News

A&A

Bramwell’s Lunch Beat: Senators Outline Case Against Accrual Accounting Proposal

The menu for August 8 features specials on judge sides with IRS over lost emails, White House examines tax-code weapons to stop inversions, AICPA presents Mark K. Rich with Maximo Mukelabai Award, and more.
Practice

New Study Highlights CPA Lateral Hiring Trends

Want to move? There are lots of opportunities to make a lateral move, the latest accounting firm hiring trend. And managing partners need to know how to protect themselves from "raids."
A&A

AICPA Tackles How to Improve Private Entity Audit Quality

The AICPA on Thursday released a discussion paper seeking input from CPAs, regulators, financial statement users, and others in the profession on how better audit performance of private entities, such as not-for-profits, can be achieved.
Technology

Exploring the Nuances of Excel's SUM Function

The SUM function may be the most used—and abused—of all worksheet functions. Although it's far better than manually adding cells together, there are some importance nuances.
A&A

Bramwell’s Lunch Beat: Bank of America’s Historic Settlement

The menu for August 7 features specials on nearly 600 Americans living abroad gave up passports in Q2 due to FATCA, list of US companies that have inverted since 1983, Robert Redford sues New York over tax bill, and more.
Practice

How You Can Become 'Super Accountant'

What do your clients consider a good accountant? Someone who keeps their checks and balances in line? Whatever their definition may be, there's always more you can do for your clients.
Tax

IRS Gets Pat on the Back for Accurate ACA Eligibility Data

A new TIGTA report found that in nearly all instances, the nation's tax agency correctly provided income and family size information to health insurance exchanges to determine the eligibility of individuals for health insurance under the Affordable Care Act.
Tax

What's the Tax Deal on College Scholarships?

Tax rules remain somewhat murky to many parents of scholarship recipients. Despite some common misconceptions, not all scholarships are tax-free, while others may be only partially tax-free.
A&A

Bramwell’s Lunch Beat: Walgreen Makes an Inversion-Free Deal

The menu for August 6 features specials on Missouri voters nix sales tax hike for road projects, Obama administration used controversial tax tactic to help Delphi, US bank regulators disappointed by lack of accounting convergence, and more.
A&A

Auditing Special Purpose Frameworks: Auditing Cash Classifications—Part 2

Below are some common substantive tests-of-balances procedures for cash, including analytical procedures and other substantive tests of balances procedures for cash.
Tax

IRS Chief: Criticism of New Form 1023-EZ Is ‘Wrong’

In an interview last week with Tax Analysts, IRS Commissioner John Koskinen said critics of a new form intended to speed small charities through the application process for tax-exempt status are “wrong for several reasons.”
Practice

Are Your 'What If' Scenarios Based on Yesterday's Technology?

If your clients are still in the Excel era, they've got plenty of company. But they may find cloud computing provides more nimble forecasting of their business needs.
A&A

Bramwell’s Lunch Beat: The Bike Trip That Propelled Inversion Trend

The menu for August 5 features specials on Walgreens CFO leaves ahead of pending inversion decision, ex-IRS LB&I division official heads back to private sector, Missouri to vote today on sales tax hike to fund road projects, and more.
A&A

Auditing Standards Update--3rd Quarter 2014

This webcast will include discussions of commonly-applicable Clarified Auditing Standards for audits of non-public, non-governmental entities.
A&A

Accounting Standards Update--3rd Quarter 2014

This webcast will include discussions of recently issued, commonly-applicable Accounting Standards Updates for non-public, non-governmental entities.
Technology

The Four Security Questions for a Cloud Move

According to leading IT experts, here are four questions you should always ask a cloud-based service provider. The answers will tell you if they're keeping your data secure.
Education & Careers

CPA Licensure, Circa 2014

The process for taking the Uniform CPA Exam continues to improve and evolve. Amber Setter will share her expertise to prepare candidates and their employers for licensure success.
A&A

IIA Seeks Input on Proposed Changes to Global Internal Audit Framework

A task force commissioned by the Institute of Internal Auditors recommended several major enhancements to the International Professional Practices Framework, including introduction of a mission statement and core principles.
Tax

Tax Inversion: What's the Real Story?

As you might imagine, the practice of tax inversion, and how to best resolve it, has provoked debate from both sides of the aisle. Only CEOs seem to like it, but no one knows how to stop it.
A&A

Bramwell’s Lunch Beat: IL Gov. Candidate’s Use of an Overseas Tax Haven

The menu for August 4 features specials on why all tobacco taxes should be equal, shareholders get the shaft in tax inversion deals, activist investors also looking at tax-beneficial mergers, and more.

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