CPA Compliance: Licensing, Ethics, and Circular 230
Learn how CPA compliance requirements fit together, from state licensing and ethics to federal tax practice rules and oversight of attest work.
AU-C 520 Analytical Procedures: Requirements and Documentation
Learn how AU-C 520 analytical procedures operate in an audit, from planning and final review through substantive use, investigation, and documentation.
What Are Global Markets? Segments, Risks & Tax Rules
Learn how global markets work for individual investors, from the major segments and participants to the cross-border risks and U.S. tax obligations involved.
What Is a VAT ID? Format, Who Needs One, and How to Get It
Learn what a VAT ID is and how it works for businesses, from format and who needs one to getting a number abroad and verifying trading partners.
Are Buy-Sell Agreements Tax Deductible? Premiums and Structure
Learn whether buy-sell agreements are tax deductible, from how premiums and funding are treated to how structure and technical rules shape the outcome.
Which States and Zip Codes Have No Sales Tax?
Learn how states and zip codes with no sales tax actually work, from the handful of states without a statewide rate to local exceptions and online buying.
What’s the Penalty for Taking Money Out of a Roth IRA?
Learn how the penalty for taking money out of a Roth IRA works, from how contributions and earnings are taxed to timing rules, exceptions, and reporting.
Where Do Guaranteed Payments Go on Form 1040?
Learn where guaranteed payments from a partnership go on Form 1040, from the Schedule K-1 through the income, self-employment, and deduction entries.
How Much Tax Is Taken From Game Show Winnings?
Learn how tax on game show winnings works, from upfront withholding and non-cash prize valuations to your federal and state liability and loss offsets.
Accounting Research Bulletin No. 43: Inventory, Goodwill, GAAP
Learn how Accounting Research Bulletin No. 43 shaped U.S. financial reporting, from inventory and working capital rules to guidance on intangibles and depreciation.