A life insurance policy’s premiums were held nondeductible by a dentist’s practice, and its increase in cash value was ...

AI developers rarely grant access to check whether their proprietary software is reliable, secure, and devoid of harmful ...

Early adopters such as Wipfli and Anders offer lessons learned that can help you finalize your QM system and confidently ...

Failure to have a proper engagement letter can lead to tax claims being asserted against firms. Learn how to help lower your risks.

Rights and obligations of an agreement pursuant to which the taxpayer paid a “break fee” terminating a proposed merger were in the nature of services, the court held, denying the IRS’s ...

Nearly three-quarters of S&P 500 companies have disclosed at least one AI-related risk in Form 10-K filings so far in 2025.

As public accounting firms continue to report a strong need for new talent, recent declines in accounting graduates are ...

Oscar Vives, who will speak at the AICPA’s National Tax Conference on retirement strategies, says the experience of growing ...

A new generative AI tool, initially focused on the auditing and accounting space, accesses information within the AICPA ...

Individual taxable earnings of up to $184,500 annually will be subject to Social Security tax in 2026, the Social Security ...

The AICPA praised the Senate passage of the bill, saying it will enhance IRS operations and improve the taxpayer experience.

The October A&A Focus webcast also examined considerations of using a cash-basis accounting method and considerations for ...