Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...
The authors' prior article “Mastering Accounting Communication with Storytelling and Data Visualization” (May/June 2025) ...
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 ...
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 ...
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, ...
On February 25, 2016, FASB, in collaboration with the International Accounting Standards Board (IASB), released Accounting Standards Update (ASU) 2016-02, Leases (Topic 842), in order to improve the ...
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 ...
Prior to 2020, many companies had already implemented diversity and inclusion programs. For example, JPMorganChase established diversity targets well before 2020, with a focus on pipeline programs to ...
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 ...
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 ...
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