Latest Articles
  • Ensuring Integrity: Litigation and Enforcement Update
  • Life Insurance Planning in 2021
  • CPAJ News Briefs: FASB, AICPA
  • ICYMI | Tax Software in the COVID-19 Environment
  • A Postimplementation Analysis of AS 3101
  • The COVID-19 Shift
  • Ensuring Integrity: COVID-19 and Client Risk Profile
  • A Corporate Governance Anomaly
  • CPAJ News Briefs: FASB, IASB, PCAOB
  • ICYMI | Pandemic Payroll
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Magazine

Home /Magazine
February/March 2021

Ensuring Integrity: Litigation and Enforcement Update

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

April 2021 0

The final session of the conference featured a discussion of litigation and enforcement issues relevant to auditors. The panelists included Ben Campbell, General Counsel, Deloitte;…

February/March 2021

Life Insurance Planning in 2021

By  Lee Slavutin, MD, CLU, AEP

April 2021 0

Time-sensitive circumstances make estate and insurance planning in 2021 an important consideration. The three major factors that will influence planning in the coming months are…

Featured

ICYMI | Tax Software in the COVID-19 Environment

2020 Annual Survey of New York State Practitioners

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

April 2021 0

In Brief The 2020 tax season was unlike any other, with a global pandemic requiring virtually all tax preparers to work from home, often while…

February/March 2021

A Postimplementation Analysis of AS 3101

Examples of Critical Audit Matters from the Big Four

By  Brent Lao, PhD and Tina Wang, PhD

April 2021 0

In 2017, the PCAOB adopted a new auditor reporting standard: AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an…

February/March 2021

The COVID-19 Shift

By  Jason L. Ackerman, CPA, CFP, CGMA

April 2021 0

It's safe to say that, for most CPAs, 2020 was probably the craziest year in memory. Setting aside the macro issues, what is fascinating to…

February/March 2021

Ensuring Integrity: COVID-19 and Client Risk Profile

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

April 2021 0

The second session of the second day of the conference focused on the impact of COVID-19 on companies' evaluation of risk. The panelists were: Jim…

February/March 2021

A Corporate Governance Anomaly

Requiring Outside Auditors to Disclose CAMs May Have Unintended Consequences

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

April 2021 0

Generally accepted audit standards (GAAS) require an auditor to communicate significant findings from the audit to those charged with governance in the entity being audited,…

Featured

ICYMI | Pandemic Payroll

How a Permanent Remote Workforce Will Affect Taxes

By  Bernadette Pinamont, JD, CPA

April 2021 0

Most businesses throughout the United States have introduced or expanded their work-from-home policies in the wake of the coronavirus (COVID-19) pandemic, forcing companies to adjust…

February/March 2021

Major Revisions to the Auditor’s Report

By  Gerald W. Hepp, CPA and Alan Reinstein, CPA

April 2021 0

In Brief The AICPA Auditing Standards Board recently issued SAS 134, Auditors Reporting and Amendments, Including Amendments Addressing Disclosures of Financial Statements, and SAS 135,…

February/March 2021

Changes to ‘Business Activity’ on the Horizon?

Revisions Proposed by the Multistate Tax Commission

By  Corey L. Rosenthal, JD, Arvinder Kaur, CPA and Dilnora Isaeva, CPA

April 2021 0

Although the Supreme Court's decision in South Dakota v. Wayfair [585 US _ (2018); 138 S. Ct. 2080 (2018)] significantly increased the state and local tax…

February/March 2021

Ensuring Integrity: Auditors’ Biases

Highlights from the 15th Annual Baruch College Auditing Conference

By  Anthony Sarmiento

April 2021 0

The first session of the second day of the conference, titled “Auditors' Biases,” covered all manner of conscious and unconscious bias as well as how…

February/March 2021

Be the Future

By  Joanne S. Barry, CAE

April 2021 0

CPA firms found themselves, as all businesses had over the past year, facing the chaotic economic landscape created by the coronavirus (COVID-19) pandemic. Just as…

Featured

ICYMI | The Fight of a Lifetime

Telling It Like It Is on the National Debt

By  Joseph DioGuardi, CPA

April 2021 0

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.…

February/March 2021

A Summary of Early Critical Audit Matter Reporting

By  Jian Zhang, PhD and Kurt Pany, PhD

March 2021 0

In Brief Since the PCAOB issued its requirements for the reporting of critical audit matters (CAM), there has been much debate about how to interpret…

February/March 2021

How to Delegate Payroll, Employee-Related Tax Filings, and Associated Employer Duties to a Professional Employer Organization

By  Caroline Rule, JD and Russell A.S. Wirth

March 2021 0

Many small- to medium-size businesses struggle with the burdensome costs of administering payroll, employee-related federal and state tax requirements, and other employee benefits. A related…

February/March 2021

Ensuring Integrity: Critical Audit Matters

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

March 2021 0

The second session, “Critical Audit Matters” (CAM), addressed this recently implemented requirement, which represents the most significant change to audit reports in decades. The participants…

February/March 2021

Tax Changes for Businesses in the Consolidated Appropriations Act of 2021

By  Sidney Kess, JD, LLM, CPA, Joseph Buble, CPA and James R. Grimaldi, CPA

March 2021 0

The Consolidated Appropriations Act of 2021 (CAA) (P.L. 116-260) funds the government for its fiscal year ending September 30, 2021, and makes major tax changes…

Diversity & Inclusion

ICYMI | Continuing the March toward a More Diverse Profession

By  Joanne S. Barry, CAE

March 2021 0

I started working for the NYSSCPA in the 1980s, when staffing a committee meeting meant I was likely the only woman in the room. Even…

February/March 2021

Tax Changes for Individuals in the Consolidated Appropriations Act of 2021

By  Sidney Kess, JD, LLM, CPA, Joseph Buble, CPA and James R. Grimaldi, CPA

March 2021 0

The Consolidated Appropriations Act of 2021 (CAA) (H.R. 133), which has become notorious for its length of 5,593 pages, funds the government for its fiscal…

February/March 2021

Ensuring Integrity: Regulators and Standards Setters Update

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

March 2021 0

The first session, “Regulators and Standard Setters Updates and Panel Discussion” focused on current regulatory issues facing the auditing profession. The participants included Tracy Harding,…

February/March 2021

Ensuring Integrity: Highlights from the 15th Annual Baruch College Auditing Conference

Introduction

By  CPAJ Staff

March 2021 0

The 15th Annual Audit Conference, hosted virtually by Baruch College on December 1 and 2, 2020, once again brought together auditors, regulators, standards setters, and…

Featured

ICYMI | Women Accountants at Haskins & Sells During the 1920s

The Pioneering Career of Jennie May Palen

By  Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Andrew D. Sharp, PhD

March 2021 0

In Brief In the early decades of the last century, women CPAs were not as common in the accounting profession as they have become today.…

Featured

ICYMI | Realizing My American Dream

It’s Amazing What CPAs Can Do

By  Ramona Cedeno, CPA/CGMA

March 2021 0

Editor's Note: The following is an extended version of an article originally published in the January 2018 print issue. I will forever say that accounting…

Featured

ICYMI | CPAs Can Help Others Reach Their Dreams

By  Iralma Pozo, CPA

March 2021 0

One of the most amazing things that CPAs can do is give other people the tools they need to realize their goals. CPAs teach their…

Featured

ICYMI | The Effect of Sexual Harassment on Internal Audit Risk Assessments

Are You Part of the Solution or Part of the Problem?

By  Margaret H. Kim, PhD, CPA and Edward J. Lynch, PhD, CPA

March 2021 0

Everyone today must ask themselves: Is my workplace at high risk for sexual harassment? In a recent article, USA Today listed over 100 powerful men who have…

December 2020/January 2021

Criticizing Government Accounting

By  Howard B. Levy, CPA

March 2021 0

Although for more than half of my 53-year career in auditing, I managed to avoid any involvement with government GAAP. Yet I found myself interested…

Featured

ICYMI | How Can the Accounting Profession Attract a Diverse Generation Z?

By  Robbie Bishop-Monroe, DBA, CPA, CFE, Xin Geng, PhD, CPA and Daniel Law, PhD

February 2021 0

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…

Featured

ICYMI | Why Are African American Students Still Not Majoring in Accounting?

The Importance of Early Impressions

By  George Violette, PhD, CPA and Carol L. Cain, PhD

February 2021 0

In 1969, the AICPA formed the Minority Initiatives Committee, whose mission was to encourage, provide educational opportunities for, and promote the hiring of high-potential minority…

Featured

ICYMI | Advice for Retaining African American Accountants

Using ‘Perspective-Taking’ to Strengthen Interpersonal Relationships

By  Edward E. Scott, PhD, CPA

February 2021 0

In Brief Creating a diverse and inclusive work environment entails a variety of strategies. One common approach is to encourage professionals to be authentic to…

Featured

Is Peer Review Having a Mid-Life Crisis?

By  Timothy J. Fogarty, PhD, CPA, JD, Alan Reinstein, CPA and Natalie Tatiana Churyk, PhD, CPA

February 2021 0

When people reach a certain age, a questioning of purpose and direction often happens. Although the entertainment media often satirizes such events, the opportunity to…

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Our Latest Content

  • Ensuring Integrity: Litigation and Enforcement Update April 2021
  • Life Insurance Planning in 2021 April 2021
  • CPAJ News Briefs: FASB, AICPA April 2021
  • ICYMI | Tax Software in the COVID-19 Environment April 2021
  • A Postimplementation Analysis of AS 3101 April 2021











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