Management And Accounting Web

Journal of Accountancy 2020

January - December

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Journal of Accountancy 1905-1925 and 2005-2022  |  Journal Updates by Year

Abrams, A. 2020. Housing costs and the talent crunch: Many of the world's biggest cities have become unaffordable for workers, creating deep labor shortages. Here's how you can respond. Journal of Accountancy (February): 30-34.

Adamek, D. 2020. Forensic accountants team up to fight elder abuse. Journal of Accountancy (June): 34-39.

Adamek, D. 2020. Preparing for business interruption claims. Journal of Accountancy (May): 20-21, 23.

Adams, T. and C. A. Lafond. 2020. The SECURE Act's changes. Journal of Accountancy (July): 48-50. (SECURE - Setting Every Community Up for Retirement Enhancement. The act is intended to encourage individuals to save for retirement while relaxing employer administrative obligations).

Allen, S. C. 2020. Practitioners need a written information security plan. Journal of Accountancy (January): 48.

Amato, N. 2020. Strategic disruption: An expert's thoughts on moving forward. Journal of Accountancy (April): 30-31, 33, 35. (Related to the COVID-19 effect on established business models and assumptions).

Aquilio, M. 2020. Appreciated stock donation not treated as a taxable redemption. Journal of Accountancy (December): 64-66.

Aquilio, M. 2020. Failure to file FBAR is not due to reasonable cause. Journal of Accountancy (April): 45.

Aquilio, M. 2020. IRS setoff of tax overpayment upheld in bankruptcy. Journal of Accountancy (September): 66.

Austin, S. G., J. Colbourn, P. Doolittle and D. Renner. 2020. Lease accounting standard requires new auditor judgments. Journal of Accountancy (March): 22-26.

Austin, S. G., J. C. Colbourn, A. C. Ohrr and D. Mitchell. 2020. Pandemic alters lease accounting landscape. Journal of Accountancy (June): 22-24.

Bonner, P. 2020. 2020 tax filing season preview. Journal of Accountancy (January): 16-21, 21A.

Bonner, P. 2020. 2020 tax software survey. Journal of Accountancy (September): 22-29.

Bonner, P. 2020. CFC downward attributions get safe harbors. Journal of Accountancy (January): 54-56.

Bonner, P. 2020. 'Retail glitch fix' gets guidance. Journal of Accountancy (August): 56-57.

Bonner, P. 2020. Supreme Court overturns consolidated group tax refund allocation rule. Journal of Accountancy (April): 42.

Bonner, P. 2020. Use of standard mileage rate, other rules updated for TCJA. Journal of Accountancy (February): 64-65.

Bosch, K. 2020. The last word. Journal of Accountancy (September): 84.

Brennan, D. J. Jr. and J. C. Moffa. 2020. Avoiding the sales tax economic nexus train wreck: Find out which states are most aggressive in asserting Wayfair principles to claim more revenue. Journal of Accountancy (September): 50-54.

Burke, T. 2020. A reckoning for payroll tax deferrals. Journal of Accountancy (December): 62-63.

Bwerinofa-Petrozello, R. 2020. Overheard. Journal of Accountancy (July): 9.

Carlozo, L. 2020. Recruiting top finance talent in the public sector. Journal of Accountancy (October): 22-25.

Chambers, V. 2020. Onslaught of the tax procrastinators. Journal of Accountancy (March): 60-61.

Chipman, A. 2020. When hard times hit staff. Journal of Accountancy (April): 10.

Colucci, J. 2020. 'It's important that their styles are a good fit: Advice to CPA firms on selling the firm. Succession planning. Journal of Accountancy (November): 72.

Cordonnier, C., O. McCarthy and J. Seo. 2020. Taxpayer-favorable changes in the bonus depreciation regs. Journal of Accountancy (February): 58.

Cowan, M. J. 2020. Depression and the CPA. Journal of Accountancy (February): 16-20.

Davidowitz, M. 2020. Preparers beware: PTIN fees are back. Journal of Accountancy (November): 56-57. (Preparer Tax Identification Number).

Dennis, A. 2020. 10 steps for getting practice growth right. Journal of Accountancy (January): 38-41.

Dennis, A. 2020. Proceedings into retirement. Journal of Accountancy (January): 10.

Dohrer, B. and C. Mayes. 2020. Auditing during COVID-19: 6 areas to focus on. Journal of Accountancy (May): 14-15, 17-18.

Dohrer, B. 2020. How auditors can test inventory without a site visit. Journal of Accountancy (April): 36-38, 40-41.

Dohrer, B. and C. Mayes. 2020. 4 key COVID-19 audit risks for 2020 year ends. Journal of Accountancy (August): 30-33.

Dohrer, B. and L. Delahanty. 2020. What to consider before deferring ASB reporting standards. Journal of Accountancy (August): 38-42. (Effective date delay granted for new auditor reporting standards developed by the AICPA Auditing Standards Board).

Drew, J. 2020. Technology lessons from the pandemic - and beyond: The ninth annual accounting technology roundtable explores what the COVID-19 quarantines taught us about the ability of accountants to adopt and adapt. Journal of Accountancy (July): 36-40.

Drew, J. and K. Tysiac. 2020. 2020s vision: Tech transformation on tap. Journal of Accountancy (January): 26-32.

El-Ramly, Y. and A. Dennis. 2020. A 10-step plan for starting a coaching program. Journal of Accountancy (August): 18-22.

Ellison-Taylor, K. 2020. Together, we can make a difference: A 12-step plan to address racism and unconscious bias. Journal of Accountancy (August): 24-28.

Farr, L. 2020. Time management for CPAs. Journal of Accountancy (February): 12.

Ference, S. B. 2020. Client acceptance: A liability gatekeeper. Journal of Accountancy (December): 16-17.

Ference, S. B. 2020. Early warning signs of a large malpractice claim. Journal of Accountancy (September): 18-20.

Ference, S. B. 2020. Unintended consequences of professional referrals. Journal of Accountancy (November): 16-17.

Ference, S. B., D. K. Rood, S. Sterna and J. Wolfe. 2020. The indirect impacts of COVID-19 on CPA firms. Journal of Accountancy (April): 12-13, 15.

Franks, L. 2020. Cafeteria plan compliance. Journal of Accountancy (March): 52-57.

Franks, L. 2020. 'Gifts' to clergy may be remuneration. Journal of Accountancy (January): 50-51.

Franks, L. 2020. Offside penalty - IRS. Journal of Accountancy (August): 52-53.

Friedman, S. M. and D. R. Silversmith. 2020. Tax Court lowers tax due after revaluing disguised gifts. Journal of Accountancy (February): 62-64.

Goldstein, E. 2020. FASB's new cloud computing standard reduces complexity. Journal of Accountancy (July): 31-35.

Graat, B. 2020. Like-kind exchanges are now clearer. Journal of Accountancy (October): 46-47.

Griffin, M. R. and A. G. Dimond. 2020. Help interns grow their emotional intelligence. Journal of Accountancy (December): 44-47.

Griffin-Hunter, K. 2020. It's important to be authentic... Journal of Accountancy (December): 72.

Hall, D. 2020. Ask the expert* Cybersecurity. Journal of Accountancy (September): 74. (Use a password manager, a passphrase, and enable multifactor authentication).

Hammer, S. 2020. The COVID-19 era: Planning for the year end and beyond. Journal of Accountancy (December): 18-22, 25.

Hammer, S., Z. Zhang and C. J. Russo. 2020. Recent developments for municipal bond investors. Journal of Accountancy (September): 56-60.

Heroux, M. 2020. IRS offers to settle microcaptive insurance cases. Journal of Accountancy (February): 60-61.

Huber, M. 2020. Ethics quiz: Pressure to break the rules. Journal of Accountancy (May): 25-26, 28-29.

Jemiolo, S. V. 2020. Sec 6662(a) penalties require written supervisor approval. Journal of Accountancy (April): 42-43, 45.

Johnson, T. B., J. Rich and T. G. Noland. 2020. Why risk assessment merits increased auditor focus. Journal of Accountancy (November): 31-33.

Jones, K. T. and R. Hamm. 2020. Look before you leap into a 529 plan. Journal of Accountancy (June): 46-48, 50-54.

Journal of Accountancy. 2020. 2 million ITINs were to expire in 2019; IRS clarifies cryptocurrency 'hard forks' and 'airdrops'; TIGTA outlines top 10 IRS challenges for 2020. Journal of Accountancy (January): 55.

Journal of Accountancy. 2020. 2020 inflation adjustments issued; Automatic method changes are updated; IRS targets abusive conservation easements. Journal of Accountancy (February): 65.

Journal of Accountancy. 2020. Academics honored for achievements in education and accounting literature; Program provides scholarships and internships to ethnically diverse students; Student overcomes adversity to earn Medal of Inspiration; Awards recognize outstanding CPAs in government. Journal of Accountancy (November): 70-71.

Journal of Accountancy. 2020. Advice from ENGAGE: The ENGAGE 2020 virtual conference offered real-world lessons in accounting, auditing, personal financial planning, technology, and many other topics. Journal of Accountancy (September): 44-47.

Journal of Accountancy. 2020. AICPA honors service and professional contributions in tax; Awards recognize forensic and valuation services volunteers. Journal of Accountancy (February): 74.

Journal of Accountancy. 2020. AICPA issues guidance on accounting for forgivable PPP loans; FASB addresses insurance, convertible instruments, gifts-in-kind; FASB issues limited revenue recognition, lease accounting delays; COSO provides new guidance on risk appetite; UAA Model Rule changes proposed in support of CPA evolution; GASB addresses subscription-based technology; SEC amends disclosure rules for acquisitions and disposals; To-do list Journal of Accountancy (August): 9-12.

Journal of Accountancy. 2020. ASB issues standards on accounting estimates, audit evidence; The 10 elements of financial statements, according to FASB; GASB issues standards and guidance; Lease accounting effective date deferred for federal entities; Overhead; Three Lines Model for risk management gets major update; AICPA tax comment letters include pandemic-related advocacy; To-do list Journal of Accountancy (September): 11-14.

Journal of Accountancy. 2020. Auditing: In brief. Journal of Accountancy (September): 34.

Journal of Accountancy. 2020. Awards help support accounting firm research. Journal of Accountancy (February): 73.

Journal of Accountancy. 2020. Becoming an ally in the movement for racial justice; Perspectives on diversity. Journal of Accountancy (August): 26-27.

Journal of Accountancy. 2020. Business tax quick guide - tax year 2020. Journal of Accountancy (December): 23-24.

Journal of Accountancy. 2020. COD case holding affirmed; Payments for faulty foundation are excludable; PTIN fee to go down. Journal of Accountancy (July): 53.

Journal of Accountancy. 2020. CPA exam moves to 'continuous testing' model; GAAS alignment with new auditor reporting standards completed; GASB provides guidance for LIBOR transition; FASB Q&As clarify pandemic lease accounting issues; PCAOB seeks input on critical audit matters rule; GASB issues guidance on P3s and APAs  Journal of Accountancy (June): 9-12.

Journal of Accountancy. 2020. Don't be afraid to ask... Journal of Accountancy (August): 64.

Journal of Accountancy. 2020. Excel 365 has X-cellent upgrade over VLOOKUP. Journal of Accountancy (November): 62-68.

Journal of Accountancy. 2020. FASB alters not-for-profit accounting rules for gifts-in-kind; Ethics proposals address staff augmentation, records requests; SEC changes disclosure rules, redefines 'accredited investors'; Consistency sought in sustainability, corporate reporting through global effort; TQAs address lease accounting for retirement communities; Proposal aims to enhance auditors' risk assessment process; To-do list. Journal of Accountancy (November): 9-12.

Journal of Accountancy. 2020. FASB votes to delay key standards for nonpublic entities; 6-month delay granted for peer reviews; ASB formally issues deferral of effective dates; Effective dates extended for 3 AICPA ethics interpretations; GASB delays effective dates of recent pronouncements; Pandemic-related CPE exceptions granted to auditors under GAGAS; AICPA tackles many issues in corona virus advocacy; Materiality concepts clarified for federal entities; To-do list. Journal of Accountancy (July): 7-10.

Journal of Accountancy. 2020. Federal Circuit affirms schoolteacher's FBAR penalties; IRS issues FAQs on Sec. 199A rental real estate; IRS plans taxpayer compliance visits. Journal of Accountancy (March): 65.

Journal of Accountancy. 2020. Filing, payment postponement FAQs are updated. Journal of Accountancy (May): 45.

Journal of Accountancy. 2020. Former AICPA chair receives first women's lifetime achievement award. Journal of Accountancy (February): 73.

Journal of Accountancy. 2020. Inaugural program provides scholarships and internships to ethnically diverse students; Young CPAs attend annual AICPA leadership academy; Fellowships support minority doctoral students. Journal of Accountancy (January): 64.

Journal of Accountancy. 2020. 'Incidental' personal property allowed in like-kind exchanges; 'Siloing' NOLs against UBTI explained. Journal of Accountancy (September): 69.

Journal of Accountancy. 2020. Inside AICPA: Standing ovation program recognizes CPAs for contributions to PFP and IMTA. Journal of Accountancy (October): 66.

Journal of Accountancy. 2020. IRS disagrees with Paychex holding; KPMG director is named national taxpayer advocate; OIC fee is higher, but with more low-income assistance. Journal of Accountancy (June): 57.

Journal of Accountancy. 2020. IRS posts employee retention credit FAQs. Journal of Accountancy (May): 45.

Journal of Accountancy. 2020. LB&I revises compliance priorities during pandemic. Journal of Accountancy (May): 45.

Journal of Accountancy. 2020. News digest: FASB eases reference rate transition; Audit committees have opportunities for more disclosures; Reproposal sparks concerns; TQA issued on SAS 134; ASB addresses compliance with GAAS, PCAOB standards; IFAC seeks consistency, accountants' engagement in corporate reporting; SEC addresses shareholder proposals, proxy advice, ads, and solicitation; Demand for sustainability assurance is growing. Journal of Accountancy (January): 6-9.

Journal of Accountancy. 2020. News digest: FASB officially delays 4 major standards; ASB aligns with other US standard setters on materiality; ASB proposes conforming amendments; FASB moves to tweak codification, credit losses standard; New standard adds flexibility for agreed-upon procedures; How critical audit matters relate to critical accounting estimates. Journal of Accountancy (February): 8-11.

Journal of Accountancy. 2020. News digest: AICPA proposes updates to material tested on CPA exam; SEC proposes updating auditor independence rules; Adaptive learning self-study enabled in new CPE provider rules; New FASB standards aims to simplify accounting for income taxes; AICPA issues TQAs related to Sec. 163(j), GASB 84; New chairs for FASB, GASB, FAF trustees; Proposal would delay lease accounting effective date for federal entities. Journal of Accountancy (March): 7-10.

Journal of Accountancy. 2020. News digest: Accounting profession leaders call for action against climate change; SEC exempts certain companies from ICFR attestation requirement; FASB proposes gift reporting update, issues narrow changes; AU-C 800 series mended to conform with auditor reporting standard; GASB addresses lease accounting, OPEB financial statement disclosures; Survey shows how firms can advance women in the workplace; AICPA launches SOC for supply chain. Journal of Accountancy (April): 4-9.

Journal of Accountancy. 2020. News digest: Direct examination engagement created by SSAE No. 21; Fair value, stablecoins addressed in new AICPA guidance; New FAQs address health care entity pandemic accounting; Report supports established interstate mobility principles; SEC aims to reduce unnecessary auditor independence red flags; Audit committee cybersecurity disclosures rising in proxy statements; Overheard; SEC accepting applications for accounting fellow positions; FASB proposes 3 targeted lease accounting changes.  Journal of Accountancy (December): 9-12.

Journal of Accountancy. 2020. Personal financial planning: In brief. Journal of Accountancy (September): 40.

Journal of Accountancy. 2020. Progress continues on CPA licensure model transformation; FASB simplifies accounting for convertible instruments, contracts in own equity; Government financial reporting model would change under GASB proposal; Overhead; Pandemic-related FAQs published for health care entities; Provider relief funds included in audit determination, HHS says; AICPA requests that PPP loan forgiveness-related expenses remain deductible; To-do list. Journal of Accountancy (October): 11-14.

Journal of Accountancy. 2020. Reconsideration of estate's penalty abatement yields same result; In-game currency not taxable, IRS clarifies; IRS to step up high-income taxpayer visits. Journal of Accountancy (April): 43.

Journal of Accountancy. 2020. Settlement agreement's capital gain allocation withstands challenge by IRS; Nonwillfull penalties are assessed per FBAR form, not per account. Journal of Accountancy (October): 48-51.

Journal of Accountancy. 2020. Tax: In brief. Journal of Accountancy (September): 52.

Journal of Accountancy. 2020. Tax/Personal financial planning: In brief. Journal of Accountancy (September): 58.

Journal of Accountancy. 2020. Where to turn. Journal of Accountancy (May): 48.

Jowers, A. 2020. The most rewarding part...is building relationships. Journal of Accountancy (July): 60.

Knight, M. and R. Taylor. 2020. Flexible work strategies for public accounting. Journal of Accountancy (February): 23-27.

Knopf, T. 2020. How to identify and report health care fraud. Journal of Accountancy (March): 28-30.

LaFollette, G. 2020. Tech tools. Journal of Accountancy (February): 72. (New payment apps).

LaFollette, G. 2020. Tech tools. Journal of Accountancy (March): 74.

LaFollette, G. 2020. Tech tools: Tips and tools for eliminating duplicate files. Journal of Accountancy (September): 82.

LaFollette, G. 2020. Tech tools: Check your exposure to the dark web. Journal of Accountancy (November): 69.

LaFollette, G. 2020. Tech tools. Journal of Accountancy (October): 65.

LaFollette, G. 2020. Tech tools: 3 ways to professionalize your zoom presence. Journal of Accountancy (December): 69.

Lagarde, B. and J. R. Cutrer. 2020. Going virtual with client communications. Journal of Accountancy (December): 68.

Lapidius, L. 2020. Addressing third-party discrimination or harassment. Journal of Accountancy (July): 14-15.

Mansfield, S. 2020. Talking through adversity. Journal of Accountancy (August): 13.

Mantzke, K., B. Cripe and S. Youngberg. 2020. Former kiddie tax rules restored. Journal of Accountancy (July): 42-45.

Mantzke, K., B. Cripe and S. Youngberg. 2020. Writing to win tax appeals. Journal of Accountancy (January): 42-46.

Masciantonio, A. K. 2020. Limiting the impact of negative QBI. Journal of Accountancy (November): 46-47, 50-52. (Qualified Business Losses).

McConnell, W. 2020. Develop and nurture a true personal connection... Journal of Accountancy (February): 76.

McCoon, M. A. 2020. Interest sought on $500 million missing refund. Journal of Accountancy (December): 66-67.

McGimsey, C. L. and N. S. Lewis. 2020. Remote forensic interviews. Journal of Accountancy (December): 14.

McKinley, J., L. Richardson and J. Lee. 2020. The new charitable deduction for nonitemizers. Journal of Accountancy (September): 64-65.

McNeal, A. 2020. What's your fraud IQ? Journal of Accountancy (August): 34-37.

Meyer, C. 2020. Achieving partner unity. Journal of Accountancy (July): 12.

Meyer, C. 2020. Finance priorities for post-merger integration. Journal of Accountancy (February): 42-44.

Meyer, C. 2020. Make sure staff get the right CPE. Journal of Accountancy (November): 20-23.

Mishler, M. D. 2020. Capex risk management during the coronavirus pandemic: Use these five steps to identify company vulnerabilities as well as capital expenditures during a global crisis. Journal of Accountancy (December): 26-30.

Mishier, M. D. 2020. End of LIBOR: How all industries, not just banks, can prepare: The change affects any company that has borrowed money through rate-referenced debt or has an agreement that references the London Interbank Offered Rate (LIBOR). Journal of Accountancy (August): 44-48.

Mitzen, M. and D. K. Rood. 2020. Navigating storms, and risk with subcontractors. Journal of Accountancy (January): 12-13.

Mohan, S. A. 2020. We all know what we're working toward... Journal of Accountancy (January): 68.

Mollberg, K. T. 2020. Time to consider a Roth conversion. Journal of Accountancy (October): 30-35.

Murphy, M. L. 2020. Hedge accounting may be more beneficial after FASB's changes. Journal of Accountancy (June): 26-29, 31-32.

Murphy, M. L. 2020. The art of the client email. Journal of Accountancy (September): 16.

Nevius, A. M. 2020. Year-end government spending bill contains many tax provisions. Journal of Accountancy (March): 62-63.

Nevius, A. M. and S. P. Schreiber. 2020. COVID-19 pandemic prompts many tax changes. Journal of Accountancy (April): 16-19, 21.

Ovaska, S. 2020. How to guard client finances against dementia. Journal of Accountancy (January): 34-37.

Pan, K. and A. Blankley. 2020. Excel vs. Tableau: See your data differently. Journal of Accountancy (March): 32-37.

Patrick, B. 2020. Answering 7 questions about remote work. Journal of Accountancy (October): 61-62.

Patrick, B. 2020. Microsoft 365. Journal of Accountancy (December): 70-71.

Patterson, K. 2020. It's important to have an open mind... Journal of Accountancy (March): 76.

Pirrone, M. M. 2020. $24 million in transfers were not gifts. Journal of Accountancy (September): 68-69.

Pirrone, M. M. 2020. $8.7 million partnership income adjustment by IRS disallowed. Journal of Accountancy (March): 64-66.

Pirrone, M. M. 2020. Estate is entitled to refund of Sec 6651 late-filing penalty. Journal of Accountancy (January): 53-54.

Pirrone, M. M. 2020. Liquidation of assets not mandated for taxpayers' installment agreement. Journal of Accountancy (August): 55-56.

Pirrone, M. M. 2020. Sec. 280E is not an excessive fine under Eighth Amendment. Journal of Accountancy (February): 62.

Politzer, M. 2020. Spotting fraud during the bankruptcy process: Top red flags. Journal of Accountancy (October): 26-29.

Pryor, C. R., N. C. Lynch and S. S. Gray. 2020. When factoring receivables can help SMEs improve cash flow. Journal of Accountancy (December): 32-36.

Puzella, C. 2020. State conformity to CARES Act relief. Journal of Accountancy (September): 62.

Radigan, J. 2020. How to incorporate AI into your audit. Journal of Accountancy (September): 71, 73, 76-77.

Ray, R. 2020. Deducting losses in the CARES Act's window. Journal of Accountancy (November): 41-44.

Reichert, C. J. 2020. Denial of taxpayer' travel deductions is upheld. Journal of Accountancy (July): 53-54.

Reichert, C. J. 2020. Golf course easement served a valid conservation purpose. Journal of Accountancy (September): 67-68.

Reichert, C. J. 2020. No deduction for paying corporate parent's expense. Journal of Accountancy (January): 52.

Reichert, C. J. 2020. Tax Court denies deduction for conservation easement. Journal of Accountancy (August): 54-55.

Reichert, C. J. 2020. Tax court holds cutting horse activity had a profit motive. Journal of Accountancy (March): 63-64.

Reichert, C. J. 2020. Tax matters: Missing IP PIN does not toll the limitation period. Journal of Accountancy (December): 64.

Reichert, C. J. 2020. Taxpayers are allowed charitable contribution deductions for land. Journal of Accountancy (November): 58-61.

Reichert, C. J. 2020. Taxpayers' petition to the Tax Court was untimely. Journal of Accountancy (June): 54-55.

Reinstein, A., C. L. Miller and J. Fleming. 2020. More flexibility for agreed-upon procedures: SSAE No. 19 makes changes to standards that may enhance practitioners' ability to provide value to report users. Journal of Accountancy (September): 32-37.

Roane, D. E. 2020. Deducting home office expenses. Journal of Accountancy (May): 36-37, 39-41.

Roane, D. E. 2020. Start or review an accountable plan: Employee reimbursements need careful compliance. Journal of Accountancy (February): 52-57.

Roberts, M. L. 2020. Supervisory approval of penalties. Journal of Accountancy (August): 50.

Rood, D. K. 2020. Financial planning: Remember to plan for risk. Journal of Accountancy (March): 14-15.

Ryle, P. M., L. Goodman, and J. A. Soled. 2020. Tax consequences of data breaches and identity theft. Journal of Accountancy (October): 39-42.

Schimmenti, C. 2020. COVID-19 and withdrawals from retirement plans. Journal of Accountancy (November): 54.

Schreiber, S. P. 2020. IRS explains how nonfilers can receive economic impact payments. Journal of Accountancy (May): 45, 47.

Schreiber, S. P. 2020. IRS posts FAQs on paid COVID-19-related sick and family leave. Journal of Accountancy (May): 47.

Schreiber, S. P. 2020. Tax matters: Prop. regs. would govern silo rules for exempt organizations. Journal of Accountancy (July): 52-53.

Schreiber, S. P. 2020. Taxpayer may deduct casualty losses in prior years. Journal of Accountancy (January): 54.

Schreiber, S. R. and D. Strausfeld. 2020. COVID-19 tax guidance for businesses. Journal of Accountancy (May): 31-32, 34-35.

Seo, R. and D. R. Silversmith. 2020. Chartering vessel to decommission oil and gas wells is ECI. Journal of Accountancy (June): 55-57.

Seto, A. and J. Tapajna. 2020. New conflict-of-interest guidelines for tax services. Journal of Accountancy (May): 42.

Sherr, E. R. 2020. Why states need to enact MTC model statute in 2020. Journal of Accountancy (March): 58. (Multistate Tax Commission's Model Uniform Statue and Regulation for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments).

Simonis, B. 2020. Send a message that you enjoy what you do. Journal of Accountancy (October): 68.

Sims, L. A. 2020. Unclaimed property: What is it, and what are the risks? Journal of Accountancy (November): 35-38.

Singer, R., H. Winiarski and S. Coleman. 2020. Accounting for sale and leaseback transactions. Journal of Accountancy (July): 24-29.

Strausfeld, D. 2020. IRS grants relief for COVID-19 disruptions on tax residency. Journal of Accountancy (May): 44-45.

Taylor, D. 2020. Tax payer advocate reports on IRS COVID-19 challenges. Journal of Accountancy (October): 44.

Thomas, W. S. 2020. Power BI: An analytical view. Journal of Accountancy (March): 40-51.

Thorps, D. 2020. Challenges to consider in auditing revenue recognition. Journal of Accountancy (July): 18-23.

Trivedi, S., E. Martin and D. Stamper. 2020. Tentative refunds under the CARES Act in 2020. Journal of Accountancy (July): 46.

Tysiac, K. 2020. A future-focused path for CPA licensure. Journal of Accountancy (February): 6-7.

Tysiac, K. 2020. A passion for quality and skill development. Journal of Accountancy (June): 16-20.

Tysiac, K. 2020. Interest and opportunity. Journal of Accountancy (March): 12.

Tysiac, K. 2020. New CPA licensure model proposal advances. Journal of Accountancy (July): 6.

Tysiac, K. 2020. Pandemic accounting: How to make the right judgments. Journal of Accountancy (November): 24-29.

Tysiac, K. 2020. Pandemic places accounting, auditing rules in flux. Journal of Accountancy (April): 22-23, 25, 27, 29.

Tysiac, K. 2020. Remote auditing comes to forefront during pandemic. Journal of Accountancy (April): 40.

Tysiac, K. 2020. Standard setters focus on costs vs. benefits, big three' projects. Journal of Accountancy (December): 38-42.

Vetter, A. 2020. 4 ways CPAs can manage their stress. Journal of Accountancy (January): 22-25.

Vetter, A. 2020. Tech tips for remote work. Journal of Accountancy (November): 14.

Vien, C. L. 2020. How to win next-gen clients. Journal of Accountancy (March): 16-20.

Vien, C. L. 2020. Talk about more than money when readying clients for retirement: Work provides people with structure and purpose. Make sure your clients won't feel adrift without it. Journal of Accountancy (September): 39-43.

Walker, P. L. and T. L. Barton. 2020. Boardroom advice for handling disruptive risk. Journal of Accountancy (February): 46-50.

Westley, R. A. 2020. Financial planning strategies for depressed asset values. Journal of Accountancy (June): 64.

Wiesenfeld, J. 2020. Becoming a fraud fighter. Journal of Accountancy (October): 16.

Wiesenfeld, J. 2020. When business owners defraud their partners. Journal of Accountancy (June): 42-44.

Wilder, M. and A. McNeal. 2020. What's your fraud IQ? Journal of Accountancy (February): 36-40.

Williams, K. L. 2020. Record macros to quickly perform routine tasks; Stymie hackers with these 6 steps; Quickly bring blank cells to your attention. Journal of Accountancy (September): 78-81.

Williams, K. L. Technology Q&A. Journal of Accountancy (July): 56-59. (Creating a data-entry form is Excel; Ergonomics for the home office.

Williams, K. L. 2020. Technology Q& A: Forget smartphones, use smart Excel! Journal of Accountancy (August): 58-62.

Williams, K. L. 2020. Technology Q&A. Journal of Accountancy (June): 58-62.

Williams, K. L. 2020. Using LEFT, MID, RIGHT to dissect Excel cells. Journal of Accountancy (October): 60-61.

Williams, K. L. 2020. Using the Excel Cameral tool. Journal of Accountancy (October): 63-64.

Williams, K. L. and B. Patrick. 2020. Technology Q&A. Journal of Accountancy (January): 58-62.

Williams, K. L. and B. Patrick. 2020. Technology Q&A. Journal of Accountancy (February): 68-71.

Williams, K. L. and B. Patrick. 2020. Technology Q&A. Journal of Accountancy (March): 68-73.

Wilson, J. 2020. How the COVID-19 crisis is leading to lasting change. Journal of Accountancy (May): 8-9, 11-12.

Wolfe, J. and S. D. Sterna. 2020. Responding to client request for confidentiality. Journal of Accountancy (August): 16-17.

Wolfe, J. and S. Sterna. 2020. Risk alert: COVID-19 and the return to work. Journal of Accountancy (October): 18-20.

Yoo, J. 2020. Data security tips to help weather a pandemic. Journal of Accountancy (May): 6-7.

Yoo, J. 2020. Keep or toss? A guide to CPA firm record retention. Journal of Accountancy (June): 14-15.

Yoo, J. 2020. Managing risk related to consulting engagements. Journal of Accountancy (February): 14-15.

Zhang, J., S. Porwal and T. V. Eaton. 2020. Data preparation for CPAs: Extract, transform, and load: ETL processes unearth the fuel needed to power the analytics and visualizations that unlock business insights. Journal of Accountancy (December): 50-59. (The authors focus on an application called Alteryx that can clean, join, and organize large amounts of data through an interactive and automated workflow).