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245		0	_aJournal of Accountancy : _bA publication of the American Institute of CPAs
260			_aDurham, North Carolina : _bAmerican Institute of Certified Public Accountants, Inc., _c2018
300			_a84 pages : _bcolor illustrations ; _c27 cm.
490			_vJournal of Accountancy : A publication of the American Institute of CPAs, Volume 226, Issue 3, September 2018.
504			_aIncludes bibliographical references and index.
505			_aMitigating risk related to tax reform -- How TIGTA stymied an IRS impersonation scam -- Checking risk oversight can inform audits -- Women's initiatives: A step-by-step plan -- 2018 tax software survey -- Vacation home rentals and the TCJA -- Technology Q&A.
520			_a[Article Title : Mitigating risk related to tax reform / Deborah K. Rood, p. 14-17] Abstract : While tax planning opportunities associated with the law may be a windfall to a CPA firm's bottom line, vulnerability to professional liability claims exists.;[Article Title : How TIGTA stymied an IRS impersonation scam / Drew Adamek, p. 18-23] Abstract : New technologies aided a massive phone scam, but investigators turned the tables on scheme, which allegedly caused hundreds of millions of dollars' in taxpayer losses.;[Article Title : Checking risk oversight can inform audits / Mark Beasley, p. 26-33] Abstract : A strong or weak commitment to addressing enterprisewide risks may be an indicator of management's focus on financial reporting risks.;[Article Title : Women's initiatives: A step-by-step plan / Yasmine El-Ramly and Anita Dennis, p. 37-42] Abstract : A 3-year pilot program developed by the AICPA women's initiatives executive committee highlights successful firm strategies for empowering women.;[Article Title : 2018 tax software survey / Paul Bonner, p. 44-51] Abstract : To get through the rigors of tax season, CPAs depend on their tax preparation software.;[Article Title : Vacation home rentals and the TCJA / Conor Gilson, John Mckinley, and Matthew Geiszler, p. 54-57] Abstract : The law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-98, may have unforeseen indirect consequences for taxpayers with dwellings used for both short-term rental and personal purposes often referred to as mixed-use vacation homes.;[Article Title : Technology Q&A / J. Carlton Collins, p. 74-80] Abstract : This month's column answers questions about Excel headers, footers, and gridlines; file-naming strategies; and deleting online accounts.
650			_aACCOUNTING
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