A number of ethics and risk management issues must be considered when preparing and filing FinCEN Form 114.
Tax Practice Management
Understanding forms 1095-A and 1095-B can help in preparing clients' individual income tax returns and fulfilling their professional due-diligence responsibilities.
A new scam takes the form of an email pretending to be from the practitioner’s tax software provider.
By developing expertise in a new practice area, a CPA can increase income and become a more well-rounded professional.
CPAs rated the tax preparation software they used in 2016 and how it handled common tasks.
Tax classes should teach students not only to navigate the Code but also to communicate their findings effectively through internal memos and client communications.
This column discusses some of the rules regarding preparation of Form 2848 and addresses professional ethics issues that arise in dealing with the form.
Tax-related identity theft fraud remains a widespread problem that is often difficult for victims and their tax preparers to correct.
This column provides two experienced CPAs’ overview of some key factors to consider before venturing out to start your own practice.
Because tax changes don’t take a vacation during filing season, this article helps practitioners keep up to date by summarizing tax developments for that period.
This article reviews how "taxpayer receipts" can help practitioners provide additional tax information to clients.
Tax season presents an opportunity to interact with current and prospective clients at a time when interest in the firm and its services is at its peak.
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.
This year-end article offers a list of tasks to consider to get ready for the upcoming filing season.
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.
A number of steps can be taken to minimize the opportunities for identity thieves to be successful.
To successfully attract and maintain seasonal staff, a practice needs a different approach than the one it takes with traditional full-time employees.
See how CPA tax practitioners rated the strengths and weakness of major tax preparation software products they used in 2015.
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.