Tax Ethics & Standards

Ethical considerations of e-business for practitioners

Social media and cloud computing create more challenges for CPAs to protect client information from unauthorized disclosures and to avoid making false or misleading claims about their services — violations that could even be buried in webpage metadata.

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.

Newsletter Articles

TAX REFORM

Traps for the unwary: Tax Cuts and Jobs Act changes

By now many of us are familiar with the various provisions of the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97. Here is a list of changes together with (perhaps) unexpected nuances.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.