Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the ...

The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, ...

In 1969, the AICPA formed the Minority Initiatives Committee, whose mission was to encourage, provide educational opportunities for, and promote the hiring of high-potential minority… ...

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

IN BRIEF This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of ...

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

Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an accurate, complete, and relevant IT asset inventory. The rationale for this ...

Over the course of the past year, many nonprofits have been operating in a state of uncertainty, concerned that their tax-exempt status may be challenged or stripped entirely. Recent executive orders ...

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 several years now, declining enrollments in universities and high turnover at firms have posed a serious threat to the accounting profession’s viability. The solution is not merely a numbers game, ...