Emerging blockchain technology might have significant changes in store for audit and assurance professionals. A report describes changes that might be coming and how CPAs can take advantage of opportunities the technology might provide.
A proposal by the AICPA Professional Ethics Executive Committee would revise independence rules that apply to AICPA members providing nonattest services related to an attest client's information systems.
Taxpayers who receive income from fiscal-year pass-through entities need guidance on when to claim the new Section 199A deduction for qualified business income. Here is a discussion of possible answers, based on the statute and legislative history.
Some companies use machine learning to measure employee engagement by evaluating email response time and other factors. But internal research at Facebook indicates employee surveys are still useful for predicting behavior.
UK Chancellor Philip Hammond has indicated he wants to discuss taxation of internet companies with other Group of 20 finance ministers. However, tax executives at large accounting firms question whether nations will reach a consensus on the right approach.
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