Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an ...
The AICPA Code of Professional Conduct acknowledges that CPAs in both public practice and business may be faced with conflicts of interest when performing professional services. However, specific ...
Editors’ Note: The CPA Journal staff would like to acknowledge the recent passing of longtime column editor, author, and Editorial Advisory Board member Howard Levy. His column below is being ...
Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure ...
Thousands of CPAs work in the not-for-profit sector, and thousands more volunteer as members of the governing boards of not-for-profit organizations. There is little in the academic background or ...
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 ...
It has been nearly two decades since the creation of the PCAOB in response to a series of major financial reporting failures. But today, some have questioned the agency’s raison d’etre. The author ...
While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a result of demand from stakeholders, the lack of a nationwide legal mandate has ...
Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors’ 2020 article that asked, “Where is public company auditing headed?” and evaluates ...
It has been suggested that the recent introduction of Critical Audit Matters (CAM) to audit reports represents the most significant change to reporting in decades. This article revisits the authors’ ...
The proliferation of home-sharing platforms has allowed many property owners to make some extra money by renting out their homes, or portions thereof, to vacationers. But like any other income, that ...
Results that may be inaccessible to you are currently showing.
Hide inaccessible results