Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...

Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...

The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...

Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http ...

Change is in the air for accounting. Many promises have been made about increasing diversity, particularly for Black accountants. But have all the projects, initiatives, and reports lived up to ...

The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) that were due to sunset at the end of this ...

On June 6, 2023, the PCAOB published an exposure draft requesting comments about the auditor’s role with respect to noncompliance with laws and regulations (NOCLAR). The exposure draft (“Amendments to ...

It’s been a year since the AICPA and NASBA’s CPA Evolution Initiative launched, and the AICPA and NASBA offer some excellent free resources on their websites to help CPA candidates understand the ...

The prices listed below are based on information found on the providers’ and/or reviewers’ websites in October 2019. They have not been independently reviewed or verified, and are provided only as a ...

Tariffs have become a hot topic on any business’s agenda. The United States is by far the biggest importer in the world. According to the US Bureau of Economic Analysis, 2024 imports closed at $4.1 ...