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COVID-19

Home /COVID-19
Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

July 2020 0

Quarterly Real U.S. GDP Growth The estimates for second quarter GDP growth range from −20% to −51%, with the average from the Blue Chip consensus…

Featured

CPAJ News Briefs: FASB, GASB

By  Thomson Reuters Checkpoint

July 2020 0

FASB News No New Definition for Joint Ventures A majority of the FASB said it was best not to revise the definition for joint ventures—a…

Featured

The Impact of COVID-19 on Internal Audit

By  Mark Martinelli, CPA, Alfred Friedman, CPA and Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

July 2020 0

CPAs are uniquely positioned to assess the impact of coronavirus (COVID-19) on client organizations, employers, and society. The profession continues to contribute to recovery and…

Featured

COVID-19 and Charitable Contributions by Individuals and Businesses

By  Sidney Kess, JD, LLM, CPA

July 2020 0

The pandemic has put many people and businesses in need of help. The federal government has responded by enacting Economic Impact Payments, Paycheck Protection Program…

Featured

CPAJ News Briefs: FASB, AICPA

By  Thomson Reuters Checkpoint

July 2020 0

FASB News New Chairman Signals Focus on Maintaining, Improving Existing Rules In an effort to glean insight that would aid in understating the financial reporting…

Featured

More Coronavirus Relief Resources

By  Susan B. Anders, PhD, CPA/CGMA

July 2020 0

CPAs have spent much of “busy season” assisting individuals and business with questions about coronavirus-related economic relief, such as stimulus payments and paycheck protection loans.…

Featured

Managing the Impact of Cloud Computing

Perspectives on Vulnerabilities, ERM, and Audit Services

By  Meredith Stein, CPA, Vincent Campitelli, CPA and Steven Mezzio, PhD, CPA, CISA, CISSP, FSAI

July 2020 0

In Brief Cloud computing is in the vanguard of a global digital transformation. This article looks at how to identify cloud computing opportunities and operationalize…

Featured

CPAJ News Briefs: IASB, GASB

By  Thomson Reuters Checkpoint

July 2020 0

IASB News IFRS Foundation to Hold Annual Conference Virtually The IFRS Foundation said it would combine two major annual conferences into one event and hold…

Featured

Auditing and Accounting During and After the COVID-19 Crisis

By  Deniz Appelbaum, PhD, Shaun Budnik, CPA and Miklos A. Vasarhelyi, PhD

July 2020 0

In Brief Public health measures taken to mitigate the spread of the coronavirus (COVID-19) pandemic have upended business operations and processes. Auditing is no exception;…

Featured

Ten Questions on COVID-19 and Charitable Giving

By  Lori Rothe Yokobosky, CPA, MST,

July 2020 0

The COVID-19 pandemic has raised many questions about charitable giving and on the timing of required filings for many exempt organizations. Many of those questions…

COVID-19

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Cybercrime Featured

Surviving a Pandemic in an Era of Cybercrime

By  Steven Wertheim

June 2020 0

In the early 2000s, as the business world began to return to a more normal mode of operations after the events of September 11, 2001,…

COVID-19

Online Accounting Courses

Transition and Emerging Issues

By  Tracey J. Niemotko, JD, CPA, CFE and Moira Tolan, PhD

June 2020 0

Due to the effects of the worldwide coronavirus (COVID-19) pandemic, accounting professors have been forced to navigate the complexities of teaching in a nontraditional format…

Featured

401(k) Plan Issues in the Current Environment

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

June 2020 0

This article is intended to address 401(k) plan issues and concerns that develop during periods of economic uncertainty and market volatility, such as the current…

Featured

Tax Provisions of New York State’s 2020/21 Budget and COVID-19 Due Date Extensions

By  Corey L. Rosenthal, JD, Arvinder Kaur, CPA and Mark H. Levin, CPA, MST

June 2020 0

ON April 3, 2020, Governor Andrew M. Cuomo signed into law the New York State 2020/21 Budget, which contains several key tax measures related to…

COVID-19

Managing the Going Concern Risk in an Uncertain Environment

An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic

By  Nicholas C. Lynch, PhD, Michael F. Lynch, JD, CPA and Charles P. Cullinan, PhD

June 2020 0

In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many…

Featured

Coronavirus Relief Resources

By  Susan B. Anders, PhD, CPA/CGMA

June 2020 0

Accountants have once again been proving that America does indeed count on CPAs, as they have entered uncharted waters to assist both individuals and small…

Featured

Financial Reporting and Auditing Implications of the COVID-19 Pandemic

Some Practical Guidance

By  Howard B. Levy, CPA

June 2020 0

In Brief The COVID-19 pandemic has disrupted life around the world, but business, in altered fashion, goes on. Companies will have to report on their…

Featured

Estate Tax Advice Today

The Impact of Coronavirus, the CARES Act, Low Interest Rates, and Market Declines

By  Martin Shenkman, JD, CPA/PFS, AEP and Jonathan G. Blattmachr, JD

June 2020 0

In Brief The COVID-19 pandemic has put the economy in a precarious state, but certain effects of the downturn, such as historically low interest rates…

Featured

CPAJ News Briefs: FASB, IASB, PCAOB

By  Thomson Reuters Checkpoint

May 2020 0

FASB News Golden Outlines Board’s Standards Setting Plans Prior to Departure FASB Chairman Russell Golden said the board will determine whether to finalize a proposal…

Featured

Defining the New Normal for CPAs

By  Joanne S. Barry, CAE

May 2020 0

These are extraordinary times with extraordinary challenges. We fear for our safety and the safety of those we love, for the stability of our country…

Featured

PPP Payback Deadline May Have Unintended Consequences

CPAs Should Revisit Advice Given to Clients

By  Walter Primoff, CPA/PFS, CGMA

April 2020 0

To supplement its Payroll Protection Program (PPP) Rules, the Small Business Administration (SBA) regularly issues PPP frequently asked questions (FAQ) in numerical order, easily found…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

April 2020 0

U.S. Treasury Yield Curve The financial turmoil caused by the coronavirus (COVID-19) pandemic extended into the bond market, as investors drove yields down and raised…

Featured

CPAJ News Briefs: FASB, IASB, GASB News

By  Thomson Reuters Checkpoint

April 2020 0

FASB News National Defense Group Urges FASB to Extend Delay on Revenue Accounting Rules The defense sector has asked FASB to extend a proposed delay…

Featured

Will Business Interruption Insurance Provide Coverage for Coronavirus Losses?

By  Julie E. Nevins, JD and Robert Lewin

April 2020 0

With COVID-19 disrupting global supply chains and sales, businesses are losing income and incurring additional expenses as a result of the disruption. There likely will…

Featured

FASB Proposes Delaying Effective Date of Certain Standards Due to COVID-19 Pandemic

By  Richard C. Jones, PhD, CPA

April 2020 0

On April 8, 2020, FASB and its staff met to discuss various issues relating to the implications of the coronavirus (COVID-19) pandemic on certain FASB…

COVID-19

First Look at the CARES Act’s Provisions for Tax Relief

By  Sidney Kess, JD, LLM, CPA

April 2020 0

The Coronavirus Aid, Relief, and Economic Security (CARES) Act (H.R. 748), signed into law on March 27, 2020, is a $2.2 trillion package enacted to…

Featured

Tax Updates Related to the Coronavirus

By  Sidney Kess, JD, LLM, CPA

April 2020 0

The coronavirus (COVID-19) pandemic has not only upended the economy; it has also been the catalyst for several tax changes. The Families First Coronavirus Response…

Featured

CPAJ News Briefs: FASB, GASB, PCAOB News

By  Thomson Reuters Checkpoint

April 2020 0

FASB News Private Companies Seeking Clarity around Coronavirus-Related Disclosure Requirements Private companies are seeking FASB or AICPA interpretative guidelines on the appropriate level of disclosures…

Featured

Nine Steps for CPA Firms to Take During the Coronavirus Crisis

By  Jason L. Ackerman, CPA, CFP, CGMA

April 2020 0

The coronavirus (COVID-19) pandemic has caused companies across the world to temporarily close their doors in an effort to halt or slow down the spread…

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Our Latest Content

  • The State of the Profession: The Impact of COVID-19 January 2021
  • Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021 January 2021
  • CPAJ News Briefs: IASB, AICPA January 2021
  • ICYMI | Combating Implicit Bias in Accounting Education and Training January 2021
  • Advice for Retaining African American Accountants January 2021













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