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February 2020 Issue

Home /Magazine/February 2020 Issue
Featured

ICYMI | Overcoming Obstacles on the Road to Becoming a CPA

By  Ewa Ulanowska, CPA

December 2020 0

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…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

March 2020 0

Non-farm payroll The U.S. economy continues its modest growth trajectory, with non-farm payroll growing by 195,000 per month on average. The overall labor market remains…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

March 2020 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

Searching for the Causes of Fraud

By  CPAJ Staff

March 2020 0

Editor's Note: This article is the first in an occasional series planned for this, our 90th year of publication, wherein the editors will look in the Journal's past…

Featured

System Organization Controls Resources

By  Susan B. Anders, PhD, CPA/CGMA

March 2020 0

The AICPA's December 2019 exposure draft, “Maintaining the Relevance of the Uniform CPA Examination,” includes a discussion of the growing importance of “SOC 1 reports,”…

Featured

Litigation and Regulatory Risks

By  Ron Hauben, JD, Claudius B. Modesti, JD, Carolyn Welshhans, JD and Doug Carmichael

March 2020 0

About the Panelists Ron Hauben, JD, vice chair and general counsel at Ernst & Young LLP; Claudius B. Modesti, JD, partner at Akin Gump Strauss Hauer & Feld…

Featured

The Gap between GAAP and Non-GAAP

By  Theresa F. Henry, PhD, CPA, Rob R. Weitz, PhD and David A. Rosenthal, PhD

March 2020 0

In Brief Many companies have increasingly turned to the reporting of non-GAAP measures, which fall outside the realm of generally accepted accounting principles and must…

Shifting the Risk of Cybercrime Featured

When Is a Business ‘Shielded’ from Financial Harm?

Impending New York State Law Imposes Stringent Requirements

By  Steven Wertheim

March 2020 0

I recently had a conversation with a prospective client about cybersecurity readiness. The client is a law practice, owned and run by a member of…

Featured

Reporting Critical Audit Matters

A First Look

By  Lisa Smith, Megan Zietsman, CPA, Jeff Mahoney, CPA and Thomas Ray

March 2020 0

About the Panelists Lisa Smith, managing director of quality and professional practice at Deloitte & Touche LLP; Megan Zietsman, CPA, the chief auditor and director of professional standards,…

Featured

Prioritizing the Audit Committee Agenda

By  John Rodi, CPA

March 2020 0

Operating against a backdrop of global volatility and economic uncertainty, with business and regulatory risks becoming more complex and challenging, audit committees will need to…

Featured

Where Is Public Company Auditing Headed?

By  Dana R. Hermanson, PhD, Heather M. Hermanson, PhD and Susan D. Hermanson, PhD

March 2020 0

In Brief What does the future hold for public company auditing in the United States, and what are the implications for professionals, regulators, and educators?…

Featured

An Overview of Current Developments in California and Texas

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

March 2020 0

CPAs need to be aware of current tax developments in key states to properly advise taxpayers doing business in multiple jurisdictions. Below is an overview…

Featured

Implications of Blockchain on the Audit

By  Brandon Brown, CPA, CISA, Jeremy Goss, CPA, Jagruit Solanki, CPA, CGMA, Amy Steele, CPA and Ami Beers, CPA, CGMA

March 2020 0

About the Panelists Brandon Brown, CPA, CISA, managing director of the risk and financial advisory group at Deloitte & Touche LLP; Jeremy Goss, CPA, audit partner, banking and…

Featured

The Myth of Auditor Independence

Waking Up to Unconscious Bias

By  J. Edward Ketz, PhD

March 2020 0

The AICPA Code of Professional Conduct requires that members in public practice be objective, free of conflicts of interest, and independent in fact and appearance…

Featured

Reforming the Auditing Profession

Improving Quality, Transparency, Governance, and Accountability

By  Lynn E. Turner, CPA

March 2020 0

In Brief Independent audits of public company financial statements are a cornerstone of the global financial system. Recent events, however, demonstrate that these audits are…

Featured

Reporting Foreign Retirement Plans on Required Information Returns

By  Usman Mohammad, JD

March 2020 0

Foreign asset reporting—including the reporting of foreign retirement plans—is a high priority for the IRS, which in 2019 listed the “failure to report offshore funds”…

Featured

Applying Auditing Standards in a Scalable Manner

By  CPAJ Staff

March 2020 0

About the Panelists Beverly Bahlmann, CA(SA), deputy director at the IAASB; Bob Dohrer, CPA, CGMA, chief auditor at the AICPA; Shawn P. O'Brien, CPA, senior consultant for business development in…

Featured

Making Progress in Albany on Electronic Signatures

Publisher’s Column

By  Joanne S. Barry, CAE

February 2020 0

In many things, New York is a recognized leader, standing at the forefront of finance, culture, and innovation. Yet it remains behind in terms of…

Featured

Ensuring Integrity: A New Strategic Vision for Improving Audit Quality

Annual Auditing Conference at Baruch

By  CPAJ Staff

February 2020 0

The 14th Annual Audit Conference, hosted by Baruch College on December 3, 2019, once again brought together auditors, regulators, standards setters, and preparers to discuss…

Featured

Keynote Address: William D. Duhnke III

Annual Auditing Conference at Baruch

By  William D. Duhnke, JD

February 2020 0

Currently, the PCAOB is in the middle of a significant change. As many of you know, I joined the PCAOB just under two years ago.…

Featured

Regulators and Standards Setters: Updates and Discussion

Annual Auditing Conference at Baruch

By  Marc Panucci, CPA, Megan Zietsman, CPA, Tom Seidenstein, Mike Santay, CPA and Noel Allen, JD

February 2020 0

About the Panelists The panel featured Marc Panucci, CPA, deputy chief accountant of the Office of the Chief Accountant, SEC; Megan Zietsman, CPA, the chief auditor and director of…

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Our Latest Content

  • ICYMI | Implementing CECL During the Pandemic June 2022
  • ICYMI | The State of the Profession June 2022
  • ICYMI | Exploring the Gender Gap June 2022
  • CPAJ News Briefs: FASB, GASB, PCAOB June 2022
  • Tax & Accounting Update June 2022












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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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