By: Emily D. Cokeley, Ph.D., CPA, and Shelby Follis, CPA In the previous issue, we reviewed changes to the tax code introduced or extended by the One Big Beautiful Bill (OBBB), focusing on individual taxpayers. In this issue, we turn to the provisions affecting businesses. As before, our discussion is intended to assist practitioners advising […]
Unpacking the One Big Beautiful Bill (Part 2: Businesses) Read More »
For TSCPA Senior Accountant Staci Etue, her interest in the accounting profession was piqued during college. “I was a general business major, but after landing a part-time job as an accounting clerk, I discovered a genuine interest in the field and decided to switch my major to accounting,” she says. In her position at TSCPA,
Staff Spotlight: Staci Etue Read More »
Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form By: Dr. Amelia Hart, CPA, and Steve Sledge, CPA Introduction Auditors cannot rely on technology, technology-assisted analysis or digital data blindly. Professional judgment and procedures that result in sufficient and appropriate, i.e., reliable and relevant, evidence
The Final Stretch: Practical Readiness for AS 1105 and AS 2301 Amendments Read More »
By: Michelle Freeman, Ed.D., CPA, and Heath McConnell, M.Acc., CPA Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently
Overview of OBBBA Tax Provisions for Individuals and Tax Form Implementation Read More »
By: Kelly Mann, CPA The Evolution of Auditing As we move deeper into the digital age, the manual processes that once defined our profession are giving way to data-driven methodologies that promise greater accuracy, efficiency and insight. For decades, auditors have relied on random sampling and manual testing, examining limited subsets of transactions, hoping they represent the whole. This approach,
Data Analytics Revolution: Transforming Employee Benefit Plan Audits Through Technology Read More »
By: Jane Mims, Ph.D. I’ve lost count of how many times I’ve heard people say women today can “do it all.” It sounds flattering, even empowering, but the truth is more complicated. I’m a Gen X woman, and in my own life and in the lives of my peers I see the impossible expectations that come with that phrase. It
The Myth of Doing It All – And How To Thrive Anyway Read More »
By: Donny Shimamoto, CPA.CITP, CGMA The accounting profession is in the midst of a seismic shift. Private equity (PE) is reshaping firm ownership structures, consolidation is reaching down to smaller firms, and partners nearing retirement are asking: Who will take care of my clients? In the face of these changes, many feel like the choice is being made for
PE, Merge or Move On? Navigating Next for Accounting Firm Owners Read More »
By: Perry Moore, Ph.D., CPA Albert Einstein once observed that “whoever is careless with the truth in small matters cannot be trusted in important matters.”1 Oprah Winfrey stated that “real integrity is doing the right thing, knowing that nobody’s going to know whether you did it or not.”2 The Tennessee State Board of Accountancy’s (Board) annual ethics update demonstrates that integrity remains a
2025 Ethics Update – A Bright Line Crossed Read More »
On Aug. 23, 2025, TSCPA took an important step towards expanding its professional community by approving amendments to Article 2 of its bylaws. These changes reflect TSCPA’s commitment to strengthening the relationships and connections with those who contribute to the accounting profession. A new membership category for non-CPA educators has been introduced, opening TSCPA’s doors
TSCPA Expands Membership To Include Non-CPA Educators and Broadens Affiliate Eligibility Read More »
https://www.aicpa-cima.com/news/article/accounting-firms-report-strong-hiring-outlook-aicpa-report-finds
Accounting Firms Report Strong Hiring Outlook, AICPA Report Finds Read More »