| 000 -LEADER |
|---|
| fixed length control field |
00829nab a22001577ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230502155358.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| 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 |
Rood, Deborah K. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The early CPA gets the return (done on time) |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2016 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article offers tips on how certified public accountants and auditors can mitigate professional liability risk during a busy tax filing season in the U.S. Tips include offering a discount to a client for early delivery of information, identifying work that can be performed early and reviewing tax returns with incomplete information. Other strategies for managing workload compression are also noted. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 221 Issue 1: (January 2016), pages 20 - 21 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |