The fall months always feel like a reset to me. For the profession, it may signify the start or end of another busy season ...
In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the ...
In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the ...
Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts on financial reporting, the ...
Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax ...
This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...
Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public ...
In Brief The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their ...
Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...
For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...
In December 2023, FASB issued ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60). This final guidance requires all entities to measure certain crypto assets they hold at fair ...
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