Articles
Click here to view full article
Read more
The political turmoil of the U.S. may be inspiring some wealthy clients to move abroad. Logistics aside, what should be their tax questions? One important
Read more
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
Read more
Recently I wrote a short piece concluding that audit opinions still matter. I drafted this essay within the judicial context of a class action lawsuit,
Read more
It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud
Read more
The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect
Read more
Enacted in 1984, and subsequently amended, the Single Audit Act was established to provide assurance to the federal government that recipients of federal funds have
Read more
The Biden administration is ramping up new audit teams and regulations to collect some $50 billion in taxes over the next decade from business partnerships
Read more
Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in
Read more
Many nonprofits that were affected by the COVID-19 pandemic have financially benefited from claiming the Employee Retention Credit (ERC). But the ERC has become the
Read more
The Internal Revenue Service is once again waiving the hefty penalties for taxpayers who haven’t taken their required minimum distributions on the traditional IRAs they
Read more
Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online
Read more