Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). Public business entities must implement ...

A trust fund tax is a tax that is collected and accounted for by a third party, usually a business, which is then responsible for remitting the collected ...

For generations of CPAs, The CPA Journal has arrived in mailboxes as more than a publication—it has been a signal. A signal ...

IN BRIEF Within the ever-expanding scope of corporate governance, the role of the audit committee has become more important ...

Despite the increasing demand for accountants, the number of accounting students and graduates has been consistently declining in recent years. Many accountants have also left… In Brief Many ...

The world of forensic accounting has been developing for the past 70 years. Some credit the beginning of the understanding of fraud as a subject of scientific study to the 1934 work of Donald Cressey ...

The advantages of evidence-based decision making are clear, but there are several reasons why data-driven decision making is a relatively new concept for many notfor-profit organizations. A for-profit ...

Continuing the theme from a previous column examining the experience of Black women accounting leaders, I had the good fortune of interviewing Chanel Christoff Davis of Davis Davis & Harmon, CEO of ...

Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) presents perhaps the greatest challenge. CPAs that do not become comfortable with AI ...

The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their profession may be affected. There are already some tedious tasks that AI can help ...

The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been working on long-term strategies to address the problem, there ...