| 000 -LEADER |
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| fixed length control field |
00992nab a22001817ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230424094655.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Scutellaro, Joseph F. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Establishing quality control in a tax practice |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses issues related to managing tax practices in a Certified Public Accountant (CPA) firm. It is noted that all CPA tax practices need to establish quality-control and professional standards by implementing policies and procedures in a quality-control (QC) system. It is noted that the American Institute of Certified Public Accountants (AICPA) has recently updated its Tax Practice Quality Control Guide to help practitioners successfully implement best practices. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Clymer-Knapp, Kathryn |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Preusch, Nick |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 225 Issue 5: (May 2018), page 60 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |