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June 2017 Issue

Home /Magazine/June 2017 Issue
4 Things Every CPA Should Know about New York’s New Cybersecurity Requirements Featured

ICYMI | What CPAs Need to Know about New York’s New Cybersecurity Requirements

By  Al Alper

July 2018 0

New York State recently adopted a “first-in-the-nation” set of cybersecurity compliance requirements that impact any businesses or organizations that report to the Department of Financial…

The Coming Disruption of Drones, Robots, and Bots Feature Articles

ICYMI | The Coming Disruption of Drones, Robots, and Bots

How Will It Affect CPAs and Accounting Practice?

By  Deniz Appelbaum, PhD and Robert Nehmer, PhD

July 2018 0

Drones, mechanical robots, and robotic software processes are augmenting, assisting, and, in some cases, replacing human workers in almost every industry. The common assumption that…

Managing Risk at the Speed of Change News & Views

ICYMI | Managing Risk at the Speed of Change

A New Risk Vocabulary and a Call to the Profession

By  Sridhar Ramamoorti, Dorsey L. Baskin, CPA, Barry Jay Epstein and James Wanserski

June 2018 0

Electronic commerce has changed the pace of business activity. One McKinsey estimate speculates that the current rate of change is 10 times that of the…

Deep Learning and the Future of Auditing Feature Articles

ICYMI | Deep Learning and the Future of Auditing

How an Evolving Technology Could Transform Analysis and Improve Judgment

By  Miklos A. Vasarhelyi, PhD and Ting Sun

June 2018 0

In Brief This article introduces deep learning technology—an emerging form of artificial intelligence that can be trained to recognize patterns in vast volumes of data…

Columns

Forté Capital’s Selected Statistics: Federal Funds Rate

By  CPAJ Staff

July 2017 0

Columns

Forté Capital’s Selected Statistics: Change in GDP

By  CPAJ Staff

July 2017 0

Independent Auditors Are Not Fudiciaries Featured

Independent Auditors Are Not Fiduciaries

By  Samuel Gunther, CPA

July 2017 0

In “Serving the Public Interest—Promoting Better Government Reporting and Sustainable Corporate Governance” (April 2017), Editor-in-Chief Richard Kravitz states, “I would argue that [external] auditors have…

Featured

Blockchain: The Making of a Simple, Secure Recording Concept

By  Yigal Rechtman, CPA, CFE, CITP, CISM

July 2017 0

Ever since the double-entry bookkeeping system was created in 1340, accountants and business owners have been focused on the fidelity of financial reporting systems. The…

CPAJ News Briefs News & Views

Proposed Framework for Valuing Financial Instruments Released

AICPA and IASB News

By  Thomson Reuters Checkpoint

July 2017 0

AICPA News Proposed Framework for Valuing Financial Instruments Released On July 6, the AICPA issued a proposed framework intended to help accountants and financial reporting…

Featured

ICYMI: The CPA Journal at the Dawn of the Information Age

By  CPAJ Staff

July 2017 0

While the first “thinking machine” was invented in the 1940s, it took a good 30 years before computers were small and affordable enough to become…

Featured

Tax Resources On The Internet

By  Peter Karl

July 2017 0

Sifting through the Internet to find the answer to a specific question can be a daunting task. This article compiles some of the most useful…

Featured

Turning the Profession of ‘Me’ into the Profession of ‘We’

By  Jason L. Ackerman, CPA, CFP, CGMA

July 2017 0

There was a time in America, and in accounting, when loyalty was the most important contract employees and employers had with each other. The employee…

Featured

Audit Data Analytics Resources

By  Susan B. Anders, PhD, CPA/CGMA

July 2017 0

As information providers, accounting professionals are at the forefront of applying new technologies and resources to practice issues. The SEC has made use of data…

Featured

Blockchain: An Emerging Solution for Fraud Prevention

By  Jun Dai, Yunsen Wang and Miklos A. Vasarhelyi, PhD

July 2017 0

Fraud prevention is a critical and ongoing consideration for companies all over the world. According to the 2016 Report to the Nations on Occupational Fraud and…

CPAJ News Briefs News & Views

Focus To Shift From New Standards To Improving Communication

IASB, PCAOB News

By  Thomson Reuters Checkpoint

July 2017 0

IASB News Focus to Shift from New Standards to Improving Communication Now that the IASB has finished its “big four” accounting standards—leases, revenue, insurance, and…

Featured

It’s Amazing What CPAs Can Do: Using Technology to Spread a Passion for Learning

By  Jack Fingerhut, CPA

July 2017 0

I grew up in New Jersey as a typical kid who played sports, followed the local teams, and watched comedy on TV at night while…

Recent Trends in Reporting Non-GAAP Income Featured

Recent Trends in Reporting Non-GAAP Income

An Example from Social Media Companies

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

July 2017 0

In May 2016, the SEC issued new Compliance and Disclosure Interpretations (CDI) and modified others to revise its guidance on the reporting of non-GAAP financial…

Starting a Business from Home Featured

Starting a Business from Home

Legal, Tax, and Financial Concerns

By  James R. Grimaldi, CPA, Sidney Kess, JD, LLM, CPA and James A.J. Revels, CPA

July 2017 0

It is easy for just about anyone to start a business from home. Whether people have left an office job because of downsizing or retirement,…

The Coming Disruption of Drones, Robots, and Bots Featured

The Coming Disruption of Drones, Robots, and Bots

How Will It Affect CPAs and Accounting Practice?

By  Deniz Appelbaum, PhD and Robert Nehmer, PhD

July 2017 0

Drones, mechanical robots, and robotic software processes are augmenting, assisting, and, in some cases, replacing human workers in almost every industry. The common assumption that…

Regulation on the Rise as Bitcoin Gains Popularity Featured

Regulation on the Rise as Bitcoin Gains Popularity

By  Rick Barlin, CPA

June 2017 0

Over the past eight years, financial professionals' interest in bitcoin and other digital currencies has increased, and now regulators have taken notice. The federal government…

The Story of Slavic Translation Featured

The Story about Slavic Translation

By  Allan B. Afterman, PhD, CPA

June 2017 0

Poland began its transition to capitalism upon the collapse of the Soviet Union in 1991. At the time, the Polish Securities and Exchange Commission (PSEC),…

CPAJ News Briefs News & Views

Not-for-Profit Liquidity Disclosures Will Be Flexible

FASB, IASB, and AICPA News

By  Thomson Reuters Checkpoint

June 2017 0

FASB News Not-for-Profit Liquidity Disclosures Will Be Flexible FASB’s ASU 2016-14 is the first major update to financial reporting for not-for-profit entities in more than…

4 Things Every CPA Should Know about New York’s New Cybersecurity Requirements Featured

What CPAs Need to Know about New York’s New Cybersecurity Requirements

By  Al Alper

June 2017 0

New York State recently adopted a “first-in-the-nation” set of cybersecurity compliance requirements that impact any businesses or organizations that report to the Department of Financial…

Columns

Tax Changes in the 2017/2018 New York State Budget

By  Corey L. Rosenthal, JD, Annie Yang and Peter Rabinowitz, JD

June 2017 0

On April 10, 2017, Governor Andrew Cuomo signed into law New York's 2017/2018 Budget Bill, which contains significant tax measures that CPAs need to be…

Featured

Big Data in Business Analytics: Implications for the Audit Profession

By  Jiali (Jenna) Tang and Khondkar E. Karim, DBA, CPA

June 2017 0

In Brief Use of the term “big data” has become as pervasive as the phenomenon itself. The authors attempt to define the term as it…

Publisher's Column

Society Influencers Participate in NYSSCPA’s First Lobby Day

By  Joanne S. Barry, CAE

June 2017 0

For many years, New York State Society members who also serve on AICPA Council have participated in the institute's biannual Capitol Hill visits in Washington,…

Featured

The Chief Information Security Officer

The New CFO of Information Security

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

June 2017 0

Traditionally, CPAs have considered the chief financial officer (CFO) as the guardian of a business's organizational data. It was and remains the CFO's responsibility to…

CPAJ News Briefs News & Views

Financial Reporting Faces Technological Change

FASB, IASB, and PCAOB News

By  Thomson Reuters Checkpoint

June 2017 0

FASB News Financial Reporting Faces Technological Change FASB and its Financial Accounting Standards Advisory Council (FASAC) are contemplating the future of financial reporting in a…

Featured

The Historical Need for Computer Controls and Security

By  CPAJ Staff

June 2017 0

As other articles throughout this issue illustrate, keeping information secure is a paramount concern for today's businesses and their advisors. Cybersecurity is critical for accountants…

Featured

Use of ‘Composite’ (or ‘Group’) versus ‘Component’ and ‘Unit’ Depreciation

By  Howard B. Levy, CPA

June 2017 0

Editor's note: The following is a supplement to the author's “Depreciable Asset Lives: The Forgotten Estimate in GAAP,” published in the September 2016 CPA Journal.…

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  • Reassessing the Erroneous Refund Penalty March 2023
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  • Ensuring Integrity March 2023
  • ICYMI | Enhancing Employee Resilience March 2023
  • ICYMI | Adding Age (A) to DEI Is a Good IDEA March 2023












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