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…
Organization Governance and Information Gaps
The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions of shareholder activists’ groups, securities regulators, and courts, as…
Exploring the New Accounting Pathway Through a Sustainability Lens
Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at Marist University, describing her survey of…
Highlights from the 24th Annual Baruch Financial Reporting Conference
The 24th Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 7, 2026, provided a forum for policymakers from the SEC…
News & Views
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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Nonprofit Budgeting in Uncertain Times
IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in …
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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 …
Videos & Media
ICYMI | Smoke and Mirrors
Change is in the air for accounting. Many promises have been made about increasing diversity, particularly for Black accountants. But …
