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

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

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

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. Investor and stakeholder demands, ...

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 ...

Classifying a worker as an employee or an independent contractor has a significant effect on the cost of employing that individual. For this reason, the IRS and Department of Labor pay close attention ...

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 ...

Any family business, however successful, will reach a day when ownership must change hands. A plan of succession for ownership of business interests ensures that the business will continue to operate ...

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 well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...