How the suspension of personal exemptions affects health-care-related provisions | The Medicare Part D coverage gap is ending | Debunking myths surrounding HSAs
The Internal Revenue Service has issued guidance explaining that although the law known as the Tax Cuts and Jobs Act has eliminated the personal exemption deduction, taxpayers still qualify for the Sec. 36B premium tax credit and have to pay the Sec. 5000A shared-responsibility payment.
Misconceptions surrounding health savings accounts might affect people's use of these vehicles. Here is a look at myths related to taxes, Social Security and other topics.
A survey from Capital One finds many employees with access to an employer-sponsored retirement plan don't participate because they think they don't make enough to contribute. However, educating individuals about such plans can help.
Earn 20% more profit from your practice Firms across the country are achieving up to 20% more profit - and they didn't even have to take on new clients. What's their secret? They're offering Client Accounting Services (CAS) using Accounting Power CAS. Attend our free CAS webinar.
Presentations to the CEO or other executives will go awry if they don't clearly identify a problem and how a solution will improve the bottom line. Decision-makers will be more engaged if you leave ample time for questions and have facts ready to support your answers.
More than 800 finance, accounting and compliance professionals took part in our survey about financial reporting in today's complex environment. Get this report to learn the greatest challenges to the reporting process, how much time is spent on managing data, and more. Free analysis>
Performance-calibration sessions, in which managers meet and discuss their evaluations of their teams, should be an essential component of the employee-review process. These sessions can eliminate bias and ensure rewards and promotions are distributed fairly.
A critical way to expand your role with clients. Though you may not spend much time on forensic or valuation service work, you could be asked by clients to provide litigation support services. The AICPA Forensic and Valuation Services Section has resources you need to deliver. It’s just one more way to strengthen your role as trusted adviser.
Cutting through the noise and knowing which technology is best for your planning practice can be complicated. Choosing the right technology for your practice carries added value and efficiency. Here are ways to get started.
Uber, Lyft and Palantir are among a growing number of high-profile technology companies on track for initial public offerings next year. Deals in planning stages or in the IPO pipeline indicate valuations could exceed $100 billion.
Chinese economic growth declined to 6.5% in the third quarter from 6.7% in Q2, as an intensifying trade conflict with the US began to affect Chinese companies. The Q3 growth rate is the lowest China has experienced since the financial crisis.
Within 10 years, 50% of the US workforce -- including finance and accounting professionals -- will be freelancers. In this free webcast on Oct. 24 at 2 p.m. ET, you'll learn from experts how best embrace the future of work. No CPE offered.
Build your leadership on meaningful data
These days, there's an overabundance of data. But truly valuable leaders make sense of all the "noise." They take raw information and transform it into meaningful decisions. Become that type of leader. Complete the AICPA's Data Analytics Learning Program to expand your existing skills and meet business' growing demands.
The
American Institute of CPAs
(AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, not-for-profit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination and offers credentials for a number of specialized areas. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.
