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    Journal of Accountancy

    Tim Christen, CPA, CGMA

    Blazing a Path to Success for the Profession

    Tim Christen, CPA, CGMA, the AICPA’s 103rd chairman, has a passion for developing people and shaping the profession’s future through change.
    How to Debug Excel Spreadsheets

    How to Debug Excel Spreadsheets

    Small errors in a complex spreadsheet can cause huge problems. Learn how to find and fix those mistakes.
    Converting From C to S Corp. May Be Costlier Than You Think

    Converting From C to S Corp. May Be Costlier Than You Think

    The purpose of this article is to alert taxpayers and tax advisers that the Tax Court's refusal to recognize any form of tax-affecting when valuing a flowthrough entity has the effect of treating two otherwise identical business interests as having significantly different FMVs.

    The Tax Adviser 

    Is an Anomaly in Form 8960 Resulting in an Unintended Tax on Tax-Exempt Income?

    Is an Anomaly in Form 8960 Resulting in an Unintended Tax on Tax-Exempt Income?

    This article provides an overview of the net investment income tax calculations for individuals and trusts.

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    AICPA Insiders 

    From the CPA Insider:

    4 career resolutions for 2015
    By Sandra Wiley
    Instead of focusing on what needs fixing, try to zero in on the positives. Also, set goals and make sure to write them down.  
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