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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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