Conspiracy Theories Revisited
August 25, 2025The political calculus leads to more congressional seats. Under Section 2 of the 14th Amendment, the U.S. census counts all persons, regardless of citizenship or legal status. This boosts representation for Democratic strongholds. Data shows immigration-driven population growth shifted 26 House seats after the 2020 census, 24 from Republican-leaning states to Democratic ones, with California, New York, New Jersey, Massachusetts, and Illinois gaining the most.
August 26, 2025
NEWS
June 9, 2025
ENGAGE road trip: Simple directions for a smooth AI journey
On the surface, the number of sessions at AICPA & CIMA ENGAGE 25 that touch on artificial intelligence might seem intimidating to AI newcomers, but an AI workshop instructor explains why getting started is easier than you think.
June 6, 2025
53 CPA societies back AICPA in PTET SALT deduction effort
A letter from the AICPA and CPA societies in 53 states and jurisdictions criticizes the provision in the House version of the budget bill that would eliminate the state and local tax deduction for certain passthrough entities.
June 5, 2025
PEEC exposure draft seeks to clarify requirements for SSAE engagements
PEEC released for comment proposed changes to the AICPA Code of Professional Conduct related to engagements subject to the AICPA Statements on Standards for Attestation Engagements.
June 4, 2025
Economic optimism slides again amid tariff uncertainty
CPA leaders’ optimism declined sharply in the second quarter, as tariff concerns mount and businesses pivot their strategies to accommodate shifting requirements, according to a new AICPA survey.
June 4, 2025
AICPA publishes additional resources in push to preserve PTET SALT deduction
The passthrough entity tax/state and local tax deduction remains a priority for the AICPA. The budget bill now being considered by the Senate does not allow certain service-based businesses to deduct state and local taxes.
June 3, 2025
Simplified method to determine corporate AMT applicable status issued
A notice issued by the IRS with interim guidance for the application of the corporate alternative minimum tax offers an optional simplified method for determining applicable corporation status under Sec. 59(k).
June 2, 2025
Report card: Student interest in accounting shows marked improvement
Buoyed by a spike at two-year institutions, undergraduate enrollment in accounting programs is up 12% from the spring of 2024.
May 29, 2025
Tariffs back in force after appeals court ruling
A federal appeals court temporarily restored President Donald Trump’s power to impose tariffs. The Thursday ruling followed a district court’s nationwide injunction Wednesday curtailing that authority.
May 27, 2025
IRS hotline questions resolved faster in 2025; concern grows about agency’s future
An annual survey of AICPA members about IRS service showed the majority of respondents are concerned that political distractions will affect agency funding and administration in the future.
May 27, 2025
What leaders need to know about a growing group of employees
As Gen Zs and Millennials begin to become a bigger majority in the workforce, a new survey provides insights into what motivates them to switch jobs and what motivates them to stay.
May 22, 2025
AICPA recommends changes to prop. regs. on PTEP, related basis adjustments
The recommendations, sent Tuesday in a letter to Treasury and the IRS, include that the IRS expressly allow taxpayers to rely on proposed regulations until they are final.
May 22, 2025
House passes budget reconciliation bill with changes to tax provisions
Early Thursday morning, the House of Representatives passed the One Big Beautiful Bill Act by one vote. The bill had been amended by the Rules Committee, and it now goes to the Senate for consideration.
May 21, 2025
AICPA: Contingent fee provision in tax bill would help unscrupulous tax preparers
In a letter to congressional committee leaders, the AICPA said Congress should strike language from the tax bill that bars Treasury from regulating contingent fees.
May 19, 2025
AICPA names new FinREC chairman
The AICPA named Grant Thornton partner Rahul Gupta as chairman of FinREC. Gupta succeeds Mark Crowley, a managing partner at Deloitte.
May 18, 2025
Reconciliation bill clears committee on second try
Sunday revote came after Republican fiscal hawks initially joined Democrats to sink the bill, which includes tax provisions approved by the House Ways and Means Committee last week.
May 18, 2025
Ways and Means approves proposed TCJA extensions and tax changes
The bill would make key portions of the TCJA permanent and create a new “senior bonus” deduction, among its many provisions. An AICPA statement said it is “deeply troubled” by the plan to curtail use of passthroughs to avoid SALT cap. The bill now heads to the House Budget Committee.
May 16, 2025
IRS reduces user fee for estate tax closing letters
The receipt of an estate tax closing letter generally indicates that the estate tax return’s IRS examination is closed. Final and proposed regulations lowered the fee by $11.
May 16, 2025
FASB updates guidance on share-based consideration
The Accounting Standards Update addresses share-based consideration payable to a customer in conjunction with selling goods or services.
May 14, 2025
AICPA endorses some Ways and Means tax provisions, signals concern for others
One item is a “longstanding priority for the AICPA and the tax profession,” a news release said. The AICPA cited the “potential detrimental impact” of other provisions.
May 14, 2025
AICPA gives Gold Medal Award of Distinction to Mintzer
Andrew Mintzer, CPA, a firm leader in Los Angeles, was presented with the highest honor granted by the organization.
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From The Tax Adviser
July 31, 2025
Current developments in S corporations
July 31, 2025
Paid student-athletes: Tax implications for universities and donors
June 30, 2025
CHIPS Act final regs. offer many taxpayer-friendly provisions
June 30, 2025
Microcaptive insurance arrangements subject to new rules
Information management and technology assurance
August 20, 2025
Calculating AI’s impact on CPAs: New study quantifies time savings
Researchers determine the real difference that generative AI can have on the average accountant in terms of time spent on routine data entry versus time available for client support and billable hours.
August 14, 2025
The power of a digital detox and the value of committee volunteering
The first installment of a three-episode podcast road trip features an in-person discussion with a CPA who has learned to prioritize unplugging while on vacation. Listen to the episode or read the Q&A with Iowa’s Carrie Kruse, CPA, CGMA.
August 1, 2025
Intelligent process automation (IPA) pre-implementation planning guidelines
This framework helps firms and finance departments align strategies, optimize processes, and get ready for deploying IPA.
August 1, 2025
Accounting automation’s intelligent future
Unlike robotic process automation, intelligent process automation has advanced AI that can assist with judgments previously only CPAs could handle.
August 1, 2025
Quickly clean data with Excel’s TRIMRANGE and trim references
The TRIMRANGE function eliminates blank rows or columns from the boundaries of a specified range. This can be helpful when importing data from external sources, which can result in inconsistent formatting.
August 1, 2025
Optimize your meeting calendar in Outlook
Microsoft Outlook has several features that make it easier to schedule
meetings and help you manage and share your calendar more efficiently.
July 16, 2025
Overworked or overwhelmed? The two sides of technology
Productivity is lacking in the workplace, according to a Microsoft survey, with technology posing both as the problem and the solution.
July 1, 2025
3 ways to use ChatGPT-4o with Excel
This column looks at three ways to use
ChatGPT-4o with Excel.
July 1, 2025
6 Android phone features that boost productivity
This column looks at six phone features that can help with productivity and support better work/life balance.
June 25, 2025
‘Shift your tech strategy’: 3 keys to positive ROI
Business leaders are investing more than ever in new technologies, but the investment likely won’t pay off without a plan that aligns tech with business objectives.
June 18, 2025
Lessons from a CPA whose firm delivered a ‘textbook response’ to data breach
The owner of a CPA firm in Texas told attendees at an AICPA & CIMA ENGAGE 25 session on data security that the breach was one of the hardest things she had experienced in her career, yet she came out of it with clients still viewing her positively.
June 13, 2025
Insights from ENGAGE: Clever ways to improve your focus at work
Technology is responsible for creating decision fatigue, but a productivity expert shares how you can use those same technologies to reverse the impact and gain greater focus.
June 9, 2025
ENGAGE road trip: Simple directions for a smooth AI journey
On the surface, the number of sessions at AICPA & CIMA ENGAGE 25 that touch on artificial intelligence might seem intimidating to AI newcomers, but an AI workshop instructor explains why getting started is easier than you think.
June 1, 2025
5 advanced ways to use ChatGPT
This column offers 5 ways to take your ChatGPT skills to the next level.
June 1, 2025
Say bye to PivotTables with Excel’s new PIVOTBY function
This column introduces PIVOTBY, a new Excel function that may let you say bye-bye to PivotTables.
June 1, 2025
Agentic AI poised to change the way CPAs work
Find out what the next leap in the evolution of artificial intelligence is and how it may affect the way accountants do their job.
June 1, 2025
Real-life ways accountants are using AI
From mail automation to technical memos to data analysis and marketing, CPAs are transforming their work processes.
May 15, 2025
The ‘robot uprising’ and you: A CPA leader’s view on harnessing AI
An expert on artificial intelligence explains why the profession is well suited to deal with fast-moving technological changes despite saying, “Nobody can actually fully keep up.” Listen to the podcast episode or read the Q&A.
May 8, 2025
Professional liability Q&A: AI disclosure, retired-partner risk, and more
An author of the JofA’s Professional Liability Spotlight column explains why the answer to the question “Should I disclose my use of generative AI to clients?” isn’t simple. Listen to the podcast episode or read the Q&A.
May 7, 2025
Working smarter: 3 apps for CPAs
Expert panelists who will appear at AICPA & CIMA ENGAGE 25, June 9–12 in Las Vegas and live online, share top app recommendations across three main categories: productivity, training, and communication.
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