2015, will be required to take an assessment of management accounting skills and competencies.
    The consequences of willful failure to pay payroll taxes

    The consequences of willful failure to pay payroll taxes

    Employers are required to withhold payroll taxes from employees’ wages for the government’s account. This article examines what can happen when a responsible person fails to pay over these amounts.

    The Tax Adviser 

    Simplified Home Office Deduction: When Does It Benefit Taxpayers?

    Simplified Home Office Deduction: When Does It Benefit Taxpayers?

    The simplified method for determining the home office deduction the IRS introduced last year makes it easier for taxpayers to take this deduction. However, using the older actual-cost method may result in a larger tax savings. 

    Publication Access and Release Schedule 

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    • AICPA audit and accounting literature (in its entirety or components),
    • Management of an Accounting Practice Handbook
    • Accountant's Business Manual

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    See what is on the horizon with the AICPA's Publication Release Schedule. Stay up-to-date on the latest releases to ensure you have the most current guidance and information.

    AICPA Insiders 

    From the CPA Insider:

    Fraud prevention lessons from a casino
    By Chris Baysden
    A Caesars Palace auditor shares ways to detect and combat fraud.  
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