This is a pivotal moment for the accounting profession as it grapples with a diminishing pipeline of graduates and ...

The CPA Evolution Exam model, which became effective at the beginning of 2024, requires each candidate to pass three core ...

Niemotko: This month’s column was written by John Magliocco, one of my students at Marist University, describing his personal ...

Over the last several years, private equity (PE)-backed companies have become increasingly active within the accounting field ...

Due to Elliot Hendler's extraordinary commitment to the NYCPA and his decades of service on The CPA Journal's Editorial ...

The governance bells are tolling for corporate, non-corporate, not for profit, governmental, and other organizations. Investor and stakeholder demands, ...

Black individuals remain significantly underrepresented in accounting despite making up 12.7% of the US population. (Note that this article uses the term ...

The SEC’s new cybersecurity rules require public companies to promptly disclose cybersecurity incidents and detail their risk management strategies. These rules mandate reporting significant cyber ...

The “golden parachute”—a payment to key executives of an acquired company who help ensure the success of the sale—has become a common component of corporate combinations. These payments have not gone ...

As the baby boomers enter their sunset years, many of them will use traditional Individual Retirement Accounts (IRA) to support themselves in retirement. For a large number of boomers, traditional ...

In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm audits and collected this data in order to analyze whether audit deficiencies (and, ...

Although audit practice has been improved over the last 30 years by the incorporation of office software such as Microsoft Excel and Word, working paper software such as CaseWare Working Paper, and ...