Practice Management & Professional Standards

Topics

February 1, 2018

A new approach to ethics education: Giving voice to values

The Giving Voice to Values approach focuses on putting ethics into action.

February 1, 2018

Ethics rule would require CPAs to discuss suspected illegal acts with clients

This column addresses how this new rule may impact CPA tax practitioners providing services outside the scope of an audit or to a nonaudit client.

January 1, 2018

Form 8879: Requirements, possible problems, and best practices for practitioners

This item discusses practitioners’ requirements and responsibilities surrounding electronic submission of clients’ tax returns.

January 1, 2018

Transcript of account issued by the IRS

When a transcript is obtained, it is important to know the meaning of transaction codes.

December 1, 2017

Kicking off tax season with engagement letters and organizers

It may be beneficial to consider making changes to your engagement letters and organizers this season.

November 1, 2017

Tax return position vs. tax return preparation

Simply preparing a return may invoke different ethical and legal standards than would providing tax advice.

September 1, 2017

Using technology to assist with year-end tax planning

This column focuses on developing a year-end tax planning strategy by using technology.

August 1, 2017

2017 tax software survey

This article offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.

August 1, 2017

Considering whether to file an income tax extension

Extensions can help in avoiding mistakes and determining that all appropriate forms are included with a return.

June 1, 2017

Tax season is over (or is it?): Now what?

This column presents a few thoughts to consider
before taking summer vacation.

May 1, 2017

Safeguarding confidential client information: AICPA and IRS guidance

This column offers practical items for tax professionals to consider as privacy best practices.

March 1, 2017

Protecting Electronic Data in an Unsecure World

Practitioners should consider taking small, actionable steps to secure data, rather than being overwhelmed by several big tasks.

February 1, 2017

Mistakes Were Made: Knowledge of Errors on Returns and What to Do About Them

While a tax practitioner and AICPA member has a duty to notify the client, the client is responsible for deciding whether to correct the error.

January 1, 2017

Pesky IRS Penalties: How to Get Them Abated for Clients

This item summarizes some common IRS penalties and the procedural and practical ways practitioners can obtain a penalty abatement.

January 1, 2017

Decision to Amend Ultimately Falls to the Client

Correcting a minor error that would result in only a small change in tax liability may be unjustifiable, given the cost involved.

December 15, 2016

Preparing and Filing Forms 1099 and W-2 in the Cloud Continues to Rise

Cloud-based preparation and filing reduces the burden and streamlines the overall process.

December 1, 2016

Keeping Virtual Tax Teams Connected

This column discusses the technology tools tax practice leaders are using to manage their virtual tax teams.

November 1, 2016

Ethics and Risk Issues in FBAR Preparation

A number of ethics and risk management issues must be considered when preparing and filing FinCEN Form 114.

November 1, 2016

Engagement Letters: Review Them Before It Is Too Late

Practitioners should consider taking a fresh look at
their tax engagement letter policy before the next busy season.

November 1, 2016

The ABCs of Form 1095

Understanding forms 1095-A and 1095-B can help in preparing clients’ individual income tax
returns and fulfilling their professional due-diligence responsibilities.

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Practice Management & Professional Standards

A new approach to ethics education: Giving voice to values

Ethics rule would require CPAs to discuss suspected illegal acts with clients

Form 8879: Requirements, possible problems, and best practices for practitioners

Transcript of account issued by the IRS

Kicking off tax season with engagement letters and organizers

Tax return position vs. tax return preparation

Using technology to assist with year-end tax planning

2017 tax software survey

Considering whether to file an income tax extension

Tax season is over (or is it?): Now what?

Safeguarding confidential client information: AICPA and IRS guidance

Protecting Electronic Data in an Unsecure World

Mistakes Were Made: Knowledge of Errors on Returns and What to Do About Them

Pesky IRS Penalties: How to Get Them Abated for Clients

Decision to Amend Ultimately Falls to the Client

Preparing and Filing Forms 1099 and W-2 in the Cloud Continues to Rise

Keeping Virtual Tax Teams Connected

Ethics and Risk Issues in FBAR Preparation

Engagement Letters: Review Them Before It Is Too Late

The ABCs of Form 1095

TAX PRACTICE MANAGEMENT

2025 tax software survey

Tax Clinic

Practical Sec. 174A tax planning in the post-OBBBA landscape

Sec. 163(j) after OBBBA: Leveraging cost-recovery accounting methods

Startups and the OBBBA: Rethinking C corporation vs. passthrough

Foreign employers’ FICA obligations: Key challenges and compliance strategies

Multigenerational wealth transfer with IDGTs and GST tax planning

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