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Columns

Home /Columns
Featured

ICYMI | Department of Labor Position on Cryptocurrency Investment in 401(k) Plans

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

September 2022 0

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed…

Featured

ICYMI | Recent California State and Local Tax Developments

New Provisions and Requirements May Impact Out-of-State Taxpayers

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

September 2022 0

CPAs need to be aware of current tax developments in key states to properly advise entities doing business in multiple jurisdictions. Below is an overview…

May/June 2022

Forté Capital’s Selected Statistics

Economic & Market Data

By  CPAJ Staff

August 2022 0

Forté Capital's Selected Statistics U.S. New Home Sales The recent rise in mortgage rates has cooled the sales of new homes. The rush to close…

Featured

Taxation of Cryptocurrency Resources

By  Susan B. Anders, PhD, CPA/CGMA

August 2022 0

Individual taxpayers have probably noticed that they have been required to answer questions on Form 1040 about virtual currency transactions in recent years. The U.S.…

Featured

Gift Tax Returns on Extension

What to Consider Before Filing

By  Martin Shenkman, JD, CPA/PFS, AEP

August 2022 0

Gift tax returns that have been extended can provide a breather for tax preparers. That time should be used to plan the return, obtain relevant…

Featured

The Taxability of Third-Party Food Delivery Services

Understanding Complex Local Rules to Determine the Responsible Party

By  Corey L. Rosenthal, JD, Scott Smith and Latasha Lewis, CMI

July 2022 0

Two years into an unprecedented global pandemic, the impact of coronavirus (COVID-19) is still felt in many industries. The hospitality industry continues to be one…

Columns

Forté Capital’s Selected Statistics

Economic & Market Data

By  CPAJ Staff

June 2022 0

Forté Capital's Selected Statistics U.S. Treasury Yield Curve The yield curve has settled back into a normal shape, having been inverted from the 2-year to…

Featured

New International Accounting Ethics Standards

By  Susan B. Anders, PhD, CPA/CGMA

June 2022 0

In September 2018, the International Ethics Standards Board for Accountants (IESBA) issued a new International Code of Ethics for Professional Accountants, which was recently revised…

Featured

Department of Labor Position on Cryptocurrency Investment in 401(k) Plans

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

June 2022 0

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed…

Featured

The Risks Facing the CFO

By  Frank Manzi, CPA and Mark Martinelli, CPA

June 2022 0

Business risk is defined in generic terms as the exposure a company must consider that may lower its profits or lead it to fail. This…

Featured

Growing Today’s Accounting Businesses

By  Edward Mendlowitz, CPA/PFS, ABV

June 2022 0

Over the past 20 years, many public accounting practices transformed into accounting businesses, with some even becoming multifaceted professional services organizations. The shift was precipitated…

Featured

Recent California State and Local Tax Developments

New Provisions and Requirements May Impact Out-of-State Taxpayers

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

May 2022 0

CPAs need to be aware of current tax developments in key states to properly advise entities doing business in multiple jurisdictions. Below is an overview…

Featured

ICYMI | Defining Client Service

By  Jason L. Ackerman, CPA, CFP, CGMA

May 2022 0

The buzzword in CPA firms these days is advising: How do we get our firm to do more advising, how do our teams become advisors, and…

Columns

Forté Capital’s Selected Statistics

Economic & Market Data

By  CPAJ Staff

April 2022 0

Forté Capital's Selected Statistics U.S. Treasury Yield Curve One of the driving factors in both the economic picture and the capital markets is the expectation…

NextGen

Exploring the Variety of Career Opportunities Offered by the Accounting Profession

By  Jerry Maginnis, CPA

March 2022 0

In my role as an executive in residence at Rowan University in southern New Jersey, I have had the opportunity to meet with many students…

Featured

The Many Skills of the CFO

By  Frank Manzi, CPA and Mark Martinelli, CPA

March 2022 0

The demands placed on CFOs and their related financial organizations are driven by the many hats that they wear in discharging their responsibilities. As summarized…

Featured

ICYMI | COVID-Related Tax Resources

By  Susan B. Anders, PhD, CPA/CGMA

March 2022 0

In addition to the human health, remote work environment, and technology challenges presented by the coronavirus (COVID-19) environment, tax practitioners have had to absorb and…

Featured

ICYMI | The Five Hats of the CFO

By  Frank Manzi, CPA and Mark Martinelli, CPA

March 2022 0

The increasing complexity of business, whether it be from technology or globalization, has placed more responsibilities on an entity's CFO and financial organization. In addition,…

November/December 2022

Forté Capital’s Selected Statistics

Economic & Market Data

By  CPAJ Staff

February 2022 0

Forté Capital's Selected Statistics 12-Month Change in Inflation The perception of inflation has evolved from “transitory” in 2021 to “stubborn” in 2022, due in part…

Featured

Accounting Diversity, Equity, and Inclusion Resources

By  Susan B. Anders, PhD, CPA/CGMA

February 2022 0

The accounting profession has a long and respectable history, and has made important contributions to business, commerce, and economies for hundreds, if not thousands, of…

Featured

Defining Client Service

By  Jason L. Ackerman, CPA, CFP, CGMA

February 2022 0

The buzzword in CPA firms these days is advising: How do we get our firm to do more advising, how do our teams become advisors, and…

Featured

Recent Developments in FBAR Jurisprudence

By  Usman Mohammad, JD and Michael Gelb

February 2022 0

Failing to report foreign bank accounts on a Report of Foreign Bank and Financial Accounts (FBAR) form can carry severe financial consequences. The civil penalty…

Featured

To Confirm or Not to Confirm—Risk Assessment is the Answer

The Wise and Proper Use of Bank Confirmations

By  Howard B. Levy, CPA and L. Ralph Piercy, CPA

January 2022 0

Bank confirmations have been a valuable source of audit evidence since the dawn of the profession. Like all confirmations, they can be both effective and…

Featured

COVID-Related Tax Resources

By  Susan B. Anders, PhD, CPA/CGMA

January 2022 0

In addition to the human health, remote work environment, and technology challenges presented by the coronavirus (COVID-19) environment, tax practitioners have had to absorb and…

Featured

The Five Hats of the CFO

By  Frank Manzi, CPA and Mark Martinelli, CPA

December 2021 0

The increasing complexity of business, whether it be from technology or globalization, has placed more responsibilities on an entity's CFO and financial organization. In addition,…

Columns

Forté Capital’s Selected Statistics

By  CPAJ Staff

November 2021 0

Forté Capital's Selected Statistics Non-Farm Payroll The recent non-farm payroll data rose by 235,000 jobs in August, but this shows a break from the rising…

Featured

CPA Evolution Resources

By  Susan B. Anders, PhD, CPA/CGMA

November 2021 0

According to the U.S. Bureau of Labor Statistics Occupational Outlook Handbook, there were more than 1.4 million accountants and auditors in 2019 (https://bit.ly/3DYhhSC). Based on…

Featured

California Approves SALT Cap Workaround

An Overview of the Key Provisions

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

November 2021 0

California Governor Gavin Newsom recently signed Assembly Bill 150 (AB150), which created a workaround for the current $10,000 limitation on the deduction for state and…

Featured

The IRS’s Big Plans for Big Data

By  Christopher M. Ferguson, JD

October 2021 0

Faced with shrinking budgets and resources, for more than a decade the IRS has been forced to do more with less. It has responded by…

Uncategorized

ICYMI | Navigating the IRS’s Self-Dealing Rules for Private Foundations

By  Usman Mohammad, JD and Emma Westerhof

September 2021 0

The Donald J. Trump Foundation was undone by alleged acts of self-dealing involving its namesake, Donald J. Trump, who also allegedly used the foundation to…

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Our Latest Content

  • CPAJ News Briefs: FASB, IASB, GASB June 2023
  • Simplification May Not be so Simple May 2023
  • Audit Committee Penetration Testing Considerations May 2023
  • GASB Issues Statements 100 and 101 May 2023
  • Mitigating the Negative Impacts of Job-Related Stress May 2023












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