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A Pathway to Sustainability Reporting

Sustainability reporting may be gaining in popularity around the world, but U.S. companies lag behind their peers in adoption. The Sustainability Accounting Standards Board’s (SASB) new integrated standards may be just the ticket to getting U.S. companies on board. This article discusses the advantages of reporting under SASB standards and examines those standards in detail. It concludes with a comparison of the SASB standards to the Global Reporting Initiative (GRI) and the International Integrated Reporting Council (IIRC), the other leading worldwide frameworks for sustainability reporting.

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Essentials
Publisher's Column
News & Views

An Update on Changes to the IRS Circular 230 Regulations

On June 12, 2014, the IRS finalized the new Circular 230 regulations for tax preparers. The standards were issued without much fanfare; many of the proposed regulations first issued back in September 2012 were adopted with a few modifications.
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A Sustainable Profession

What does sustainability mean to you? As a growing number of companies look to communicate their environmental, social, and corporate governance performance, you might think of it in the language of disclosures and reporting principles, however new and uncertain that language may still be.
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The Creation of the PCAOB: A Watershed Moment

On January 6, 2003, the Public Company Accounting Oversight Board (PCAOB) opened its doors in Washington, D.C. Established by Congress as a nonprofit corporation, the PCAOB had a big mission: to oversee the audits of public companies. The creation of the PCAOB was a pivotal moment for the auditing profession.
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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

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