While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor's…
ICYMI | The Accounting Profession Is in Crisis
A Partial Solution to the Shortage of Accountants
The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a…
Editor's Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online…
Our Greatest Hits | Applications of control charts
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Deferred tax accounting for tax carryforwards
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | The Personal Holding Company Trap: Federal Taxation
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits| The five assertions: Categories of assertions about which auditors must collect adequate evidence to support financial statement items
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Income Taxes in the Cash Flow Statement
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Monetary-Unit Sampling Using Microsoft Excel
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Unlocking the Benefits of the Tax Benefit Rule
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Should the client be accepted? (Auditing)
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Tax planning for distributions in kind (Estates & Trusts)
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | The ACE depreciation adjustment – coping with “simplification” (adjusted current earnings)
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Charitable Contributions
An Analysis of Estates’ and Trusts’ Responsibilities
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | A look at the modified cash basis
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Avoiding costly mistakes on guaranteed payments to partners
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | The tax treatment of deferred rental agreements
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Our Greatest Hits | Community property step-up in basis
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…