The ABCs of the Taxation of Virtual Currency
In Brief With new technologies come new forms of assets and, eventually, new rules for the regulation and taxation of such assets. Beyond the current…
What CFOs Should Consider Concerning ESG Reporting
Chief Financial Officers have seen their job description expand over the years to include broader responsibilities and more reporting requirements, such as those mandated under…
Smart Contracts, AI, and the Future of Asset Valuation
In Brief To date, “smart contracts” have had only limited use. Nevertheless, they have the power to be transformative, particularly when combined with artificial intelligence…
Detecting and Resolving ‘Dirty’ Data
In Brief Although business's increasing utilization of technology to drive operational decisions has meant a greater reliance on data, it is exceedingly rare that an…
An Overview of the SEC’s Proposed Climate-Related Disclosures
In Brief Corporations have long grappled with the question of how to report the potential impact of climate-related risks on their business. Recent years have…
Embedding Sustainability into Practice
Our latest issue is all about sustainability, often defined as long-term value creation. For New York State CPAs, that sustainability can show up in various…
The Relevance and Reliability of ESG Reporting
In Brief Investors, creditors, and other users of financial information are increasingly looking beyond audited financial statements when making investment decisions. The culture in the…
ESG Integration and Small Business
In Brief Growing numbers of small and medium-sized enterprises (SME), spanning a range of sectors and geographies, are signaling their commitment to an ESG-rooted integrated…
Planning Considerations for Net Unrealized Appreciation
Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is a special rule applicable for employer securities…
TIGTA’s FATCA Findings Put Non-filers on Notice
Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the practical needs of cross-border life and business. These…
The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting Artificial Intelligence
Audit firms have invested heavily in artificial intelligence (AI) in recent years, with media outlets reporting billions of dollars in collective investments from the Big…
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What CFOs Should Consider Concerning ESG Reporting
Chief Financial Officers have seen their job description expand over the years to include broader responsibilities and more reporting requirements, …
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Planning Considerations for Net Unrealized Appreciation
Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is a special …
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Puerto Rico Act 60 Investigations
The US Department of Justice (DOJ) and IRS are currently conducting a criminal investigation into potential abuses of Puerto Rico’s …
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ICYMI | Smoke and Mirrors
Change is in the air for accounting. Many promises have been made about increasing diversity, particularly for Black accountants. But …
