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    CPA 2.0

    Article If you are a CPA looking to take your knowledge and interest in technology to the next level, the CITP credential is definitely a career-enhancement tool and one that will differentiate you from the crowd
    Published on April 19, 2013

    Have You Audited Your Firms IT

    Article Since its inception, information technology (IT) audit has been an enigma to many auditors, CPAs and business professionals. IT has sometimes been seen as more of a simple business tool than a business risk. Auditors and management have trouble separating the nature of IT problems (i.e. every entity has IT
    Published on June 01, 2011

    Exclusion of Employer-Provided Cell Phones from Gross Income

    Article A recent IRS notice has cleared up confusion about whether employers may exclude the value of cell phones provided for employees’ use from gross income.
    Published on August 21, 2012

    Unreported Offshore Accounts A Hidden Danger for Clients

    Article Criminal penalties for not reporting offshore accounts can be harsh. This item provides action steps for CPAs.
    Published on August 24, 2012

    Prop. Regs. Provide Guidance on Meals and Entertainment Expenditures

    Article Proposed regulations clarify the definition of a reimbursement or other expense allowance arrangement and provide guidance on the applicability of the Sec. 274(e)(3) exception under various circumstances including employer/employee, two-party, and multiparty arrangements.
    Published on November 30, 2012

    Short Sales of Investment Real Property

    Article This item addresses a situation that often arises in today’s economic climate: a short sale of real property held for investment, not for rental, secured by a recourse note.
    Published on August 24, 2012

    FBAR Reporting Considerations

    Article The National Taxpayer Advocate has estimated that 5 million to 7 million Americans live abroad and many more living in the United States may have foreign accounts. That presents both an opportunity and a challenge.
    Published on December 02, 2013

    Receipt of Form 1099-C May Not Signal Taxable COD Income

    Article It is up to the taxpayer and his or her advisers to correctly identify the appropriate year in which to recognize COD income based on the date it is clear the debt will not be repaid.
    Published on November 30, 2012

    Massachusetts Taxes All Contributions to 401(k) Plans by Self-Employed Individuals

    Article Contributions made to a 401(k) plan by self-employed individuals are not deductible for Massachusetts income tax purposes effective for tax years beginning on or after January 1, 2008
    Published on May 03, 2010

    Net Operating Loss and Unrealized Investment Gain Tax Provision Benefit

    Article This item reviews an anomalous situation that occurs in some cases under ASC ¶740-20-45-7 for entities generating NOLs with an investment portfolio.
    Published on August 24, 2012

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