While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

CPAs need to be aware of current tax developments in key states to properly advise taxpayers doing business in multiple ...

CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing ...

Certain accounting standards are specific to donations, contributions, and grants from governments and foundations and are ...

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 ...

For many years, the CPA profession has faced a serious challenge: the accounting pipeline is narrowing, with fewer students choosing to study accounting, fewer accounting graduates being hired in ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...

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, ...

The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are actually ...