Retirement plan distribution can be taxed even when check isn’t cashed

An IRS revenue ruling explains what happens when a distribution check from a qualified plan isn’t cashed.


Ineffective management is hazardous to your firm’s health

Every year a number of small and mid-sized CPA firms either die on the vine, break up, or merge up if a well-run firm is willing to take them on.


Projectors for the traveling accountant

For accounting professionals who would like the option for on-the-fly presentations for clients or otherwise, here is the lowdown on portable projectors.


Firms on the move: MSCPA, NABA host Accounting Career Awareness summer camp

EisnerAmper changes corporate headquarters; Boomer Consulting hands out awards for excellence in tech; and more CPA news.


People on the move: Mize Houser hires director to lead tech for restaurant clients

Foodman CPAs hires director of anti-money laundering compliance; two firms celebrate a professional making the Houston Women Who Mean Business list; and more personnel news.


Opportunity zones and capital gains: What your clients need to know

While there are many ways to hit a home run with OZ investments, there are also plenty of ways to strikeout.


CFOs seek candidates with more tech skills, survey finds

A Robert Half survey also found that 91 percent of polled firms are equipped to train current staff members in technical proficiencies.


Changes coming in GILTI rules

The Internal Revenue Service and the Treasury Department issued a notice saying they intend to issue regulations for determining global intangible low-taxed income.


PCAOB offers guidance on new auditing estimates and specialist requirements

The Public Company Accounting Oversight Board issued four documents explaining the new rules.


FASB proposal to delay accounting standards could cause headaches for investors

Moody’s Investors Service is objecting to a proposal from the Financial Accounting Standards Board to defer the effective dates of its leases, hedging and credit loss standards for private companies and small public companies.