In 2021, the IRS announced an enforcement campaign targeting high-income U.S. citizens who were purportedly claiming tax ...

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 ...

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

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

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) ...

In Brief Auditor Independence is integral to the financial reporting system and trust in the capital markets. But recent cases against large audit firms underscore… ...

In 2010, when Ceres released The Ceres Roadmap for Sustainability (https://www.ceres.org/roadmap), sustainable business leaders were easily identified and few in ...

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 ...