The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions ...

As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits, while containing costs.

This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...

The governance bells are tolling for corporate, non-corporate, not for profit, governmental, and other organizations. Investor and stakeholder demands, regulatory actions, and growing litigation risks ...

As the new school year begins, it’s time for the profession to examine how future CPAs are educated in the United States. It’s no secret that the number one problem facing most accounting firms today ...

There is a long history of businesses reporting non-GAAP financial measures, often to highlight a change in operating structure or illuminate the impact of a merger or acquisition. But since the 1990s ...

In November 2025, New York State became one of the 20-plus states thus far to enact legislation that provides an alternative to the 150-hour education requirement for CPA licensure. The impetus behind ...

CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax jurisdictions continue to face budgetary ...