
Insights into Pushdown Accounting

First Look at the Secure Act 2.0 of 2022
Practical and Legal Considerations

Biden Administration’s Green Book Proposes Dramatic Estate Planning Changes
CPAs Should Consider the Potential Impact

Book Review: Blockchain Basics: A Non-Technical Introduction in 25 Steps
By Daniel Drescher
Feature Articles
GASB Issues Statements 100 and 101
In Brief To address the challenges facing governments in reporting accounting changes and error corrections, GASB issued Statement 100. This standard aims for greater uniformity…
Single Audits Are Not What They Used to Be
In Brief The past several years have seen large sums of federal assistance directed to not-for-profit organizations in order to aid in dealing with and…
Top Challenges Facing Not-For-Profit CFOs Today
In Brief Chief financial officers of not-for-profit organizations have always faced many challenges, some common to all corporate leaders, some unique to the sector. Today's…
COVID-19
Financial Reporting Quality during COVID-19
The COVID-19 pandemic has added to the uncertainty and confusion faced by stakeholders. As companies incur revenue loss, plan for …
Web Exclusive
Diversity & Inclusion
In Case You Missed It
First Look at the Secure Act 2.0 of 2022
On December 23, 2022, Congress passed the Securing a Strong Retirement Act of 2022 (Secure 2.0) as part of the …
Accounting for Changing Prices
Publisher's Column
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 …
Fulfilling a Mission of Public Service
Adapting to Constant Change
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 …