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Practice Management & Professional Standards

Teaching Ethics to Accounting Majors

Editor: Annette Nellen, CPA, Esq. Accounting professionals have faced increased pressure from regulators and the public in the wake of corporate scandals over the last few years. The sight of chief executive and financial officers parading into courtrooms has raised public awareness and concern about ethical behavior in management and

Tax-Strategy Patents and the Tax Gap

Two tax policy topics have recently been getting increased attention: tax-strategy patents and the tax gap. The AICPA has been taking an active role in the debate on each topic. This column summarizes the issues and the AICPA’s involvement. Tax-Strategy Patents The patentability of tax strategies is a growing concern

TAX PRACTICE MANAGEMENT

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2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

Prop. regs. issued on new qualified tips deduction

IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property