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March/April 2022

Home /Magazine/March/April 2022
Featured

ICYMI | Department of Labor Position on Cryptocurrency Investment in 401(k) Plans

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

September 2022 0

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed…

Featured

ICYMI | Examining the Recognition and Measurement of Financial Assets and Financial Liabilities under ASU 2016-01

Added Volatility or Improved Information Value?

By  Scott McGregor, DPS, CPA, CMA, CFA

September 2022 0

In Brief Accounting Standards Update (ASU) 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, became effective for financial statements beginning after December 15, 2017. One…

Featured

ICYMI | Recent California State and Local Tax Developments

New Provisions and Requirements May Impact Out-of-State Taxpayers

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

September 2022 0

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

Featured

ICYMI | Using Data Visualization To Help Uncover Fraud

An Investigation of Data Revealed by the Wirecard Scandal

By  Kathleen M. Bakarich, PhD, CPA

September 2022 0

In Brief Wirecard, one of Germany's largest financial services companies, had long been suspected of employing questionable accounting methods before its auditor publicly announced in…

Featured

ICYMI | Employee Turnover Is Impacting Not-for-Profits Too

Competing for Talent in the COVID-19 Environment

By  Amy West, CPA

September 2022 0

Over the past two years, Americans have quit their jobs in record numbers. According to the U.S. Labor Department, 47.4 million people have left their…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

August 2022 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

Tax & Accounting Update

By  Thomson Reuters Checkpoint

June 2022 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…

March/April 2022

Forté Capital’s Selected Statistics

Economic & Market Data

By  CPAJ Staff

June 2022 0

Forté Capital's Selected Statistics U.S. Treasury Yield Curve The yield curve has settled back into a normal shape, having been inverted from the 2-year to…

Featured

New International Accounting Ethics Standards

By  Susan B. Anders, PhD, CPA/CGMA

June 2022 0

In September 2018, the International Ethics Standards Board for Accountants (IESBA) issued a new International Code of Ethics for Professional Accountants, which was recently revised…

Featured

Department of Labor Position on Cryptocurrency Investment in 401(k) Plans

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

June 2022 0

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed…

Featured

The Risks Facing the CFO

By  Frank Manzi, CPA and Mark Martinelli, CPA

June 2022 0

Business risk is defined in generic terms as the exposure a company must consider that may lower its profits or lead it to fail. This…

Featured

The New Working World of the COVID-19 Pandemic

A Tumultuous Time for Auditors, Industries, and the PCAOB

By  Hila Fogel-Yaari, PhD and Kelly Gebhart, MST

June 2022 0

In Brief The coronavirus (COVID-19) pandemic created a new working world for businesses, accounting firms, and government. Most offices, including CPA firms and the PCAOB,…

Featured

Examining the Recognition and Measurement of Financial Assets and Financial Liabilities under ASU 2016-01

Added Volatility or Improved Information Value?

By  Scott McGregor, DPS, CPA, CMA, CFA

June 2022 0

In Brief Accounting Standards Update (ASU) 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, became effective for financial statements beginning after December 15, 2017. One…

Featured

Growing Today’s Accounting Businesses

By  Edward Mendlowitz, CPA/PFS, ABV

June 2022 0

Over the past 20 years, many public accounting practices transformed into accounting businesses, with some even becoming multifaceted professional services organizations. The shift was precipitated…

Featured

Using Data Visualization To Help Uncover Fraud

An Investigation of Data Revealed by the Wirecard Scandal

By  Kathleen M. Bakarich, PhD, CPA

June 2022 0

In Brief Wirecard, one of Germany's largest financial services companies, had long been suspected of employing questionable accounting methods before its auditor publicly announced in…

Featured

The Tax Implications of Disability Income

By  Sidney Kess, JD, LLM, CPA and Aaron Moss, JD

June 2022 0

The Centers for Disease Control and Prevention (CDC) reports that 61 million adults in the United States have some type of disability affecting mobility, cognition,…

Featured

Government Accounting and Auditing

Clearing a Cloud of Confusion

By  Howard B. Levy, CPA

June 2022 0

In Brief An estimated 3,000 audit practice units in the United States engage in state and local governmental audits. Most of these (65%) are members…

Featured

Recent California State and Local Tax Developments

New Provisions and Requirements May Impact Out-of-State Taxpayers

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

May 2022 0

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

Featured

A First Look at the Addenda to the 2021 OMB Compliance Supplement

Helpful Guidance for Auditors and Not-for-Profit Organizations

By  John D'Amico, CPA

May 2022 0

The guidance and requirements that auditors must follow to perform single audits, including program specific audits, are included in the U.S. Office of Management and…

Featured

CPAs’ Role in Food Relief Organizations after COVID-19

By  Susanne O'Callaghan, CPA, PhD, Raymond J. Elson, CPA, DBA, Salma Boumediene, PhD, Salem Boumediene, PhD and John P. Walker, PhD, CPA

May 2022 0

This article considers the role CPAs take in nongovernmental nonprofit organizations and explores the opportunities for CPAs to help nonprofit food relief organizations face the…

Featured

Employee Turnover Is Impacting Not-for-Profits Too

Competing for Talent in the COVID-19 Environment

By  Amy West, CPA

May 2022 0

Over the past two years, Americans have quit their jobs in record numbers. According to the U.S. Labor Department, 47.4 million people have left their…

Featured

A Fireside Chat with Joanne S. Barry

By  Chris Gaetano

May 2022 0

Let's start at the beginning. What is the story of how you came into the NYSSCPA? How did you get your start? My undergraduate degree…

Featured

Keys to Successful Remote Audits of Not-for-Profit Organizations

Adapting to the COVID-19 Environment

By  David Rottkamp, CPA and Vanessa M. Gordon, CPA

May 2022 0

In Brief The coronavirus (COVID-19) pandemic made remote audits a necessity rather than a luxury. CPA firms have adapted to the new environment, but challenges…

Featured

SEC Enforcement Actions Support Critical Skills-based Ethics Training

By  Roxane DeLaurell, JD, LLM, PhD, Roger B. Daniels, PhD, CPA (inactive) and Josette Pelzer, PhD, CPA

May 2022 0

The question of how to teach ethics has plagued academics for generations, with some even wondering whether it can be taught at all. Steven Mintz,…

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Our Latest Content

  • Cybersecurity Resources for Accounting Practices January 2023
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms January 2023
  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023












About The CPA Journal

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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