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| Art of Accounting: Impossible Clients | | by EDWARD MENDLOWITZ | | | As a CPA, I deal with many types of clients’ personalities. If I choose only one type, I would not have had much of a practice. And I doubt I would have found that one perfect type too many times. I have been very fortunate to have really nice and very smart people as clients.
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| Expected Credit Loss Model Could Challenge Auditors | | by MICHAEL COHN | | | The International Auditing and Assurance Standards Board has released a publication describing some of the audit issues arising from the shift to Expected Credit Loss models when accounting for loan losses under new accounting standards.
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| Sanders Tax Plans Seen Raising $15.3 Trillion Over 10 Years | | by LYNNLEY BROWNING | | | Senator Bernie Sanders’s proposals for sweeping tax hikes on businesses and individuals to bankroll universal health care, infrastructure and free college tuition would raise $15.3 trillion over the next decade but “substantially reduce incentives to save and invest in the United States,” according to a new policy study.
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| Picking Better Clients | | | John Raspante of NAPLIA discusses in this video how to screen out clients who could represent potential liability risks for your firm.
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