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March 2020 Issue

Home /Magazine/March 2020 Issue
Featured

ICYMI | ‘Financing Social Security’ Through the Years

By  CPAJ Staff

December 2020 0

The Social Security Act of 1935 (SSA) was enacted by the 74th United States Congress and signed into law by President Franklin D. Roosevelt. Part…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

April 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

Tactics for Stretching Retirement Assets under the SECURE Act

By  Sidney Kess, JD, LLM, CPA and Julie Welch, CPA, PFS, CFP

April 2020 0

The Setting Every Community Up for Retirement Enhancement (SECURE) Act, signed into law by President Trump on December 20, 2019, as part of funding legislation…

Featured

Forté Capital’s Selected Statistics

By  CPAJ Staff

April 2020 0

U.S. Treasury Yield Curve The U.S. Treasury yield curve is inverted from 30 days to 3 years, reflecting the fear of an economic slowdown due…

Featured

ACFE and ABFA Fraud Resources

By  Susan B. Anders, PhD, CPA/CGMA

April 2020 0

In PricewaterhouseCoopers's 2018 Global Economic Crime and Fraud Survey, fraud is identified as “the biggest competitor you didn't know you had,” which is an interesting way of…

Featured

‘Financing Social Security’ Through the Years

By  CPAJ Staff

April 2020 0

The Social Security Act of 1935 (SSA) was enacted by the 74th United States Congress and signed into law by President Franklin D. Roosevelt. Part…

Featured

Uncovering the Indicia of Fraud in Complex Cases with Incomplete Forensic Data

By  Eric A. Kreuter, PhD, CPA, CFE, CGMA, CMA, MAFF

April 2020 0

Deception is the main tool of fraudsters and the hallmark of many types of fraud. When used skillfully, deception often leads to not one incident…

Featured

A Discussion of Practical Expedients in ASC Topic 842

The New Leasing Standard

By  Robert Singer, PhD, CPA, Heather Winiarski and Maryann Townsend, EdD

April 2020 0

The new lease accounting guidance in Accounting Standards Codification (ASC) Topic 842, “Leases,” is currently in effect for public business entities preparing financial statements for…

Featured

Tips for Fighting Off Cybercrime in 2020

By  Steven Wertheim

April 2020 0

It was a bellwether year for cyber-crime worldwide in 2019. As a patchwork of new regulations began to emerge in the United States and the…

Featured

Current Overview of the IRS’s Whistleblower Program

By  Juliet L. Fink, JD

April 2020 0

Section 7623 of the Internal Revenue Code (IRC) allows for the payment of financial awards to those who blow the whistle on individuals or corporations…

Featured

The Past, Present, and Future of Forensic Accounting

By  Yigal Rechtman, CPA, CFE, CITP, CISM

April 2020 0

“Rather fail with honor than succeed by fraud.” —Sophocles This article is a broad-strokes review of what forensic accountants do, how the profession has developed,…

Featured

Mandatory Examinations or Audits of Quality Control Assurance Systems

By  Jacqueline A. Burke, PhD, CPA, Ralph S. Polimeni, PhD, CPA and Anthony Basile, PhD, CPA, CVA, CFE

April 2020 0

In Brief Examinations or audits of an organization's quality control assurance system (QCAS) are not presently required, despite the fact that defective products or services…

Featured

Creating a CPA Scholarship Program

By  Jason L. Ackerman, CPA, CFP, CGMA

April 2020 0

Last October's column was about the need for change in the way accounting is taught in high school and college (“The Accounting Curriculum Needs a…

Featured

Financial Statement Fraud by External Parties

By  Doug Carmichael

April 2020 0

In Brief Financial statement fraud is often thought of as an “inside job,” something perpetrated by the management or employees of the organization being audited.…

Featured

Fiduciary Duty, Due Care, and the Public Interest

A Practical Dilemma for CPAs

By  Vincent J. Love, CPA/CFF, CFE and John H. Eickemeyer, JD

April 2020 0

The times have changed dramatically for CPAs. No longer are there only purely traditional CPA firms providing accounting, attestation, and tax services. The major firms…

Featured

Closing the ‘Fraud Prevention Canyon’ with Counteractive Control Development

By  Joseph P. Lakatos, JD, LLM, CPA, CFE and Craig D. Shoulders, PhD

April 2020 0

In Brief Fraud continues to be a pervasive problem for businesses across the world. Nevertheless, most business ethics programs are compliance driven and thus fail…

Featured

Streamlined Disclosure in U.S. v. Brian Nelson Booker

A Former CPA Sets a Dubious Precedent

By  Sharon L. McCarthy, JD

March 2020 0

Brian Nelson Booker has the dubious distinction of being the first person criminally charged by the Department of Justice (DOJ) with allegedly making false statements…

Featured

Codifying the Fundamental Principles of ‘Professional Behavior’

Strengthening Professionalism by Enhancing Moral Conduct

By  Steven Mintz, PhD

March 2020 0

In Brief Acts considered “discreditable to the profession” are those that bring harm to one's reputation or that of the profession. Acts of “moral turpitude”…

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Our Latest Content

  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • 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












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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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