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Practice Management & Professional Standards

Ethics and the tax preparer

The AICPA’s complimentary annual webcast on Tax Ethics answers questions on client confidentiality, tax practice quality control, conflicts of interest, records retention, and how
to address errors discovered on clients’ tax returns.

Tax practice issues in the age of COVID-19

CPAs are positioned to advise clients on fresh cybersecurity concerns, return filing date changes,
independent contractor status updates, PPP forgiveness determinations, and tentative NOL carrybacks.

Professional responsibilities in the virtual age

As the COVID-19 pandemic forces firms to accelerate the adoption and overall use of virtual
communication tools, practitioners need to be aware that the foundational principles of ethics and best practices still apply when using these
technologies.

Promoting integrity in the classroom

Academic integrity of colleges and universities depends on developing and enforcing a comprehensive policy that sets a framework for responding judiciously and transparently to academic dishonesty, such as cheating and plagiarism.

A road map for tax function automation

This article discusses methods and strategies for how a corporate tax department can move forward in its quest for tax function automation.

A new year, a better firm

Practitioners should consider resolutions on security, technology, and client service to prepare for the coming year.

employee benefits & pensions

Abstract image of pie chart, with pieces being pulled from several directions. IMAGE BY VECTORMINE/ADOBE STOCK

Profits interests: The most tax-efficient equity grant to employees

By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.

Tax Clinic

Proposed regulations issued on retirement catch-up contributions

IC-DISC commission payment provisions

The role of REITs for foreign investors in US real estate

Signing partnerships’ returns and other tax documents

Practical considerations for taxpayers and advisers following Loper Bright and Corner Post