On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…
ICYMI | Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021
Provisions Affecting Individual Taxpayers
On December 27, 2020, President Trump signed the Consolidated Appropriations Act of 2021 (CAA 2021) to fund the government for the balance of the fiscal…
A First Look at the American Rescue Plan Act of 2021
Provisions Affecting Individual Taxpayers
On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…
Seventy-five years have passed since Mary T. Washington Wylie became the first African-American woman to earn a CPA license, yet African-Americans and other minority groups…
Hidden Gems in the Consolidated Appropriations Act of 2021
Uncovering COVID-19–Related Tax Relief
On December 27, 2020, the President signed into law the Consolidated Appropriations Act (CAA), a 5,593-page combination of coronavirus (COVID-19) relief along with many other…
20 Questions about Establishing a Health & Wellness Program in the Workplace
Opportunities for Tax and Cost Savings
For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits,…
Closely held companies—including CPA firms—are susceptible to internal disagreements between their owners that sometimes lead to a “business divorce.” A business divorce is a legal…
Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021
Provisions Affecting Individual Taxpayers
On December 27, 2020, President Trump signed the Consolidated Appropriations Act of 2021 (CAA 2021) to fund the government for the balance of the fiscal…
Topics and Trends in The CPA Journal (1993–2020) [Web Exclusive]
A Text Mining Analysis
The CPA Journal, “The Voice of the Profession,” is the NYSSCPA’s monthly flagship publication and top member resource. The Journal has nationally focused content written by…
Significant changes are coming to the audit report. The Auditing Standards Board (ASB) issued SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in…
COVID-19 and the ‘Great Lockdown’
Telework Multistate Tax Considerations
The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…
PPP Payback Deadline May Have Unintended Consequences
CPAs Should Revisit Advice Given to Clients
To supplement its Payroll Protection Program (PPP) Rules, the Small Business Administration (SBA) regularly issues PPP frequently asked questions (FAQ) in numerical order, easily found…
With COVID-19 disrupting global supply chains and sales, businesses are losing income and incurring additional expenses as a result of the disruption. There likely will…
On April 8, 2020, FASB and its staff met to discuss various issues relating to the implications of the coronavirus (COVID-19) pandemic on certain FASB…
The coronavirus (COVID-19) pandemic has caused companies across the world to temporarily close their doors in an effort to halt or slow down the spread…
Seventy-five years have passed since Mary T. Washington Wylie became the first African-American woman to earn a CPA license, yet African-Americans and other minority groups…
The CPA Journal's annual tax software survey is geared toward tax professionals in New York state because they face a more complicated state tax environment…
On October 2, 2017, President Trump signed the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (Relief Act; P.L. 115-63). Title V…
At the request of the editors of the CPA Journal, insurance expert, Barry Zalma updated his blog for the benefit of our readers. In 2008, he…
Casualty Loss Deductions and Other Hurricane-Related Tax Benefits
Updated for Hurricanes Harvey and Irma
Editor's Note: This article was originally published in February 2013 as "Casualty Losses for Property Damaged by Hurricane Sandy" and has been updated to address…
This article was adapted for CPAJournal.com. Portions of this article were previously published by professional societies. For a list of resources and information on Hurricane Harvey,…
With the recent devastation caused by Hurricane Harvey, the editors of The CPA Journal thought it appropriate to re-present this article from December 2016…
Editor's Note: CPAs who plan to practice in this area are cautioned to familiarize themselves with the relevant state and federal laws governing the distribution, sale,…
The modern marvel of Facebook and other social networking sites has been consuming the leisure time of many Americans for quite a while now, and…