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November 2022

12 | Elder financial abuse: 32 | Tax Matters
A true cautionary tale Checks written before death are
Providing accounting services includible in decedent’s estate
to elderly clients means Collection Due Process case favors IRS
potentially encountering financial
exploitation. CPAs can protect 38 | Technology Q&A
their clients by suggesting controls Learn how to filter data using wild
and policies that make such cards and other complex criteria
exploitation difficult. using Advanced Filter in Excel and
how to find changes to a Word
18 | Benefits of public sector document when Track Changes
accounting careers wasn’t turned on.
Accounting professionals who
want to contribute to society and 44 | The Last Word
social justice should consider jobs Andrew Hunzicker, CPA, built a
in government, which also offer successful career in the cannabis
career and personal benefits. industry and founded Dope CFO
to teach others how to do the same.
26 | Amortizing R&E
expenditures under
the TCJA
Companies may feel the effects of
the switch from expensing, effec-
tive this year, in a number of ways.

COLUMNS

This month’s TOP STORIES 04 | Professional Liability
Spotlight

6 | Deliver business Working with third-party experts
When a CPA firm engages a
insights with CAS 2.0 third party to help a client with
an issue that requires special
Client advisory services is the fastest- expertise, the firm may still be
growing service area in the profession, held liable for deficiencies in
and some firms have begun to dif- the third-party expert’s work.
ferentiate themselves by providing not Professional standards outline
only financial services but also strategic steps a firm can take to mitigate
ON THE COVER AND ABOVE: IMAGE BY ARTUR DEBAT/GETTY IMAGES; RIGHT: PHOTO BY JOE KLINE/AP IMAGES AICPA: Where to turn AICPA Technical Hotline AICPA Tax Section
this risk.
business insights.

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journalofaccountancy.com feature is also available. November 2022 | 3