IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability ...

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 ...

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 the form of the ...

One contributing factor to the decline in CPA candidates is the perception that the certification process is overly demanding. Overall, practice is governed by boards of accountancy in 55 ...

The Financial Accounting Foundation has recently launched the updated online Governmental Accounting Research System (GARS), and its new features and resources make it a must-see—as well as a good ...

When the Tax Cuts and Jobs Act (TCJA) was enacted, it created, for the 2018 through 2025 tax years, an itemized deduction “cap” that limited the amount of state and local taxes an individual could ...

Since January 1, 2019, the tax rules for divorce instruments fall under dramatically new rules included in the Tax Cuts and Jobs Act (TCJA) of 2017. These law changes were largely made as a result of ...

Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http ...

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, driven by research indicating that barriers to entry were ...

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.

Generally accepted audit standards (GAAS) require an auditor to communicate significant findings from the audit to those charged with governance in the entity being audited,… ...