In Brief The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets ...

When students decide to major in accounting, marketing is not at the top of their minds. While accounting students are likely ...

Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of ...

In his recent The CPA Journal editorial “Private Equity and the Ethics of a Profession,” Richard Kravitz addressed the recent ...

CPA firms can utilize the many excellent tools and services available to create a strong online presence, such as professional website design and management, website content creation, search engine ...

In March 2016, FASB issued Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting. The new guidance [codified under Accounting Standards Codification (ASC) ...

Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of their current employees to do… The CPA Journal is a publication of the New ...

The new CPA Evolution model introduced significant changes to the Uniform CPA Examination that became effective in January 2024. Each candidate must now successfully demonstrate knowledge and skill in ...

In 2022, the Auditing Standards Board (ASB) issued new standards dealing with quality management (QM) that will become effective December 15, 2025. The ASB sets standards to be generally consistent ...