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What is lean accounting? Lean accounting is the application of lean thinking to all accounting systems and processes to achieve two primary goals – for accounting to serve its customers better and improve the productivity of accounting systems and processes.
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Everyone dreams of waking up without alarm clocks, on sunny beaches and no longer having to go to work. People have realized that they can make this a reality without working into their sixties and seventies through the FIRE lifestyle. FIRE stands for Financial Independence, Retire Early.
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Kentucky’s ad valorem real property tax is perhaps the oldest tax on the books in the Commonwealth, adopted in 1792. Real property tax is rooted in the Kentucky Constitution, which requires that all non-exempt property be assessed annually by January 1, at its fair cash value, estimated at the price the property would bring at a fair voluntary sale. Ky. Const. § 172; KRS 132.191(1). Valuation is the heart of real property taxation.
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As the pace of change in our world accelerates, businesses rely on public accountants less to know all the rules and more to develop solutions. The upcoming changes in the CPA exam are intended to emphasize this increasing need for critical thinking, professional judgment and problem-solving skills. Although the needs of the profession are changing, are the professionals themselves changing? Personality plays a role in the development of higher-order thinking skills and the personality of accounting students has changed little over time.
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“I have learned so much about leadership, presentation skills, and professionalism during my volunteer time; it has served me well and will continue to serve me in the future.”
—Elizabeth Rankin, CPA, owner of ANEW 401K TPA, LLC | Member since 1998
