Accounting for ESOPs Nicole K. Cradic, CPA Journal Column - Accounting & Assurance Dec 2, 2025 11:40:16 AM There are many reasons why company owners may consider selling their ownership stake to an employee... Read more
The OBBBA and the Intersection of Charitable Giving and Tax Planning Brian M. Balduzzi, JD, LLM (Taxation) Journal Column - Personal Financial Planning Dec 2, 2025 11:11:45 AM The One Big Beautiful Bill Act changed many provisions of the Internal Revenue Code as it relates... Read more
Utilizing Data Analytics to Investigate Ponzi Schemes Karyl Van Tassel, CPA, CFE, Danielle Wolford, CPA, CFE, and Ken Feinstein Journal Column - Forensic Accounting Dec 2, 2025 11:09:46 AM The victims of Ponzi schemes are often enticed by the promise of low risk and high reward, but in... Read more
Liability Implications of Private Equity Ownership of CPA Firms Irene M. Walton Journal Column - Liability Lessons Dec 2, 2025 11:02:00 AM When private equity interests become a part of an accounting firm, the practical consequence is not... Read more
Navigating Section 174, R&D Expenses, and the New Tax Law Sonnonedria Miller, CPA Journal Column - Federal Tax Dec 2, 2025 10:59:23 AM The One Big Beautiful Bill Act of 2025 (OBBBA) made significant changes to the tax treatment of... Read more
Build a Trusted Referral Network to Better Serve Clients Ryan G. Lafferty, CPA (Inactive) Journal Column - Practitioners Dec 2, 2025 10:57:15 AM If you are a sole practitioner or owner of a smaller firm, it is not uncommon that your clients... Read more
The Importance of Employee Benefit Plan Audits Karolina Wiszowaty, CPA, and Yen Tieu, CPA Journal Column - Employee Benefit Plans Dec 2, 2025 10:54:31 AM When it comes to employee benefit plans, an audit is more than a compliance action. As explained in... Read more
Size and Sizzle Make a Difference in CPA Firm M&A Ira Rosenbloom, CPA (Inactive) Journal Column - Business Succession Planning Dec 2, 2025 10:51:55 AM Today’s buyers and sellers of accounting practices are looking for specialized service offerings,... Read more
Where Is AI’s Place in the Finance Function? James J. Caruso, CPA (Inactive) Journal Column - Business & Industry Dec 2, 2025 10:46:53 AM But beyond the hype, how exactly can artificial intelligence (AI) be put to use in corporate... Read more
Student Athlete Income Recognition: State and Federal Tax Care Required Edward R. Jenkins Jr., CPA, CGMA Journal Feature Dec 2, 2025 10:35:43 AM With allowances for name, image , and likeness income, as well as damage awards for past athletes,... Read more