Contrary to what many think, the typical audits of financial statements do entail certain responsibility for the detection of fraud. The author examines the differences between the conventional audit ...
Over the last several years, private equity (PE)-backed companies have become increasingly active within the accounting field. Many CPA firm partners and leaders have received calls from interested PE ...
Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure ...
Terminally ill individuals often desire to benefit the people and institutions they love by means of actionable and effective tax planning, even in the final period of their life. These taxpayers, ...
The current technological transformation in accounting and taxation shows that “companies have a large appetite for increasing complex analytics, even when they cannot adequately perform the basics” ...
“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our 2003 Issue. Most taxpayers seek any ...
Tax advisors of estates are generally aware that the executor or personal representative of the estate is personally liable for the payment of federal estate taxes not only with respect to the probate ...
One of the issues that taxpayers face is accurately reporting their state income to the appropriate state taxing authorities and paying the correct amount of tax. But many taxpayers have income from ...
The One Big Beautiful Bill Act (P.L. 119-21) was signed into law on July 4, 2025, and § 70204 of OBBBA added new IRC §§ 530A, 128, 6434, and 139J. IRC § 530A created Trump accounts, which are ...
Under Internal Revenue Code (IRC) section 1031, direct swaps can be difficult to accomplish because the parties may not each have something the other wants. To facilitate exchanges, IRC section 1031 ...
The $1.9 trillion American Rescue Plan Act (ARPA) of 2021 (PL 117-2) was signed into law on March 11, 2021. The wide-ranging law contains many tax-relief measures for businesses, with varying ...
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