In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern ...

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,… ...

Nonfungible tokens (NFT) are virtual records of ownership of either physical assets or digital assets, such as digital ...

Sustainability and environmental, social, and governance (ESG) reporting have grown in scope and importance for several years ...

Many CPAs are already familiar with artificial intelligence (AI) tools through the use of accounting and tax-related database tools such as the FASB Accounting Standards Codification, the Governmental ...

In Brief Undergraduate accounting programs have a mandate to prepare students to successfully sit for the CPA exam, yet relatively few faculty members within those… The CPA Journal is a publication of ...

The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress underscores the urgent need for CPAs to engage actively… ...

Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in… ...

Tax professionals faced many challenges in 2019. The federal government shutdown delayed IRS processing, and 2019 saw most of the sweeping changes introduced by the… ...

By Yael Parkoff, CPA, Steven Zelin, CPA, Edward Mendlowitz, CPA/PFS, ABV, Orumé Hays, CPA, CGMA, Michael Kraten, PhD, CPA, Melissa Bucukovski, CIA, CFE and Liren Wei, CPA, CGMA Predictions for 2024 By ...

In Brief Classifying a worker as an employee or an independent contractor has a significant effect on the cost of employing that individual. For this… ...

In Brief Can slight differences in the wording of going concern standards affect the extent of audit tests performed and the decisions that auditors make?… The CPA Journal is a publication of the New ...