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One of the many specialized areas CPAs can focus on is audits of employee benefits plans, which are subject to the Employee Retirement Security Act of 1974 (ERISA). There is typically elevated risk in these engagements because the Department of Labor (DOL) oversees the Form 5500 filings to which the audited financial statements are attached.
View MoreIt comes as no surprise to leaders of accounting practices that staffing challenges are among the top issues facing the accounting profession today.
View MoreFrom January through late spring, the Tennessee Society of CPAs and its lobbying team works with the Tennessee General Assembly to ensure the Legislature’s work aligns with our industry’s priorities.
View MoreFifty years ago, in January 1972, the late David Bowie released the single “Changes” from the album “Hunky Dory."
View MoreWeb3 is the new era of the World Wide Web. So, for Web3 – what is essential to know?
View MoreThe ESG movement is in full swing. Companies across industries now recognize that acting on and planning for environmental, social and governance (ESG) issues is an integral part of doing business in today’s economy.
View MoreThe IRS recently issued Notice 2023-23, providing clarification to financial institutions on changes to reporting for required minimum distributions due to the SECURE 2.0 Act.
View MoreAs part of its efforts to converge its standards with those of the International Auditing and Assurance Standards Board, the AICPA Auditing Standards Board recently issued Statement on Auditing Standards No. 149, providing a risk-based approach to group audits.
View MoreIn response to requests from tax practitioners, the IRS Office of Professional Responsibility recently issued guidance on practitioners’ professional responsibility obligations in connection with clients’ Employee Retention Credit claims, including prior federal tax returns claiming the ERC that the practitioners did not themselves prepare.
View MoreThe Tennessee Department of Revenue recently updated various tax manuals and released a brief overview of the substantive updates.
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