CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing world. Hot topics like environmental, social,…
Applying Problem Solving Tools to Ethical Conundrums
Goldratt’s Evaporating Cloud Framework
CPA firms are constantly confronted by regulatory, compliance, and ethics issues in the face of an unpredictable and changing world. Hot topics like environmental, social,…
Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of their current employees to do…
Human Capital Sustainability Policies
One Perspective on American vs. Dutch Working Culture
Note from Column Editor Tracey J. Niemotko: Jack Hakula graduated from Marist College in May 2023 with an accounting degree and is pursuing a graduate degree…
CPA firms can utilize the many excellent tools and services available to create a strong online presence, such as professional website design and management, website…
In 2022, the Auditing Standards Board (ASB) issued new standards dealing with quality management (QM) that will become effective December 15, 2025. The ASB sets…
Florida’s Apportionment/Sourcing of Sales Dilemma
A Brief Overview
Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the subject of various interpretations by both…
How Accountants Can Implement Value Pricing
Evaluating the Right Approach for a CPA Firm
The use of value pricing has become very popular in certain sectors in the past few years. But not many CPA firms have implemented this…
Addressing the CPA Shortage with International Talent
Bridging the Gap
The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees and sitting for the CPA exam…
The number of incidents of fraud perpetrated against individuals and the resulting loss amounts have both drastically increased in recent years. In 2018, the Federal…
In 2021, the IRS announced an enforcement campaign targeting high-income U.S. citizens who were purportedly claiming tax exemptions through Puerto Rico's Act 22 and Act…
In Brief The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in…
When students decide to major in accounting, marketing is not at the top of their minds. While accounting students are likely required to take a…
CPA firms can utilize the many excellent tools and services available to create a strong online presence, such as professional website design and management, website…
Audit Quality
The Beneficial Impact of Market Competition
In his recent The CPA Journal editorial “Private Equity and the Ethics of a Profession,” Richard Kravitz addressed the recent diminishment in audit quality and the…
Given the recent challenges in finding and retaining high quality employees, public accounting firms have had to ask many of their current employees to do…
CPA firms can utilize the many excellent tools and services available to create a strong online presence, such as professional website design and management, website…
Did the CPA Evolution Leave Educators Behind?
Surveying the Readiness of Accounting Faculty
The new CPA Evolution model introduced significant changes to the Uniform CPA Examination that became effective in January 2024. Each candidate must now successfully demonstrate…
Improving the use of SOC 1 Reports
Insights from CFOs, CAEs, and Audit Committee Members
Business process outsourcing is increasing in volume and variety. Market research firm Grandview Research reported that the global market for business outsourcing was approximately $157…
Black Women in Accounting and their Success Stories
An Interview with Chanel Davis
Continuing the theme from a previous column examining the experience of Black women accounting leaders, I had the good fortune of interviewing Chanel Christoff Davis…
In 2022, the Auditing Standards Board (ASB) issued new standards dealing with quality management (QM) that will become effective December 15, 2025. The ASB sets…
Human Capital Sustainability Policies
One Perspective on American vs. Dutch Working Culture
Note from Column Editor Tracey J. Niemotko: Jack Hakula graduated from Marist College in May 2023 with an accounting degree and is pursuing a graduate degree…
Data breaches and resultant identity theft can happen to anyone. The National Institute of Standards and Technology (NIST) defines identity theft and identity fraud as…
Attracting and Retaining Top Talent in Accounting
Insight from the Academic Human Resources Literature
There has been a recent decline in accountants, and this sharp decrease is the result of more than normal retirements. It is also due to…
How Accountants Can Implement Value Pricing
Evaluating the Right Approach for a CPA Firm
The use of value pricing has become very popular in certain sectors in the past few years. But not many CPA firms have implemented this…
Florida’s Apportionment/Sourcing of Sales Dilemma
A Brief Overview
Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the subject of various interpretations by both…
Ensuring Integrity Highlights from the 19th Annual Baruch College Audit Conference The 19th Annual Audit Conference, hosted by Baruch College, New York, N.Y., on December…
When students decide to major in accounting, marketing is not at the top of their minds. While accounting students are likely required to take a…
Addressing the CPA Shortage with International Talent
Bridging the Gap
The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees and sitting for the CPA exam…
In 2021, the IRS announced an enforcement campaign targeting high-income U.S. citizens who were purportedly claiming tax exemptions through Puerto Rico's Act 22 and Act…