Feature Articles

ICYMI | Analysis of the Initial Financial Statement Impact of the Tax Cuts and Jobs…

February 2020 0

In Brief The Tax Cuts and Jobs Act of 2017 (TCJA) is generally considered the most significant tax legislation since the Tax Reform Act of…

ICYMI | The Status of the ‘Marriage Penalty’

February 2020 0

One of the objectives behind a progressive income tax structure is to achieve a redistribution of wealth by imposing higher taxes on those who earn…

ICYMI | The Taxation of Cryptocurrency

February 2020 0

Bitcoin and several rival forms of cryptocurrency experienced record-breaking growth in recent years, leaving many investors and their CPAs grappling with uncertainty and surprise during…

September 2019 Issue

CPA Licensing and Unintended Consequences

September 2019 0

Professional licensing has always been what makes a CPA a CPA. Those three simple letters stand for years of dedicated

Letters to the Editor

Regarding CPA Exam Performance and the Accounting Curriculum

December 2019 0

I recognize that the article “CPA Exam Performance” (Stephen E. Rau, Brian M. Nagle, and K. Bryan Menk, September 2019, http://bit.ly/2NhwIvq)