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,… ...

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

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 ...

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

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made available to the public at large. OpenAI’s ChatGPT, ...

On March 6, 2024, the SEC issued its long-awaited rule aimed at standardized climate-related disclosure for U.S. regis-trants (https://www.sec.gov/newsroom/press ...

Proposed New Rules for Environmental Credits and Obligations. FASB has proposed a new accounting standard to improve the consistency and transparency of financial reporting related to environmental ...

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have significant implications for future litigation regarding executive agency actions.

In Brief Around the turn of the century, the largest public accounting firms featured fast-growing advisory services divisions. Tension within these firms, and stricter regulations… ...

In Brief Large Language Models (LLM) like ChatGPT, Bing Chat, Bard, and others can improve the efficiency of common language generation tasks performed by CPAs,… ...