Latest Articles
  • Regulators and Standard Setters: Updates and Panel Discussion
  • Adapting to Constant Change
  • CPAJ News Briefs: FASB, PCAOB, IASB
  • Critical Audit Matter Reporting
  • Reassessing the Erroneous Refund Penalty
  • Keynote Session
  • Ensuring Integrity
  • ICYMI | Enhancing Employee Resilience
  • ICYMI | Adding Age (A) to DEI Is a Good IDEA
  • CPAJ News Briefs: FASB, IASB, AICPA
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • November/December 2022
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

November 2018 Issue

Home /Magazine/November 2018 Issue
Featured

ICYMI | An Interview with SASB Chair Jeffrey Hales

By  CPAJ Staff

April 2022 0

Sustainability is an increasingly important topic for the accounting profession. Recently, the editors interviewed Jeffrey Hales, the Catherine W. and Edwin A. Wahlen, Jr., Professor…

Feature Articles

ICYMI | Testing Participant Data in Employee Benefit Plans

By  Adam Lilling, CPA, CFA

December 2019 0

In 2015, the Department of Labor issued an audit quality study, “Assessing the Quality of Employee Benefit Plan Audits,” which concluded that 39% of audits…

Feature Articles

ICYMI | Estate Planning after the Tax Cuts and Jobs Act

By  Martin Shenkman, JD, CPA/PFS, AEP and Lamarr Butler-Parker, CFP

December 2019 0

Many articles have been written about how the changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) will affect estate planning. These…

Featured

ICYMI | 15 Questions Answered about Flood Damage

Using Insurance and Tax Deductions to Mitigate Losses

By  Heidi Tribunella, CPA and Thomas Tribunella

December 2019 0

In Brief The 2018 hurricane season has already brought two devastating storms, with Hurricane Florence causing major flooding in the Carolinas and Hurricane Michael causing…

Feature Articles

ICYMI | It’s Time to Fire Bad Clients

By  Jason L. Ackerman, CPA, CFP, CGMA

November 2019 0

Every year on October 15, clients send this author's firm information late into the afternoon, expecting the CPAs to finish their individual tax returns by…

Featured

ICYMI | From the Vine to the Bottle

Opportunities for CPAs within the Wine Industry

By  Cecily Raiborn, PhD, CPA, CMA, CFE, Janet B. Butler, PhD, CPA (inactive), CGMA, CITP and Ann L. Watkins, PhD, CPA

October 2019 0

In Brief The wine industry in the United States is growing, and with it the need for trusted professionals to help vintners of all kinds…

Feature Articles

ICYMI | Finding the Right Tax Software

2018 Annual Survey of New York State Practitioners

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

December 2018 0

In Brief New York tax practitioners encountered old and new challenges during the 2018 tax season, most notably with planning ahead for changes enacted by…

Feature Articles

Forté Capital’s Selected Statistics

By  CPAJ Staff

December 2018 0

Quarterly Real U.S. GDP Growth The U.S. economy is coming off of its tax cut–induced bump. Estimates of 2019 GDP are coming down, as indicated…

Feature Articles

Tax & Accounting Update

By  Thomson Reuters Checkpoint

December 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

Lies, Damned Lies, and Cost Accounting

How Capacity Management Enables Improved Cost and Cash Flow Management

By  Ronald J. Baker

December 2018 0

By Reginald Tomas Lee, Sr. Business Expert Press, 2016, ISBN 978-1631570650, $34.95 (paperback) Reviewed by Ronald J. Baker One of the 20th century's most influential…

Featured

ICYMI | The Equifax Data Breach

What CPAs and Firms Need to Know Now

By  Sidney Kess, JD, LLM, CPA and Walter Primoff, CPA/PFS, CGMA

December 2018 0

In the wake of the Equifax computer breach—in which key personal information of 145 million Americans was stolen—it may be correct to assume that anyone…

Featured

More Free Tax Research Options

By  Susan B. Anders, PhD, CPA/CGMA

December 2018 0

The 2018 Tax Software Survey reports that participating CPAs continue to use a variety of free online resources for tax research activities. Most respondents indicated…

Featured

It’s Time to Fire Bad Clients

By  Jason L. Ackerman, CPA, CFP, CGMA

December 2018 0

Every year on October 15, clients send this author's firm information late into the afternoon, expecting the CPAs to finish their individual tax returns by…

Featured

Testing Participant Data in Employee Benefit Plans

By  Adam Lilling, CPA, CFA

December 2018 0

In 2015, the Department of Labor issued an audit quality study, “Assessing the Quality of Employee Benefit Plan Audits,” which concluded that 39% of audits…

News & Views

The Big Accounting Hole

By  Richard L. Hecht, CPA

November 2018 0

In 2018, public companies are expected to buy back $1 trillion of their stock. Current accounting rules provide no accounting to shareholders for the profit…

Featured

Estate Planning after the Tax Cuts and Jobs Act

Opening the Dialogue

By  Martin Shenkman, JD, CPA/PFS, AEP and Lamarr Butler-Parker, CFP

November 2018 0

Many articles have been written about how the changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) will affect estate planning. These…

Featured

New Jersey Enacts Sales Tax Reforms

Taxing Remote Sellers and Marketplace Facilitators

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

November 2018 0

On October 5, New Jersey Governor Phil Murphy signed sales tax legislation that significantly expands who is required to collect and remit New Jersey sales…

Featured

15 Questions Answered about Flood Damage

Using Insurance and Tax Deductions to Mitigate Losses

By  Heidi Tribunella, CPA and Thomas Tribunella

November 2018 0

In Brief The 2018 hurricane season has already brought two devastating storms, with Hurricane Florence causing major flooding in the Carolinas and Hurricane Michael causing…

Featured

Listening to the Advice of Others

It’s Amazing What CPAs Can Do

By  Michael L. Cross, CPA

November 2018 0

At age 17, the probability of my becoming a CPA and creating a successful public accounting practice was similar to the probability of David slaying…

Featured

Mortgage Amortization Revisited

An Alternative Methodology

By  August A. Saibeni, CPA

November 2018 0

Mortgage amortization methods and tables are well known to accountants, real estate professionals, and other financial professionals. CPAs learn how to develop and use mortgage…

Featured

Tax Consequences of Settlement and Litigation Award Payments: Determining the Correct Treatment

By  Eric Smith

November 2018 0

When an individual receives a settlement or litigation award payment, the likely first question is whether the payment is taxable. While CPAs may know that…

November 2018 Issue

Tax Software Survey for 2018

Tax Software Prices

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

November 2018 0

The prices listed below are based on information found on the providers’ websites in September 2018. They have not been independently reviewed or verified, and…

Featured

From the Vine to the Bottle

Opportunities for CPAs within the Wine Industry

By  Cecily Raiborn, PhD, CPA, CMA, CFE, Janet B. Butler, PhD, CPA (inactive), CGMA, CITP and Ann L. Watkins, PhD, CPA

November 2018 0

In Brief The wine industry in the United States is growing, and with it the need for trusted professionals to help vintners of all kinds…

Featured

Recent SEC Disclosure Simplification Rules Adopted

By  Howard B. Levy, CPA

November 2018 0

This article is an update to the author's auditing column covering the same material in the proposal stage, published in the August 2018 issue of The…

Featured

Demystifying IRC Section 965 Math

An Overview of the Taxation of Foreign Earnings

By  Mary Beth Lougen, EA, USTCP

November 2018 0

In Brief The Tax Cuts and Jobs Act introduced many changes to the tax code, with little time for taxpayers or professionals to prepare for…

Featured

Disclosure of Pending Accounting Changes

By  Howard B. Levy, CPA

November 2018 0

This article contains practical guidance and support as to the appropriate disclosure of the expected effects of significant future accounting changes from new GAAP standards…

Featured

Finding the Right Tax Software

2018 Annual Survey of New York State Practitioners

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

November 2018 0

In Brief New York tax practitioners encountered old and new challenges during the 2018 tax season, most notably with planning ahead for changes enacted by…

Featured

An Interview with SASB Chair Jeffrey Hales

By  CPAJ Staff

November 2018 0

Sustainability is an increasingly important topic for the accounting profession. Recently, the editors interviewed Jeffrey Hales, the Catherine W. and Edwin A. Wahlen, Jr., Professor…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2022 The New York State Society of CPAs. All rights reserved.