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 ...
Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...
Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating ...
The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB ...
The authors' prior article “Mastering Accounting Communication with Storytelling and Data Visualization” (May/June 2025) ...
Risk management executives can no longer treat artificial intelligence (AI) as a passing fad. According to a report from Microsoft and IDC “The Business ...
If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities’ missions. This article examines the present ...
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 ...
Today’s modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls. Influencers are everywhere, impacting consumers’ decisions on everything from ...
Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the traditional scholarly path that can meet the needs of many ...
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