The first part of this article series addressed the applicable standards for licensed tax practitioners as they related to ...

Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been ...

IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...

Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the ...

On January 5, 2025, President Biden signed H.R. 82, the Social Security Fairness Act of 2023 (Public Law 118-273), to repeal ...

This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

The crisp autumn air, the changing colors of the leaves, and ever-earlier sunsets always remind me that change is constant.

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their profession may be affected. There are already some tedious tasks that AI can help ...

The SEC’s new cybersecurity rules require public companies to promptly disclose cybersecurity incidents and detail their risk management strategies. These rules mandate reporting significant cyber ...