Article: In the past decade the Sarbanes Oxley Act enhanced demand for accounting services. Employees' performance may not have received the attention it warranted. In the current economic malaise and with the winding down of the Sarbanes-Oxley boom firms need to re-focus on incentives and the linkage between performance and rewards.
Published on March 21, 2011

Statistical Sampling in Federal Tax Filings

Article: Numerous tax agencies—state, federal, and foreign—have published guidelines for taxpayer use of sampling for estimating values that are reported or claimed on tax returns.
Published on September 30, 2012

TIGTA Test Uncovers Significant Errors in Returns Prepared by Unenrolled, Unlicensed Preparers

Article: ...auditors posing as taxpayers paid to have individual tax returns prepared by 28 unenrolled, unlicensed tax preparers. TIGTA found significant errors in most of the returns prepared in the test
Published on July 22, 2010

What You Can Learn From Six Sigma

Article: Six Sigma has become more of a buzz word in both the corporate world and the service industry. While Six Sigma has been around for some time, especially in the manufacturing sector, this article divulges how Six Sigma concepts are now being used in business and industry and service organizations.
Published on June 01, 2011

IRS Releases Final Regulations and Interim Guidance on Medical Device Excise Tax

Article: Treasury published final regulations and additional interim guidance relating to the medical device excise tax.
Published on February 28, 2013

Using Statistical Sampling to Support the Sec. 199 Deduction

Article: As the Sec. 199 deduction percentages are phased in to the full 9% for tax years beginning in 2010, taxpayers will be faced with greater opportunities to maximize their Sec. 199 deductions and increase compliance risk.
Published on January 28, 2011

New Subpart F Regs. Address Manufacturing Exception and Branch Rules

Article: Treasury published final, temporary, and proposed regulations under Sec. 954 addressing the treatment of contract manufacturing arrangements and the branch rules applicable to foreign base company sales income (FBCSI), a type of subpart F income applicable to the sale of inventory.
Published on January 28, 2011

Add More Value Than Just Accounting, As Your Clients Trusted Advisor

Article: Most, if not all, of your clients have or at some point will need a money manager. You are one of your client’s most trusted advisors and, from time to time, they may ask you for an introduction to a money manager. Therefore, it is important to know what questions
Published on January 28, 2011

The Competent Tax-return Preparer

Article: Annette Nellen
Published on November 08, 2012

Other Guides

Article: Information regarding the AICPA General Guides.
Published on February 19, 2013

Concerns About CPA Letters to Third Parties

Article: A CPA receives a request from a client to provide a letter to the client’s mortgage broker, lender, adoption agency, or other third party. Is there any harm in the CPA signing the client’s suggested letter or writing one of her own?
Published on May 14, 2010

Why and How to Conduct a Tax Practice Inspection

Article: A firm can use a tax practice inspection as a tool to test the quality of tax services provided to clients, to develop specific recommendations for improvement, and to prepare or update a tax services policies and procedures manual
Published on January 28, 2011

The ABCs of Acquisitive Reorganizations

Article: This column addresses the call for more active teaching methods by providing tax educators an interactive spreadsheet assignment to incorporate into an introductory taxation course.
Published on August 01, 2012

Case Studies for Book-Tax Differences in the Classroom

Article: The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work in the profession.
Published on July 11, 2012

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