NSAC Happenings and Latest News - Page 14

Form 1099-PATR Will Become a “Continuous Use” Form

Published July 8, 2022

Form 1099-PATR, Taxable Distributions Received From Cooperatives, is going to join the group of 1099-series information returns which operate as “continuous use” forms because their design and content are not expected to change from year to year. Conversion from an annual form to a continuous-use form means that changes in the form aren’t anticipated to occur annually so the IRS would revise the form only if necessary to ...

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Eide Bailly Merges in Seim Johnson

Published July 5, 2022

Eide Bailly, a Top 20 Firm based in Fargo, North Dakota, is expanding to Nebraska by adding Seim Johnson, a firm in Omaha, effective July 25. The merger will add 20 partners and 70 staff members to Eide Bailly, which currently has more than 350 partners and nearly 3,000 staff in the U.S. Financial terms of the deal were not disclosed. Seim Johnson is a $22 million firm, while Eide Bailly earned $521 million in annual revenue. Eide Bailly ranked ...

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Ransomware: How Executives Should Prepare Given the Current Threat Landscape

Published June 30, 2022

As the number of ransomware attacks continue to increase, the response at C-level must be swift and decisive. Top executives are increasingly dreading the phone call from their fellow employee notifying them that their company has been hit by a cyberattack. Nearly every week in 2021 and early 2022, a prominent organization has been in the media spotlight as their public relations team struggles to explain how they were attacked and how they can ...

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PEEC and ASB Issue New Requirements for CPAs Regarding NOCLAR

Published June 27, 2022

The AICPA Professional Ethics Executive Committee (PEEC) recently developed and approved new interpretations related to noncompliance with laws and regulations (NOCLAR) within the AICPA Code of Professional Conduct. The new interpretations of the "Integrity and Objectivity Rule" (ET §1.100.001 and ET §2.100.001) are titled "Responding to Noncompliance With Laws and Regulations" (ET §1.180.010 and ET §2.180.010). The ...

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Crises Change, So Make Contingency Plans

Published June 27, 2022

A Q&A with Chicago Booth’s René Caldentey about crisis-ready supply-chain management COVID-19 hurt supply chains. Will conflict in Ukraine stress them further? It is obviously having a huge effect on a number of sectors, most notoriously on energy markets, which have an immediate impact on logistics costs. More broadly, it is not just war but the fact that the geopolitical environment of countries and regions changes the way ...

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