Editor's Note: On the occasion of The CPA Journal's 90th anniversary of publication, the editors asked the leadership and members of the Chinese American Society of CPAs (http://www.cascpa.org)…
ICYMI | Fostering Diversity and Inclusion in the Accounting Workplace
Benefits, Challenges, and Strategies
As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But…
ISM Manufacturing Index After a strong rebound in the second quarter, the momentum in the industrial sector is showing signs of slowing. While still in…
Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…
To The CPA Journal: Congratulations on your 90 years of service to the public and profession. You are even more vital and relevant today than…
In Brief Generation Z is beginning to enter the workforce, bringing with it a demographic shift that will affect every facet of American society, including…
It was 90 years ago that my father started his first job in public accounting. When he died in 1976, I took over his practice.…
Topics and Trends in The CPA Journal (1993–2020) [Web Exclusive]
A Text Mining Analysis
The CPA Journal, “The Voice of the Profession,” is the NYSSCPA’s monthly flagship publication and top member resource. The Journal has nationally focused content written by…
Topics and Trends in The CPA Journal (1993–2020)
A Text Mining Analysis
The CPA Journal, “The Voice of the Profession,” is the NYSSCPA's flagship publication and top member resource. For many years, it has been a valuable resource…
Editor's Note: As we celebrate our 90th year of publication, longtime author and Editorial Board Member Sid Kess brings a rare perspective of The CPA Journal and the…
ICYMI | A 2020 Global Auditing Forecast
What Might the New Year Bring?
In the Big Audit model—by which the world's large public companies engage the international networks of the Big Four to provide financial statement assurance for…
An Historical Perspective of CPA Liability
Adapting to Greater Expectations and Growing Exposures
Prior to the mid-1960s, litigation against accountants and other professionals was relatively rare. By 1970, however, expanded concepts of consumer rights brought an escalation in…
CPA Firm Websites
Then and Now
Long-time readers may be aware that the Tech Talk column began as an occasional feature called Website of the Month in 2001. My involvement officially…
Building a Diverse Professional Community
Perspectives from the Chinese American Society of CPAs
Editor's Note: On the occasion of The CPA Journal's 90th anniversary of publication, the editors asked the leadership and members of the Chinese American Society of CPAs (http://www.cascpa.org)…
The IRS is increasingly relying on correspondence audits to audit small businesses. This report of a correspondence audit of the personal income tax returns of…
Mind the GAAP
The Evolution of the Auditor’s Role and the ‘Fraud Expectation Gap’
Newly minted CPAs typically have limited hands-on auditing experience. They almost always have no training in specialty areas, such as forensics. A term now commonly…
As internal audit functions adapt, evolve, and transform to meet emerging risks and challenges their organizations face, financial professionals need to consider what the organizational…
From the earliest accountants in Egypt and Babylonia to the father of modern accounting Luca Pacioli, the accounting profession has led efforts throughout history to…
Becoming Successful in Today’s Professional World
A Personal Reminiscence
Editor's Note: As we celebrate our 90th year of publication, longtime author and former NYSSCPA President Alan E. Weiner brings his perspective on how to build…
ICYMI | Seven Years at the Forefront of Standards Setting
A Look Back from Outgoing FASB Chairman Russell G. Golden
In Brief For the last seven years, Russell G. Golden has served as FASB's chairman. During this time, and for the nine years previously, he…
The year 2012 was monumental for estate and retirement planning. Individuals flooded advisors' offices in the latter part of the year to make gifts to…
CPAs often engage in conversations with others about the United States' financial condition. These conversations can be part of a CPA's practice or they may…
It was 90 years ago that my father started his first job in public accounting. When he died in 1976, I took over his practice.…
My journey to becoming a CPA was not typical, as accounting was not my first career. I was born and raised in Lublin, a city…
A Century of Not-for-Profit Accounting
An Historical Perspective
In Brief Just as the business world has changed in the past 90 years, so has the world of not-for-profit (NFP) organizations. NFPs have grown…
From name-brand corporations like JCPenney and Neiman Marcus to small and mid-sized companies, businesses of all sizes are responding to pandemic-related lockdowns by seeking refuge…
The Fight of a Lifetime
Telling It Like It Is on the National Debt
In Brief Joseph DioGuardi, the first practicing CPA elected to Congress, defined his career by advocating for financial accountability and fiscal responsibility from the U.S.…
Editor's Note: As we celebrate our 90th year of publication, longtime author and Editorial Board Member Sid Kess brings a rare perspective of The CPA Journal and the…
The Social Security Act of 1935 (SSA) was enacted by the 74th United States Congress and signed into law by President Franklin D. Roosevelt. Part…
In Brief Performing certain nonaudit services for audit clients can impair independence. Misrepresenting nonaudit services as immaterial and mischaracterizing them as audit services obscures the…