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 ...

An individual may elect to defer some of their wages into a retirement plan through their employer's plan . That deferral ...

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

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

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

Generation Z is beginning to enter the workforce, bringing with it a demographic shift that will affect every facet of American society, including the accounting profession. Attracting and retaining ...

This past year marked the 30th anniversary of the statement of cash flows as a required financial statement. FASB’s efforts in developing the then-new standard were heavily influenced by the ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our July 1995 Issue. Abstract – ...

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, ...

Although emerging technologies have disrupted the entire accounting ecosystem in recent years, the education realm has been one of the areas hardest hit. Declining enrollments and decreased numbers of ...

Trusts enable individuals to ensure the financial health of loved ones long after they are gone, but only if they are properly set up and administered. Trustees bear a great personal responsibility in ...