In Brief Joseph DioGuardi, the first practicing CPA elected to Congress, defined his career by advocating for financial accountability and fiscal responsibility from the U.S.…
ICYMI | Building a Diverse Professional Community
Perspectives from the Chinese American Society of CPAs
Editor's Note: On the occasion of The CPA Journal's 90th anniversary of publication, the editors asked the leadership and members of the Chinese American Society of CPAs (http://www.cascpa.org)…
ISM Manufacturing Index After a strong rebound in the second quarter, the momentum in the industrial sector is showing signs of slowing. While still in…
Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…
To The CPA Journal: Congratulations on your 90 years of service to the public and profession. You are even more vital and relevant today than…
It was 90 years ago that my father started his first job in public accounting. When he died in 1976, I took over his practice.…
Topics and Trends in The CPA Journal (1993–2020) [Web Exclusive]
A Text Mining Analysis
The CPA Journal, “The Voice of the Profession,” is the NYSSCPA’s monthly flagship publication and top member resource. The Journal has nationally focused content written by…
Topics and Trends in The CPA Journal (1993–2020)
A Text Mining Analysis
The CPA Journal, “The Voice of the Profession,” is the NYSSCPA's flagship publication and top member resource. For many years, it has been a valuable resource…
Editor's Note: As we celebrate our 90th year of publication, longtime author and Editorial Board Member Sid Kess brings a rare perspective of The CPA Journal and the…
An Historical Perspective of CPA Liability
Adapting to Greater Expectations and Growing Exposures
Prior to the mid-1960s, litigation against accountants and other professionals was relatively rare. By 1970, however, expanded concepts of consumer rights brought an escalation in…
CPA Firm Websites
Then and Now
Long-time readers may be aware that the Tech Talk column began as an occasional feature called Website of the Month in 2001. My involvement officially…
Building a Diverse Professional Community
Perspectives from the Chinese American Society of CPAs
Editor's Note: On the occasion of The CPA Journal's 90th anniversary of publication, the editors asked the leadership and members of the Chinese American Society of CPAs (http://www.cascpa.org)…
Mind the GAAP
The Evolution of the Auditor’s Role and the ‘Fraud Expectation Gap’
Newly minted CPAs typically have limited hands-on auditing experience. They almost always have no training in specialty areas, such as forensics. A term now commonly…
As internal audit functions adapt, evolve, and transform to meet emerging risks and challenges their organizations face, financial professionals need to consider what the organizational…
From the earliest accountants in Egypt and Babylonia to the father of modern accounting Luca Pacioli, the accounting profession has led efforts throughout history to…
Becoming Successful in Today’s Professional World
A Personal Reminiscence
Editor's Note: As we celebrate our 90th year of publication, longtime author and former NYSSCPA President Alan E. Weiner brings his perspective on how to build…
The year 2012 was monumental for estate and retirement planning. Individuals flooded advisors' offices in the latter part of the year to make gifts to…
CPAs often engage in conversations with others about the United States' financial condition. These conversations can be part of a CPA's practice or they may…
It was 90 years ago that my father started his first job in public accounting. When he died in 1976, I took over his practice.…
A Century of Not-for-Profit Accounting
An Historical Perspective
In Brief Just as the business world has changed in the past 90 years, so has the world of not-for-profit (NFP) organizations. NFPs have grown…
From name-brand corporations like JCPenney and Neiman Marcus to small and mid-sized companies, businesses of all sizes are responding to pandemic-related lockdowns by seeking refuge…
The Fight of a Lifetime
Telling It Like It Is on the National Debt
In Brief Joseph DioGuardi, the first practicing CPA elected to Congress, defined his career by advocating for financial accountability and fiscal responsibility from the U.S.…
Editor's Note: As we celebrate our 90th year of publication, longtime author and Editorial Board Member Sid Kess brings a rare perspective of The CPA Journal and the…
In Brief Performing certain nonaudit services for audit clients can impair independence. Misrepresenting nonaudit services as immaterial and mischaracterizing them as audit services obscures the…
Routine corporate transactions, including mergers, acquisitions, and reorganizations, can carry significant sales and use tax consequences. If transactions, including intercompany transfers, are not properly evaluated…
Envisioning the Future of Government Reporting
Looking Back to Move Forward
In Brief Government accounting has come a long way in the past several decades, in large part due to the efforts of GASB. But the…
In Brief The history of modern auditing coincides conveniently with the history of The CPA Journal. The 1930s not only saw the NYSSCPA begin publication of what…
I write to you on the most auspicious occasion of The CPA Journal's 90th anniversary. For close to a century now, it has served as a valuable…
Maurice E. Peloubet
A Life of Impact on Accountancy and Society
In Brief Maurice E. Peloubet was a leader in the field of accountancy during the first half of the last century who contributed to the…
The Life and Career of Colonel Arthur H. Carter
A Leading Accountancy Professional of the 1930s
In Brief Colonel Arthur H. Carter was one of the recognized leaders of the accounting profession during the period of “CPA Movement” in the early…