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In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...
CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...
Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of ...
The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability ...
For many years, the CPA profession has faced a serious challenge: the accounting pipeline is narrowing, with fewer students ...
The classic hot topics of sustainability are climate-related, focusing on corporate approaches to a reduced carbon footprint ...
Certain accounting standards are specific to donations, contributions, and grants from governments and foundations and are uniquely applicable to ...
The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in 2020 and 2021, leading to increased scrutiny from the ...
In 2021, the IRS announced an enforcement campaign targeting high-income U.S. citizens who were purportedly claiming tax exemptions through Puerto Rico’s Act 22 and Act 20 (combined as Act 60 in 2019) ...
When students decide to major in accounting, marketing is not at the top of their minds. While accounting students are likely required to take a marketing class as a business core requirement, it is ...
In 2022, the Auditing Standards Board (ASB) issued new standards dealing with quality management (QM) that will become effective December 15, 2025. The ASB sets standards to be generally consistent ...
In his recent The CPA Journal editorial “Private Equity and the Ethics of a Profession,” Richard Kravitz addressed the recent diminishment in audit quality and the inability of the PCAOB to reverse ...
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