This column explores the interrelationship of ethical and practical considerations that start before client data come into the office and continue after the return is filed.
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Practice Management & Professional Standards
Preparing for the 2016 Filing Season
This year-end article offers a list of tasks to consider to get ready for the upcoming filing season.
Training Seasonal Staff
The key to developing a working training program for seasonal staff is to start early.
An Overview of Tax Practice Issues That Arise Under Statement on Standards in Personal Financial Planning Services
This column discusses some of the issues that might arise for tax practitioners in light of Statement on Standards in Personal Financial Planning Services.
Identity Theft: Staying One Step Ahead of the “Bad” Guys
A number of steps can be taken to minimize the opportunities for identity thieves to be successful.
Attracting and Motivating Seasonal Staff
To successfully attract and maintain seasonal staff, a practice needs a different approach than the one it takes with traditional full-time employees.
2015 Tax Software Survey
See how CPA tax practitioners rated the strengths and weakness of major tax preparation software products they used in 2015.
2015 Tax Software Survey: Individual Product Survey Responses
Online-only: Contact information, basic packages and their features are shown below for selected products receiving more than 1% of total responses in the survey.
Resolving the Theft of Tax Clients’ Identity
This article offers tips for dealing with identity-theft fraud that requires correcting a taxpayer’s account.
Voluntary Tax Practice Reviews
This column provides an overview of the various provisions and resources that should be consulted if a tax professional is considering a review of his or her tax practice systems and procedures.
Majority of CPAs Polled Had Clients Victimized by Tax ID Theft This Year
Many CPAs reported it was difficult or very difficult to resolve the issue with the IRS, echoing recent findings by the Taxpayer Advocate Service.
Emerging Tax Issues Cause Due-Diligence Problems
From foreign accounts to health care, from marijuana businesses to captive insurance, emerging tax issues are presenting practitioners with thorny due-diligence problems.
Marijuana Business and Sec. 280E: Potential Pitfalls for Clients and Advisers
This article examines the unique income tax issues that are faced by regulated marijuana businesses and their CPAs.
Handling Last-Minute Changes for Clients: It Is Who We Are … It Is What We Do …
This column addresses the concerns of small CPA firms dealing with a business client base with assets of less than $10 million and the final regulations on tangible property or the "repair regulations."
Tax Practice Management: More Than Just Words
Competent practitioners should already know what it takes to have a successful accounting firm or to be a part of one. Financial capital, strong client relationships, and technical know-how are all key; however, other aspects must be consistently considered. This column provides a sampling of those areas and ideas.
Supervisory Obligations Under Circular 230
CPAs who oversee their firm’s practice should take note of the changes to expansion of supervisory obligations under Circular 230.
Is Now the Time to Implement PFP Services?
The CPA profession has naturally evolved toward personal financial planning (PFP). This is borne out by the results of the recent AICPA PFP Division survey on the economic benefits of implementing a PFP practice in a CPA firm, among other things.
Youth Movement: Attracting and Keeping Young People in the CPA Profession
CPAs from the Baby Boomer generation are approaching retirement in great numbers, leaving a gap of both people and knowledge to fill. Employers are learning how to adapt their workplaces and processes while attempting to maintain their values and culture to retain their top talent.
AICPA’s Revised Confidentiality Rule, Sec. 7216, and the Tax Professional
Practitioners are encouraged to determine whether they comply with both Sec. 7216 and revised AICPA client confidentiality rules.
What to Do When Your Client Receives a Summons
Practitioners should carefully consider the facts and circumstances of a client’s examination or collection matter if the IRS issues a summons.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
