“I was told once, when I mentioned having ADHD, ‘You aren't going to get special treatment just because you can't concentrate well. All that matters…
Digital Assets/Cryptocurrency
Highlights from the 18th Annual Baruch College Auditing Conference
About the Panelists The first panel of the afternoon, “Digital Assets/Cryptocurrency,” focused on what auditors need to know about these interrelated cutting-edge technologies. The panel…
ESG: Environmental, Social, and Governance Issues
Highlights from the 18th Annual Baruch College Auditing Conference
About the Panelists The second panel of the morning, “ESG,” focused environmental, social, and governance topics facing auditors and their clients. The participants included Alyssa Rade,…
The start of the new year brings new strategies and new challenges. Many employees will lobby to participate in new opportunities. The organizations' best and…
Tax advisors are sometimes asked by a client for advice or assistance on what might sound like evasion of payment of taxes. What should CPAs…
Exploring the Evolution of the Accounting Profession
An Interview with Frank K. Ross
In 1969, as the accounting profession grappled with a staggering lack of diversity, at a time when Black CPAs comprised less than 0.2% of the…
CPAs Have a Branding Problem for the Younger Generation
How Can It Be Fixed?
Probably the hottest topic in the profession over the past few years has been the pipeline problem: Firms can't find qualified individuals to handle the…
The Employee Retention Credit
New IRS Initiatives Raise Legal Considerations for Employers
Employers and their advisors should carefully consider recent IRS initiatives concerning the Employee Retention Credit (ERC). Although the initiatives are primarily procedural, an employer's decision…
Tax season is always busy for preparers, but as part of the process, CPAs might identify planning considerations to address with clients after tax season…
Bank Failures Highlight the Shortcomings of Held-to-Maturity (HTM) Accounting
Behind the Crises at Silicon Valley, Signature, and First Republic
In Brief The failures of Silicon Valley Bank, Signature Bank of New York, and First Republic Bank in 2023 shocked observers and have since led…
Corey L. Rosenthal, JD, and Ashley Spina, JD, LLM Most CPAs are aware of the sale/use tax implications of the infamous Supreme Court decision in Wayfair almost…
Inspections Fireside Chat: A Conversation with PCAOB Board Member George Botic
Highlights from the 18th Annual Baruch College Auditing Conference
About the Speaker The afternoon sessions included a fireside chat with George R. Botic, PCAOB board member and former director of the division of registration and inspections.…
Professional independence is required for CPAs performing financial statement attest services, whether the client company is privately held or publicly traded. In both circumstances, CPAs…
Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…
Regulators and Standard Setters: Updates and Panel Discussion
Highlights from the 18th Annual Baruch College Auditing Conference
The first panel of the conference, “Regulators and Standard Setters Updates and Panel Discussion,” featured presentations and discussion on current topics in auditing standards and…
Digital Assets/Cryptocurrency
Highlights from the 18th Annual Baruch College Auditing Conference
About the Panelists The first panel of the afternoon, “Digital Assets/Cryptocurrency,” focused on what auditors need to know about these interrelated cutting-edge technologies. The panel…
The start of the new year brings new strategies and new challenges. Many employees will lobby to participate in new opportunities. The organizations' best and…
“I was told once, when I mentioned having ADHD, ‘You aren't going to get special treatment just because you can't concentrate well. All that matters…
Beginning in 2024, California employees may face payroll tax increases on two separate fronts. But in both cases, there may be ways taxpayers can reduce…
ESG: Environmental, Social, and Governance Issues
Highlights from the 18th Annual Baruch College Auditing Conference
About the Panelists The second panel of the morning, “ESG,” focused environmental, social, and governance topics facing auditors and their clients. The participants included Alyssa Rade,…
CPAs Have a Branding Problem for the Younger Generation
How Can It Be Fixed?
Probably the hottest topic in the profession over the past few years has been the pipeline problem: Firms can't find qualified individuals to handle the…
The Lingering Differences between IFRS and GAAP
Examining the Largest Foreign Filers in U.S. Markets
In Brief IFRS is the predominant set of accounting standards used by listed companies outside the United States. Some of these companies pursue and achieve…
The Employee Retention Credit
New IRS Initiatives Raise Legal Considerations for Employers
Employers and their advisors should carefully consider recent IRS initiatives concerning the Employee Retention Credit (ERC). Although the initiatives are primarily procedural, an employer's decision…
Non-GAAP Performance Measures
Informative or Opportunistic?
The use of non-GAAP measures (i.e., pro forma earnings) is a widespread phenomenon. More than 97% of Standard & Poor's (S&P) 500 elected to disclose…
Tax season is always busy for preparers, but as part of the process, CPAs might identify planning considerations to address with clients after tax season…
Bank Failures Highlight the Shortcomings of Held-to-Maturity (HTM) Accounting
Behind the Crises at Silicon Valley, Signature, and First Republic
In Brief The failures of Silicon Valley Bank, Signature Bank of New York, and First Republic Bank in 2023 shocked observers and have since led…
Athreshold issue for any corporation engaged in interstate commerce is determining the states in which it must file income tax returns and pay taxes. Public…
Corey L. Rosenthal, JD, and Ashley Spina, JD, LLM Most CPAs are aware of the sale/use tax implications of the infamous Supreme Court decision in Wayfair almost…
Inspections Fireside Chat: A Conversation with PCAOB Board Member George Botic
Highlights from the 18th Annual Baruch College Auditing Conference
About the Speaker The afternoon sessions included a fireside chat with George R. Botic, PCAOB board member and former director of the division of registration and inspections.…
Exploring the Evolution of the Accounting Profession
An Interview with Frank K. Ross
In 1969, as the accounting profession grappled with a staggering lack of diversity, at a time when Black CPAs comprised less than 0.2% of the…