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April 2019 Issue

Home /Magazine/April 2019 Issue
Featured

ICYMI—The Trillion-Dollar Annual Interest Payment

By  Joseph DioGuardi, CPA

October 2020 0

Editor's Note: The CPA Journal also interviewed Joseph Dio Guardi about the federal deficit and accountants in public service. An edited print excerpt can be found here…

ICYMI

ICYMI—Applying the New Accounting Guidance for Contributions

By  Marc Taub, CPA, David Hollander, CPA, Lisette Rodriguez, CPA and Robert A. Dyson, CPA

May 2020 0

In Brief Not-for-profit organizations receive financial donations as a matter of course, but the accounting for that revenue depends on whether the transaction is classified…

Analysis

ICYMI | How to Create Key Performance Indicators

By  Jeffry Haber, PhD, CPA and Caitlin Schryver

April 2020 0

In Brief Key performance indicators (KPI), long familiar to corporate managers, are increasingly being used by financial managers at notfor-profit organizations to measure the effectiveness…

Feature Articles

An Interview with former Congressman Joseph DioGuardi

By  CPAJ Staff

July 2019 0

Recently, The CPA Journal interviewed Joseph DioGuardi, the first practicing CPA elected to Congress, representing New York's 20th Congressional district from 1985 to 1989. DioGuardi is currently…

Featured

Voices of the Profession: An Interview with former Congressman Joseph DioGuardi

By  CPAJ Staff

July 2019 0

Recently, The CPA Journal interviewed Joseph DioGuardi, the first practicing CPA elected to Congress, representing New York’s 20th Congressional district from 1985 to 1989. DioGuardi…

Featured

Nonprofit Resources

By  Susan B. Anders, PhD, CPA/CGMA

May 2019 0

On the timeline of financial accounting history, 2018 may well be the “year of the nonprofits.” Accountants and auditors began applying FASB Accounting Standards Update…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

May 2019 0

U.S. Wages and Salaries Growth Wages grew by 4.16% during January 2019 versus the same period in 2018. According to Trading Economics, this is below the long-term…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

May 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Functional Expenses by Nature and the Overhead Debate

Crafting an Alternative Approach to ASU 2016-14

By  Curtis Klotz, CPA

May 2019 0

FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, is in full effect with the close of the December 31, 2018, fiscal year. As implementation progresses,…

Featured

Independence Issues in Not-for-Profit Audits

By  David J. Hess, CPA, Jacob C. Peng, PhD, CISA and Carol S. MacPhail

May 2019 0

Attest services rendered to not-for-profit (NFP) entities provide assurance to stakeholders as to the quality of the financial condition, results of operations, and internal controls…

Featured

A Lost Opportunity for the Profession

By  Jason L. Ackerman, CPA, CFP, CGMA

May 2019 0

The 2019 tax filing season was a missed opportunity for the CPA profession. This was the year to get ahead of the new tax laws…

Featured

Charitable Contributions by S Corporations

A Mismatch of Pass-through and Basis Adjustment

By  Andrew M. Brajcich, JD, LLM, CPA

May 2019 0

Many taxpayers oversimplify the rules surrounding the charitable contribution deduction. Most are aware that contributions to public charities were previously deductible up to 50% of…

Featured

FASB’s New Guidance for Contributions Received and Contributions Made

By  Laurence Scot, CPA

May 2019 0

Over the years, there has been much confusion about whether to treat certain types of transactions as contributions or as exchanges, especially when they involve…

Featured

To Audit or Not to Audit

Whether to Accept a Uniform Guidance Audit

By  Tammy R. Waymire, PhD, CPA, Thomas Z. Webb, PhD, CPA and Timothy D. West, PhD

May 2019 0

For many public accounting firms, the client acquisition decision often follows a common cost-benefit analysis; beyond the consideration of additional revenue generated, scheduling constraints, opportunity…

Featured

Changes Affecting Connecticut Personal Income Taxes

A Refresher of Key Revisions

By  Corey L. Rosenthal, JD and Cynthia Galamgam, JD, LLM

May 2019 0

The Tax Cuts and Jobs Act of 2017 made significant revisions to federal personal income taxation. In response, the Connecticut General Assembly enacted legislative changes…

Featured

The Reporting Impact of ASU 2016-14

Painting the Picture from a Nonprofit’s Financial Perspective

By  David Rottkamp, CPA

May 2019 0

In Brief The nonprofit landscape has changed significantly over the past 26 years, expanding in size and scope while facing new challenges and keeping up…

Publisher's Column: Have You Thanked an NYSSCPA Committee Member Today? Featured

A Refresher on Not-for-Profit Board Governance

By  Patricia A. Johnson, CPA, CFE

May 2019 0

While the overall responsibilities of a nonprofit director have remained the same over the years, the increasing complexity of the business environment makes fulfilling those…

Featured

The New Yellow Book

What CPAs Need to Know

By  David C. Ashenfarb, CPA, CGMA

May 2019 0

In Brief The Government Accountability Office recently released a new version of Government Auditing Standards, also known as the Yellow Book. The revised version has been…

Featured

Avoiding Litigation When Auditing Government Contractors

By  Claude M. Millman, JD

April 2019 0

Government contracting is big business. More than 4 million contractors serve the U.S. government, and they collectively receive more than $500 billion per year. While…

Featured

Applying the New Accounting Guidance for Contributions

By  Marc Taub, CPA, David Hollander, CPA, Lisette Rodriguez, CPA and Robert A. Dyson, CPA

April 2019 0

In Brief Not-for-profit organizations receive financial donations as a matter of course, but the accounting for that revenue depends on whether the transaction is classified…

Featured

The Trillion-Dollar Annual Interest Payment

By  Joseph DioGuardi, CPA

April 2019 0

Editor's Note: The CPA Journal also interviewed Joseph Dio Guardi about the federal deficit and accountants in public service. An edited print excerpt can be found here…

Featured

A Primer on Cause Investing

By  Jeffry Haber, PhD, CPA

April 2019 0

In Brief Cause investing—the directing of one's investments to companies that directly promote or embody through their conduct a particular social good—is becoming more and…

Featured

The Truth about Workpaper Sign-offs

By  Howard B. Levy, CPA

April 2019 0

Since the issuance 14 years ago of the current audit documentation standards [now AU-C 230 and PCAOB Auditing Standard (AS) 1215, respectively], which are more…

Featured

How to Create Key Performance Indicators

By  Jeffry Haber, PhD, CPA and Caitlin Schryver

April 2019 0

In Brief Key performance indicators (KPI), long familiar to corporate managers, are increasingly being used by financial managers at notfor-profit organizations to measure the effectiveness…

Featured

Technology Considerations for Not-For-Profit Organizations

By  John M. Eusanio, CPA, CGMA and David J. Rosenbaum, MBA

April 2019 0

Not-for-profit organizations continue to face an ever-evolving and challenging landscape. Executives and audit committees must deal with concerns ranging from attracting and retaining donors and…

Featured

Data-Driven Decision Making for Not-for-Profit Organizations

By  Amy West, CPA

April 2019 0

The advantages of evidence-based decision making are clear, but there are several reasons why data-driven decision making is a relatively new concept for many notfor-profit…

ICYMI

ICYMI—The Reporting Impact of ASU 2016-14

Painting the Picture from a Nonprofit’s Financial Perspective

By  David Rottkamp, CPA

May 0202 0

In Brief The nonprofit landscape has changed significantly over the past 26 years, expanding in size and scope while facing new challenges and keeping up…

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Our Latest Content

  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

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