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Journal of Accountancy

What will be tested on the next CPA exam

What Will Be Tested on the Next CPA Exam

A greater emphasis on testing evaluation and analysis skills beginning in 2017 is designed to keep the Uniform CPA Examination aligned with the skills newly licensed CPAs need in a changing business environment.
CPA credential delivers high value

CPA Credential Delivers High Value

A new analysis shows the earnings premium that accountants who pass the CPA exam receive at small, medium, and large companies.
Business practices that not-for-profits can’t afford to overlook

Business Practices That Not-For-Profits Can’t Afford to Overlook

Appropriate business practices can help not-for-profits develop the governance, strategy, and fundraising prowess they need to survive and thrive.

The Tax Adviser 

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

Personal Goodwill and the Net Investment Income Tax

This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill and the reasons the gain from the sale of personal goodwill should not be subject to the net investment income tax.

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AICPA Insiders 

From the CPA Insider:

Acquisition Rules for CPA Firms to Live By
By Brannon Poe, CPA
For firms that want to expand, finding strategic solutions to potential roadblocks can greatly impact post-close results.  
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