Journal of Accountancy Large Logo
July 2013
How to open new doors by closing your office
TECHNOLOGY / PRACTICE DEVELOPMENT
As flexible work arrangements become more common and more employees work from home, some accounting firms are moving out of their brick-and-mortar offices into the virtual world. It’s a move than can save tens of thousands of dollars a year on rent and produce a number of other benefits, but firms must determine if it’s the right fit for them.
IRS offers new method for home office deductions
TAX
The rise in telecommuting also means practitioners will increasingly be called upon to help clients comply with the complex rules for claiming a home office deduction. A new safe harbor may make that easier.
PROFESSIONAL LIABILITY SPOTLIGHT

By establishing sound client acceptance procedures, CPAs often can identify problem clients before they cause trouble.

PERSONAL FINANCIAL PLANNING
What impact are tax law changes having on financial planning? Why might the retirement of the Baby Boomer generation lead to firm consolidation? How will the rollout of new standards affect personal financial planners? Experts answer these and other important questions.
IN PRACTICE / TAX
The authors distill research published in tax and accounting journals of interest to busy tax practitioners. This article focuses on academic research in taxation, including the effects of statutory tax incentives on individuals’ and businesses’ behavior and the effect of incentives on tax planning by tax directors.
FROM CGMA MAGAZINE

In today’s hyper-competitive global marketplace, the ability to consistently generate valuable products separates top performers from mere observers.

PROFESSIONAL ISSUES

CPA credentials are fairly mobile across U.S. state lines, and CPAs interested in working outside the United States will find the path to six countries open and hassle-free.

PRACTICE MANAGEMENT
Demographic and marketplace shifts are remaking the landscape for CPA firm succession plans. What has changed, and why do CPAs need to understand the M&A market before setting their succession strategy? Find out in the first installment of our series, “CPA Firm Succession: Solidifying the Future.”
FINANCIAL REPORTING / PROFESSIONAL DEVELOPMENT
Robert Herz, CPA, has published a memoir describing his experiences as FASB’s chairman during a time when the financial crisis and convergence movement gripped the accounting world. In this Q&A, read about Herz’s views on change management, leadership, convergence, and complexity.

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