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THE CPA JOURNAL
The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeedin
TAX CHANGES FOR BUSINESSES IN THE CONSOLIDATED The CAA increases the deduction limit under IRC section 274 (m) for business meals to 100% of costs (the limit that had applied prior to the Tax Reform Act of 1986), rather than the usual 50% limit. This change is effective for expenses incurred in 2021 and 2022, but applies only to meals provided at restaurants (not defined in thelaw).
NONPROFIT LIQUIDITY
Nonprofits can use their audited financial statements to display the work done by a financially savvy and engaged management team. Making the process an organization uses to review, monitor, and address liquidity more transparent helps build trust and confidence in the organization. Curtis Klotz, CPA, is director of nonprofit innovationat CLA
THE MYTH OF AUDITOR INDEPENDENCE By J. Edward Ketz, PhD. The AICPA Code of Professional Conduct requires that members in public practice be objective, free of conflicts of interest, and independent in fact and appearance (section 300.050). The SEC likewise requires independence by the external auditors who perform an audit of management’s assertions in theregistrant’s
HOW TO CREATE AN INCIDENT RESPONSE PLAN Make sure that there are links to shareholders, the board, and—if the firm is private—investors. Empower the plan to help get in front of the bad news, as opposed to responding to the flurry of media requests. Build an effective incident response plan. Ensure that the IRP is a fully cross-functional plan with multiple resources from eachof
UNDERSTANDING THE RESEARCH AND DEVELOPMENT CREDIT ASC 730 defines development as using the research results 1) to develop a plan or design a new product or process or 2) to make a significant improvement to an existing product or process. IRC section 41 refers to this development phase as a process of experimentation (POE) and relates it to a separate and distinct business component. INVESTING IN QUALIFIED OPPORTUNITY FUNDS WITH IRREVOCABLELIST OF QUALIFIED OPPORTUNITY ZONE FUNDSQUALIFIED OPPORTUNITY FUND DESIGNATIONSQUALIFIED OPPORTUNITY FUND PERFORMANCE That changed when the U.S. Treasury’s now finalized opportunity zone (OZ) regulations opened the door for combining investments in qualified opportunity funds (QOF) with irrevocable grantor trusts (IGT), giving families a potent new tool to pass appreciating assets SELECTING MODIFIED RETROSPECTIVE TRANSITION FOR ADOPTING Transition Method Options. ASC 606-10-65-1d provides the option to use one of the following two transition methods: The “full retrospective” transition method: Retrospective application to each prior reporting period presented in accordance with ASC 250-10-45-5–10, subject to the practical expedients available under this option as may be elected pursuant to ASC 606-10-65-1f. CHARITABLE CONTRIBUTIONS BY S CORPORATIONS Charitable Contribution Rules for Individuals. Generally, contributions of long-term capital gain (LTCG) property will result in a deduction equal to the fair market value of the property, subject to a 30% of AGI limitation. This rule has not been affected by the Tax Cuts and Jobs Act (TCJA). LTCG property is defined as property thatwould
FBAR FILING FOR NON-U.S. CITIZENS The FBAR instructions provide that a U.S. person is “an alien residing in the United States. To determine if the filer is a resident of the United States apply the residency tests in 26 USC section 7701 (b).”. Under those residency tests, a non–U.S. citizen can be a U.S. person (in tax parlance, a “resident alien”) if she satisfiesTHE CPA JOURNAL
The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeedin
TAX CHANGES FOR BUSINESSES IN THE CONSOLIDATED The CAA increases the deduction limit under IRC section 274 (m) for business meals to 100% of costs (the limit that had applied prior to the Tax Reform Act of 1986), rather than the usual 50% limit. This change is effective for expenses incurred in 2021 and 2022, but applies only to meals provided at restaurants (not defined in thelaw).
NONPROFIT LIQUIDITY
Nonprofits can use their audited financial statements to display the work done by a financially savvy and engaged management team. Making the process an organization uses to review, monitor, and address liquidity more transparent helps build trust and confidence in the organization. Curtis Klotz, CPA, is director of nonprofit innovationat CLA
THE MYTH OF AUDITOR INDEPENDENCE By J. Edward Ketz, PhD. The AICPA Code of Professional Conduct requires that members in public practice be objective, free of conflicts of interest, and independent in fact and appearance (section 300.050). The SEC likewise requires independence by the external auditors who perform an audit of management’s assertions in theregistrant’s
HOW TO CREATE AN INCIDENT RESPONSE PLAN Make sure that there are links to shareholders, the board, and—if the firm is private—investors. Empower the plan to help get in front of the bad news, as opposed to responding to the flurry of media requests. Build an effective incident response plan. Ensure that the IRP is a fully cross-functional plan with multiple resources from eachof
UNDERSTANDING THE RESEARCH AND DEVELOPMENT CREDIT ASC 730 defines development as using the research results 1) to develop a plan or design a new product or process or 2) to make a significant improvement to an existing product or process. IRC section 41 refers to this development phase as a process of experimentation (POE) and relates it to a separate and distinct business component. INVESTING IN QUALIFIED OPPORTUNITY FUNDS WITH IRREVOCABLELIST OF QUALIFIED OPPORTUNITY ZONE FUNDSQUALIFIED OPPORTUNITY FUND DESIGNATIONSQUALIFIED OPPORTUNITY FUND PERFORMANCE That changed when the U.S. Treasury’s now finalized opportunity zone (OZ) regulations opened the door for combining investments in qualified opportunity funds (QOF) with irrevocable grantor trusts (IGT), giving families a potent new tool to pass appreciating assets SELECTING MODIFIED RETROSPECTIVE TRANSITION FOR ADOPTING Transition Method Options. ASC 606-10-65-1d provides the option to use one of the following two transition methods: The “full retrospective” transition method: Retrospective application to each prior reporting period presented in accordance with ASC 250-10-45-5–10, subject to the practical expedients available under this option as may be elected pursuant to ASC 606-10-65-1f. CHARITABLE CONTRIBUTIONS BY S CORPORATIONS Charitable Contribution Rules for Individuals. Generally, contributions of long-term capital gain (LTCG) property will result in a deduction equal to the fair market value of the property, subject to a 30% of AGI limitation. This rule has not been affected by the Tax Cuts and Jobs Act (TCJA). LTCG property is defined as property thatwould
FBAR FILING FOR NON-U.S. CITIZENS The FBAR instructions provide that a U.S. person is “an alien residing in the United States. To determine if the filer is a resident of the United States apply the residency tests in 26 USC section 7701 (b).”. Under those residency tests, a non–U.S. citizen can be a U.S. person (in tax parlance, a “resident alien”) if she satisfies CHARITABLE CONTRIBUTION BENEFITS EXTENDED BY THE The Coronavirus Aid, Relief, and Economic Security (CARES) Act, passed in March 2020, temporarily removed the adjusted gross income (AGI) limitation on the deduction of certain cash charitable contributions for individuals and exempt organizations formed as trusts. CONSIDERING THE LONGER-TERM EFFECTS OF LETTING STAR 14 hours ago · The 2018 Academic Study. The authors published (with a third coauthor) an academic study on management’s handling of ethical violations by star employees and average employees (Scot E. Justice, Jeffrey R. Cohen, and Dana R. Hermanson, “Star Employee Occupational Fraud: Treatment and Subsequent Effects,” Journal of Forensic and Investigative Accounting, 2018, vol. 10, no. 3, pp. TAX TREATMENT OF LIQUIDATIONS OF PARTNERSHIP INTERESTS Redemption of a Partnership Interest. Redemptions of a partner’s entire partnership interests are governed by IRC section 736. That section does not affect the amount of income, gain, or loss that will be reported by the retiring partner; instead, it determines whether the income will be a capital gain (or loss) or ordinary income, and whether the remaining partners will be able to deduct a CAA: ARTICLES, CONTENT, AND MEDIA The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeedin
TAX TREATMENT OF HOME-SHARING ACTIVITIES Income Tax Consequences of Home Sharing as a Rental Activity. The federal taxation of rental income is fairly straightforward. Under IRC section 61 (a) (5), rents are included in gross income. Treasury Regulations section 1.61-8 (a) defines rents as amounts “received or accrued for the occupancy of real estate or the use of personalproperty.”.
ARTICLES BY SCOT E. JUSTICE, DBA, CPA, AUTHOR AT THE CPA The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeedin
UNDERSTANDING THE RESEARCH AND DEVELOPMENT CREDIT ASC 730 defines development as using the research results 1) to develop a plan or design a new product or process or 2) to make a significant improvement to an existing product or process. IRC section 41 refers to this development phase as a process of experimentation (POE) and relates it to a separate and distinct business component. ARTICLES BY JANE M. SEARING, CPA, AUTHOR AT THE CPA JOURNAL The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeedin
ARTICLES BY JESSICA KARANTONIS, CPA, AUTHOR AT THE CPA JOURNAL The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeedin
USING RATIO ANALYSIS TO MANAGE NOT-FOR-PROFIT This article’s focus is on the use of financial ratios in trend analysis and benchmarking to improve the effectiveness of management and boards charged with monitoring not-for-profit organizations, specifically those not-for-profits that file Form 990. Financial ratios can help determine if a not-for-profit has sufficient resourcesand
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* ICYMI | The Importance of Audit Partners' Background * The Gap between GAAP and Non-GAAP * When Is a Business ‘Shielded’ from Financial Harm? * Reporting Critical Audit Matters * Prioritizing the Audit Committee Agenda* CPAJ News Briefs
* ICYMI | The Way We Were * Where Is Public Company Auditing Headed? * Litigation and Regulatory Risks* CPAJ News Briefs
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February 2019 Issue
MARCH 2020 - BY Jenna Burke, PhD, CPA, Rani Hoitash, PhD, CISA and Udi Hoitash, PhD ICYMI | THE IMPORTANCE OF AUDIT PARTNERS’ BACKGROUND INSIGHTS FROM THE NEW PCAOB FORM APFebruary 2020 Issue
MARCH 2020 - BY Theresa F. Henry, PhD, CPA, Rob R. Weitz, PhD and David A. Rosenthal, PhD THE GAP BETWEEN GAAP AND NON-GAAPFebruary 2020 Issue
MARCH 2020 - BY Ron Hauben, JD, Claudius B. Modesti, JD, Carolyn Welshhans, JD and Doug Carmichael LITIGATION AND REGULATORY RISKSNews & Views MARCH
2020 - BY Thomson Reuters CheckpointCPAJ NEWS BRIEFS
IRS, FASB, IASB NEWSFebruary 2019 Issue
MARCH 2020 - BY Jenna Burke, PhD, CPA, Rani Hoitash, PhD, CISA and Udi Hoitash, PhD ICYMI | THE IMPORTANCE OF AUDIT PARTNERS’ BACKGROUND INSIGHTS FROM THE NEW PCAOB FORM APFebruary 2020 Issue
MARCH 2020 - BY Theresa F. Henry, PhD, CPA, Rob R. Weitz, PhD and David A. Rosenthal, PhD THE GAP BETWEEN GAAP AND NON-GAAPFebruary 2020 Issue
MARCH 2020 - BY Ron Hauben, JD, Claudius B. Modesti, JD, Carolyn Welshhans, JD and Doug Carmichael LITIGATION AND REGULATORY RISKSNews & Views MARCH
2020 - BY Thomson Reuters CheckpointCPAJ NEWS BRIEFS
IRS, FASB, IASB NEWSWE RECOMMEND
* 01Litigation and Regulatory Risks * 02CPAJ News Briefs * 03ICYMI | The Importance of Audit Partners’ Background * 04The Gap between GAAP and Non-GAAPFEATURE ARTICLES
February 2019 Issue
ICYMI | THE WAY WE WEREMarch 2020 0
The Lawyer's duty is first of all to his client, and that duty frequently compels him to avail himself of technicalities and othermeans of…
TCJA Impact
ICYMI | ANALYSIS OF THE INITIAL FINANCIAL STATEMENT IMPACT OF THE TAXCUTS AND JOBS…
February 2020 0
In Brief The Tax Cuts and Jobs Act of 2017 (TCJA) is generally considered the most significant tax legislation since the Tax ReformAct of…
TCJA Impact
ICYMI | THE STATUS OF THE ‘MARRIAGE PENALTY’February 2020 0
One of the objectives behind a progressive income tax structure is to achieve a redistribution of wealth by imposing higher taxes on thosewho earn…
JANUARY 2020 ISSUE
January 2020 Issue
VOICES OF THE PROFESSION: INTERVIEW WITH THE UN’S CHANTAL…February 2020 0
In the past decade, sustainability has moved from the periphery to become central in the global efforts to promote economic … VOICES OF THE PROFESSION: AN INTERVIEW WITH FORMER CONGRESSMAN JOSEPHDIOGUARDI
July 2019 0
VOICES OF THE PROFESSION: VIDEO INTERVIEW WITH MARK MARTINELLI, CHIEF AUDIT EXECUTIVE AT SYNCHRONYJune 2019 0
VOICES OF THE PROFESSION: VIDEO INTERVIEW WITH STAVROS THOMADAKIS,IESBA CHAIR
May 2019 0
NEWS & VIEWS
News &
Views
CPAJ NEWS BRIEFS
March 2020 0
February 2020 Issue
PRIORITIZING THE AUDIT COMMITTEE AGENDAMarch 2020 0
News &
Views
CPAJ NEWS BRIEFS
March 2020 0
February 2019 Issue
ICYMI | THE WAY WE WEREMarch 2020 0
SPONSORED CONTENT
Lukka Tax
LUKKATAX FOR PROFESSIONALS: CRYPTO TAX SOFTWARE FOR TAXPRACTITIONERS.
TRENDING
December
2017 Issue
THE EQUIFAX DATA BREACHDecember 2017 0
Columns
TAX CHANGES IN THE 2017/2018 NEW YORK STATE BUDGETJune 2017 0
March 2016 Issue
ICYMI | TOP 10 CLIENT SCREENING, ACCEPTANCE, AND TERMINATION CONSIDERATIONS IN TAX ENGAGEMENTSDecember 2017 0
November
2017 Issue
FORENSIC ACCOUNTING
November 2017 0
ANALYSIS
February 2020 Issue
LITIGATION AND REGULATORY RISKSMarch 2020 0
February 2020 Issue
THE GAP BETWEEN GAAP AND NON-GAAPMarch 2020 0
February 2020 Issue
IMPLICATIONS OF BLOCKCHAIN ON THE AUDITMarch 2020 0
February 2020 Issue
APPLYING AUDITING STANDARDS IN A SCALABLE MANNERMarch 2020 0
COLUMNS
February 2020 Issue
WHEN IS A BUSINESS ‘SHIELDED’ FROM FINANCIAL HARM?March 2020 0
February 2020 Issue
AN OVERVIEW OF CURRENT DEVELOPMENTS IN CALIFORNIA AND TEXASMarch 2020 0
February 2020 Issue
REPORTING FOREIGN RETIREMENT PLANS ON REQUIRED INFORMATION RETURNSMarch 2020 0
January 2020 Issue
WHERE DOES THE BUCK STOP?February 2020 0
NOVEMBER 2017 ISSUE
November 2017 Issue
OUR GREATEST HITS | APPLICATIONS OF CONTROL CHARTSDecember 2017 0
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles … OUR GREATEST HITS | DEFERRED TAX ACCOUNTING FOR TAX CARRYFORWARDSNovember 2017 0
OUR GREATEST HITS | THE PERSONAL HOLDING COMPANY TRAP: FEDERALTAXATION
November 2017 0
OUR GREATEST HITS| THE FIVE ASSERTIONS: CATEGORIES OF ASSERTIONS ABOUT WHICH AUDITORS MUST COLLECT ADEQUATE…November 2017 0
FEBRUARY 2020 ISSUE
February 2020 Issue
MAKING PROGRESS IN ALBANY ON ELECTRONIC SIGNATURESFebruary 2020 0
In many things, New York is a recognized leader, standing at the forefront of finance, culture, and innovation. Yet it … CPA LICENSING AND UNINTENDED CONSEQUENCESSeptember 2019 0
PITFALLS OF NEW YORK’S DRIVER LICENSE REQUIREMENTNovember 2017 0
LETTERS TO THE EDITORNovember 2019 Issue
REGARDING CPA EXAM PERFORMANCE AND THE ACCOUNTING CURRICULUMDecember 2019 0
I recognize that the article “CPA Exam Performance” (Stephen E. Rau, Brian M. Nagle, and K. Bryan Menk, September 2019, http://bit.ly/2NhwIvq) … ‘FIRING’ BAD CLIENTSFebruary 2019 0
WHAT IS THE ‘COST’ OF AUDIT COMMITTEES?January 2019 0
ABOUT THE CPA JOURNAL The CPA Journal is a publication of the New York State Society of CPAs,
and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.CONTACT US
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