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Journal of Accountancy
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.
A new analysis shows the earnings premium that accountants who pass the CPA exam receive at small, medium, and large companies.
Appropriate business practices can help not-for-profits develop the governance, strategy, and fundraising prowess they need to survive and thrive.
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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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The Tax Adviser
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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