An individual may elect to defer some of their wages into a retirement plan through their employer's plan [e.g., 401(k) plan]. That deferral could be…
SALT Round-Up—Current Developments in Key Jurisdictions
Looking at California, DC, and Pennsylvania
CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax…
In November 2025, New York State became one of the 20-plus states thus far to enact legislation that provides an alternative to the 150-hour education…
Broadening the Pipeline in a Changing Environment
How the Courts Have Reshaped Our Understanding of Equity and Inclusion
Note from Column Editor Anton Lewis: This is a pivotal moment for the accounting profession as it grapples with a diminishing pipeline of graduates and persistent…
Per its website, “MITRE ATT&CK (ATT&CK) is a globally accessible knowledge base of adversary tactics and techniques based on real-world observations” (https://tinyurl.com/bddydxrz). The parent organization…
Note from Column Editor Tracey J. Niemotko: This month's column was written by John Magliocco, one of my students at Marist University, describing his personal journey…
The governance bells are tolling for corporate, non-corporate, not for profit, governmental, and other organizations. Investor and stakeholder demands, regulatory actions, and growing litigation risks…
An individual may elect to defer some of their wages into a retirement plan through their employer's plan [e.g., 401(k) plan]. That deferral could be…
On November 21, 2025, Governor Kathy Hochul signed into law the additional 120+2 licensure pathway into law (Assembly Bill A7613B; see E. Slack-Jorgensen, “Hochul Signs…
SALT Round-Up—Current Developments in Key Jurisdictions
Looking at California, DC, and Pennsylvania
CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax…
Column Editor's Note: In this issue, we return to neurodiversity in accounting, a topic I wrote about some while back, querying its intersection with race. It…
Column Editor's Note: In this issue, we return to neurodiversity in accounting, a topic I wrote about some while back, querying its intersection with race. It…
How to Audit AI
Guidance from Professional Associations
Despite challenges and concerns related to AI adoption and use, organizations are rapidly experimenting with and, in some cases, adopting this technology. Some question whether…
Generational Perspectives on Sustainability
How Evolving Views Connect to the Classroom
Sustainability—defined by the Sustainability Accounting Standards Board (SASB) as encompassing environmental stewardship, social capital, human capital, business models, and governance—has evolved into a generational barometer,…
From ‘Tone at the Top’ to ‘Checks and Balances’
The Ongoing Shift in Corporate Governance
Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been that a strong CEO…
Editor's Note: This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and families on how…
Global Mobility and US Taxes
Identifying Risks for Foreign Individuals and Entities
Today's global workers and their employers are at risk of triggering US tax and compliance obligations. The stakes are high for CPAs serving global clients,…
On September 15, 2025, President Trump proposed that public companies file financial reports semi-annually rather than quarterly (N. Andrews and C. Driebusch, “Trump Calls for…
Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls. Influencers are everywhere, impacting consumers' decisions on…
Ownership Without Intermediaries
Comparing Cryptocurrency to Bearer Instruments
Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was obtained, entitles its possessor to full control…
Within my recent book, Voices of Change: Race, Racism, and Colonization in Accounting, British academic Dr. Iwi Ugiagbe-Green gives an exceptionally moving account of what…
Back-to-School
The Ongoing Role of Sustainability in Academia
Since its debut in the March/April 2024 issue, this column has explored sustainability accounting and reporting (SAR), a field of increasing relevance within the accounting…
Risk management executives can no longer treat artificial intelligence (AI) as a passing fad. According to a report from Microsoft and IDC “The Business Opportunity…
Organizational Governance
Underlying Economic Fundamentals
This column's objective is to present an economics-based business perspective of the essential elements of organizational governance, which will provide valuable insight for CPAs, whether…
Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls. Influencers are everywhere, impacting consumers' decisions on…
Ownership Without Intermediaries
Comparing Cryptocurrency to Bearer Instruments
Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was obtained, entitles its possessor to full control…
Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax liability—perhaps through a retirement…
Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts on financial reporting, the Committee of Sponsoring Organizations of the…
Editor's Note: This article is the first of a series in a new column, Corporate Governance Corner, exploring corporate governance issues and the role CPAs play…
In Times Like These
How Transformation in the Accounting Profession Can Shape South Africa’s Economic Future
Column Editor's Note: This article is the first in a series that will spotlight academics detailing their experience and research in the field of accounting and…