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
A Board Seat Is a Significant Milestone: Here’s How to Get There Jim DeLuccia and Ryan G. Lafferty, CPA (Inactive) Journal Feature Dec 2, 2025 10:31:26 AM Many CPAs view a seat on a board of directors as a significant career milestone, but they aren't... Read more
Corporate CPAs and the Wide World of Opportunity J. Stephen McNally, CPA, CMA Journal Feature Dec 2, 2025 10:19:31 AM Becoming a CFO or member of the CFO’s team are excellent career path choices for CPAs. This feature... Read more
The One Big Beautiful Bill Act: Bigger Debt Isn’t Beautiful Edward R. Jenkins Jr., CPA, CGMA Journal Feature Dec 2, 2025 10:12:47 AM The One Big Beautiful Bill Act (OBBBA) was passed this summer, and its tax implications are broad... Read more