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  • Mark A. Balistrieri, CPA

    Tax Rules on Rentals: A Look at the Pa. DOR’s Equipment Rental SUT Bulletin

    Sales and Use Tax Bulletin 2021-05 covers the taxation of equipment rental and equipment rental with operators. The bulletin restates the presumption that when a vendor provides the use of equipment with an operator, the transaction is a rental of equipment. As such, the charge is subject to Pennsylvania sales and use tax. This is very important to vendors of equipment rentals and services involving the use of equipment who should review their contracts to verify that the sales and use tax treatment is consistent with Pennsylvania regulations.
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  • Roland J. O

    Host of Certifications Required for ERISA Section 103(a)(3)(C) Audits

    Statements on Auditing Standards Nos. 134-140 increase plan management’s and the plan auditor’s responsibilities for determining whether an ERISA Section 103(a)(3)(C) engagement is permissible. The most significant impact of the new standards relates to plan management’s responsibility for certified investment information. At the engagement-acceptance level, the auditor is required to inquire how plan management determined the certifying entity is a qualified institution.
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Professional & Technical Issues

  • Making State Tax Legislation Isn’t Always Pretty

    The process of making legislation can get messy, and sometimes you might be better off not watching it. But to remove some of the mystery of surrounding lawmaking, this blog describes the process in Pennsylvania through which state tax laws are enacted or, in some cases, repealed.
  • Cybersecurity: Incident Response Plan Offers Peace of Mind, Path to Quicker Recovery

    A cyber-incident preparedness plan could be crucial to weathering a post-cyberattack storm and ensuring your firm’s survival. Such plans can be of significant assistance in your efforts to recover quickly and smoothly from an attack and mitigate financial losses.

Legislative

  • Making State Tax Legislation Isn’t Always Pretty

    The process of making legislation can get messy, and sometimes you might be better off not watching it. But to remove some of the mystery of surrounding lawmaking, this blog describes the process in Pennsylvania through which state tax laws are enacted or, in some cases, repealed.
  • With Spotlight on Pennsylvania, Know Your Candidates: A Primary Guide

    The Pennsylvania elections -- both state and federal -- are receiving national attention this year, and the May 17 primary will determine which candidates will move forward as their parties' nominees for the November general election. This blog provides an overview of your primary election options, at both the state and federal levels.

PICPA Initiatives

  • PICPA’s 125th Annual Meeting: Celebration of Achievements, Preparing for Future Triumphs

    PICPA's annual meeting is right around the corner, and this year we have more reasons to celebrate than ever … 125 reasons to be exact. This year marks PICPA’s 125th anniversary, and PICPA members are invited to come to Hershey May 31 through June 2 to embrace this historic moment, reconnect with peers, and move forward boldly into the profession’s future.

CPA Exam & Licensure

  • 3 Tips to Pass the CPA Exam Faster

    Every CPA Exam candidate’s time is precious. While there are no shortcuts to passing the CPA Exam, there are steps you can take to expedite the process. This blog provides three tips on how to pass the CPA Exam faster so you can start along your professional journey sooner.

Careers & Lifestyles

  • Red-Teaming Your Risk Management

    Red-teaming is designed to provide an independent, dissenting voice to challenge assumptions and anticipate potential threats, weaknesses, and vulnerabilities. The objective is to mitigate groupthink and overcome conformity by purposefully seeking to reach an opposite conclusion relative to a strategy or the prevailing wisdom. Do you red-team at your organization? Would you even know where to begin?
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