Sarah Ference, CPA, an author of the JofA's Professional Liability Spotlight column, returns to the JofA podcast to discuss recent column topics and the advice CPAs can gain from them. In particular, Ference details data security preparedness, the value of engagement letters for tax-compliance services, common audit claims and defenses, and more.

Editor's note: This episode is the JofA podcast's last until Jan. 8.

n October: Are You Prepared for the Cost of a Data Security Incident?

n November: Blocking and Tackling: Engagement Letters for Tax Compliance Services

n December: Common Audit Claims and Defenses

What you'll learn from this episode:

• Advice for CPA firms to guard against data security incidents.
• The ways engagement letters can prevent costly client disputes.
• The factors that often make audit claims the most expensive type of claims for firms.
• How to protect your firm when a client faces bankruptcy.

Melanie Lauridsen, the AICPA's vice president–Tax Policy & Advocacy, joined the JofA podcast on Tuesday from the Digital CPA Conference, offering context on the most recent government shutdown and on how a potential shutdown early in 2026 could affect IRS services.

The interview was conducted one day after the IRS released guidance for health savings accounts. Guidance related to H.R. 1, P.L. 119-21, the law commonly known as the One Big Beautiful Bill Act, was also part of the conversation.

In the Q&A, Lauridsen touched on the AICPA's areas of advocacy focus for the new year and why 2025 and 2026 are big tax years.

Resources:

n The October discussion with Lauridsen

n The January discussion with Lauridsen

What you'll learn from this episode:

• Lauridsen's analysis of IRS guidance on new tax provisions in H.R. 1.
• The impact of the 43-day government shutdown on IRS operations.
• Concerns about taxpayer service and staffing as the filing season approaches.
• AICPA advocacy priorities for the year ahead.

What's the view of finance executives about the U.S. economy and their own businesses? And what's the latest from the IRS on new Trump accounts? Find out more in this quick-hitting episode that summarizes several topics, including the December digital edition of the magazine.

What you'll learn from this episode:

• A summary of CPA decision-makers' sentiment about the economy and their own businesses.
• The planned publication schedule for JofA podcast episodes in December and early January.
• A mention of recent IRS news in the JofA.
• The future-focused look at the profession and other content in the JofA's December digital edition.

In this Journal of Accountancy branded podcast episode, Clint Costa, CPA, J.D., LL.M., a senior wealth strategist at Choreo, talks with Matt Gotlin, Choreo's chief investment officer, on trends in investment management and tips for CPAs to advise clients.

This episode of the JofA podcast explores Accounting Opportunities Experience month, a growing nationwide program to inspire students to pursue accounting careers.

Liz Burkhalter, the AICPA's vice president–CPA Pipeline, shares how CPAs and volunteers are working to reach 50,000 students through classroom visits and events. She also mentioned resources that can help listeners who want to volunteer.

n Specific CPA Pipeline resources for student outreach

n This Way To CPA home page

n Burkhalter's June appearance on the JofA podcast

n The Next Stop: CPA podcast

Scott Spiegel, CPA/CITP, CGMA, the chief operating officer of the Association of International Certified Professional Accountants, discusses his return to Rutgers University and why real-world stories can expose students to the diverse opportunities in the profession.

What you'll learn from this episode:

• The history and growth of Accounting Opportunities Experience month.
• Burkhalter's summary of participation numbers last year and goals for this year.
• Resources for accountants interested in speaking to students.
• Spiegel's motivation for making campus visits.
• The common questions and misconceptions he hears when talking to students.
• The importance of in-person outreach and storytelling.

Andrea Millar, CPA/PFS, thought she knew what really mattered. Getting good grades in school and going above and beyond at work were part of her being. But she came to the realization that work was consuming her life, at the expense of other things she cared about.

Millar wrote about that experience, and some of the changes she made to create a more fulfilling life, in a recent JofA article. She also joined the JofA podcast to discuss the topic.

What you'll learn from this episode:

• An explanation of how work can "unconsciously" take over our lives.
• Understanding the "default state" of being and how it can explain why we might overwork.
• How a shift to the "experiencing stage" allows us to align time and energy differently.
• Why Millar stresses self-awareness as an important first step of changing habits.
• The award that Millar's article won in a recent media and publishing competition.

Withum partner Brian Lovett, CPA, CGMA, J.D., is the guest on this week's episode of the Journal of Accountancy podcast. Lovett is scheduled to speak at the AICPA Construction & Real Estate Conference in December on industry-specific impacts of new tax provisions in H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act.

He joined the podcast to preview some of those topics and explain the main way he separates fact from fiction when it comes to the details of H.R. 1 provisions.

What you'll learn from this episode:

• What real estate professionals and advisers should know about the expansion of Sec. 179.
• The PDF on Lovett's computer desktop that is "the one that matters."
• The topic that is "one of the things we're waiting on most" related to IRS guidance.
• One real-estate-related provision that could be easily misunderstood.
• The PTET SALT deduction's effect on real estate companies.

Executive coach and author Nick Robinson illuminates the challenging traits of work colleagues and shares strategies from his book — The 9 Types of Difficult People: How to Spot Them and Quickly Improve Working Relationships — that professionals can employ to improve relationships on the job.

Robinson, a speaker at UK & Ireland ENGAGE, explores the interplay between organizational pressures, psychological stressors, power dynamics, and how those factors can influence the development of traits and behaviors that make people difficult to work with.

He also shares strategies managers and professionals can explore to help get to the crux of performance issues, improve communication skills, and gain a deeper understanding of peers.

"When you ask a difficult person why they're doing what they do, they don't think they're difficult," Robinson said. "They're trying to do something that they think is right."

The conversation was first published as an episode of the FM podcast.

What you'll learn from this episode:

• Four pressures that can negatively affect our ability to work with others.
• Three common types of difficult people in the workplace.
• Advice for managers and employees to navigate challenging relationships and dynamics.
• Steps for surviving a difficult boss.
• Tips for "unlearning" bad habits that make you appear more difficult to work with.

"You cannot avoid AI" — but you can and should continue to experiment with it.

That's one key message from consultant and keynote speaker Pascal Finette, who returned to the JofA podcast to discuss how artificial intelligence (AI) adoption has grown and how the profession is dealing with rapid changes and uncertainty.

The conversation revisits topics Finette discussed in 2021 and 2022, and it looks ahead to the Digital CPA Conference, Dec. 7–10 in National Harbor, Md.

Resources

• Early 2022 JofA episode (recorded in December 2021).
• Early 2023 JofA episode (recorded in December 2022).
• CPA.com's AI landing page.

What you'll learn from this episode:

• The accelerated pace of AI adoption between December 2023 and December 2024.
• The role of curiosity and experimentation in embracing new technology.
• The best-of-both-worlds approach some companies are taking as it relates to hybrid work.
• An explanation of the World Uncertainty Index and how it is now higher than pandemic-era levels.
• What to expect from the Digital CPA Conference.

This week's podcast guest is Kimberly Ellison-Taylor, CPA/CITP, CGMA, the CEO of KET Solutions and former AICPA and Association of International Certified Professional Accountants chair. Ellison-Taylor joined the show from the National Association of Corporate Directors 2025 Summit earlier this week, where AI was the main topic of conversation.

What else are corporate boards discussing? And how is the accounting profession faring on certain aspects of growing the talent pipeline? Ellison-Taylor has answers, along with a look ahead to AICPA events in November and December.

Resources:

Global Women's Leadership Summit (Nov. 10–12, Nashville, Tenn.)

Digital CPA Conference (Dec. 7–10, National Harbor, Md.)

What you'll learn from this episode:

• The priorities and top concerns of corporate boards, starting with AI.
• How the accounting profession and firms in particular are doing when it comes to "looking inward."
• Why Ellison-Taylor says that ambition can be defined different ways by different people.
• More about her comment that "at some point, we all will be digital CPAs."