Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an ...

The 23rd Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 1, 2025, brought regulators and standards setters together with financial statement preparers and users ...

Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts on financial reporting, the Committee of Sponsoring Organizations of the ...

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 ...

To make informed decisions, financial statement users need to understand the nature of the items on a company’s income statement, particularly whether they are persistent or transient, in order to ...

Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure ...

The current technological transformation in accounting and taxation shows that “companies have a large appetite for increasing complex analytics, even when they cannot adequately perform the basics” ...

The accounting profession has long prided itself on its commitment to ethics. For academia, this makes the question of how to teach individuals to become ethical professionals of utmost importance. In ...

Certain accounting standards are specific to donations, contributions, and grants from governments and foundations and are uniquely applicable to not-for-profit organizations. Nonprofits do not exist ...

Since the last economic downturn, attention has turned to the auditor’s report, which had remained largely unchanged for decades. In response to a perceived desire for more information and judgment ...

Amid the flurry of proposed rulemakings that were published in the month prior to President Trump’s inauguration, the Treasury Department published the long-awaited proposed amendments to 31 CFR Part ...

The history of modern auditing coincides conveniently with the history of The CPA Journal. The 1930s not only saw the NYSSCPA begin publication of what would become the Journal—it also witnessed the ...