Latest News

Work-life balance' top priority for millennials, global survey finds
A new global survey via professional services network World Services Group found that among young professionals in North America (as well as the rest of the world), work-life balance was the biggest...
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When the New Corporate Tax Rate Kicks in: A Primer
The lower corporate tax rate under the new tax law spurred some confusion for corporations whose taxable years don’t begin on January 1.  Tax professionals have been practically unanimous in...
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7 proposed changes to the auditor's report
An auditor’s report gives lenders confidence that financial statements are free of material misstatement. But does the auditor’s report really tell the story of what the auditor did to gain...
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New tax withholding tables are issued
The IRS issued new income tax withholding tables that reflect new tax rates and other changes for individuals implemented by P.L. 115-97, known as the Tax Cuts and Jobs Act, enacted Dec. 22 (Notice...
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Taking Clients to Ballgames? Tax Law Change Makes It Costlier
Businesses—especially smaller firms—may scale back on treating clients to major league baseball games, golf outings and the like after Congress and President Donald Trump ended a tax break for...
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The Cooperative Accountant (TCA)

The Cooperative Accountant (TCA)NSAC publishes a technical journal, The Cooperative Accountant (TCA), exclusively for its membership on a quarterly basis. Each issue includes articles covering many cooperative related issues. Topics include accounting & auditing issues, finance and banking, cooperative management and operations, legal and regulatory issues and taxation. Sections addressing the specific needs of individual groups of members include: Small Cooperative Business Forum, ACCTFAX, Utility Cooperative Forum and TAXFAX. This journal has become widely recognized as the industry standard in technical publications.

NSAC recognizes an ongoing need to explore the cooperative's unique accounting practices and financial structure and devises programs to share this information with its membership. Contributions for articles are always accepted. To find out how you can submit an article for publication, contact the National Office.

Back issues and articles are available only to members through the National Office. Articles may be purchased through the National Office. Please indicate the author, title and issue when ordering. The price per journal for any article is $25.00.

If you are interested in looking at the TCA Index from 1985 to the present, click here. (PDF Format)