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September-December 2024

Home /Magazine/September-December 2024
Featured

ICYMI | NASBA and the AICPA Propose an Alternative Path to CPA

Better Late Than Never?

By  William F. Miller, EdD, CPA, Steven Mintz, PhD and Tara J. Shawver, DBA

August 2025 0

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor's…

Featured

U.S. Taxation of International University Students

By  Cheryl T. Metrejean, PhD, CPA, CFE, Eddie Metrejean, PhD, CPA, CFE and Suzanne P. Ward, PhD, CPA

March 2025 0

The United States has long been an attractive destination for students from other countries who want to pursue higher education, with over 850,000 international students…

Featured

Navigating the Accounting Pipeline Crisis

The Risks of Blurring Education and Experience in CPA Licensure Standards

By  Anthony J. Tucci, LLM, JD, CPA

March 2025 0

In response to widespread concern that some students avoid becoming CPAs due to the time and cost associated with post-bachelor's degree licensure requirements (leading to…

Featured

Why the 150-Hour Rule Is Not the Only (Major) Problem

By  Mark A. Nickerson, CPA, CMA

March 2025 0

Many recent articles, in this publication and others, have narrowly cited the 150-hour requirement for CPA licensure as a significant barrier to attracting skilled talent…

Featured

The Plight of the Community College Graduate Entering the CPA Pipeline

Evidence from Education Requirements and Transfer Policies in New York State

By  Nina Terranova Dorata, PhD, CPA, Vincent J. Shea and Mark M. Ulrich, CPA

March 2025 0

In Brief While many in the profession have expressed concern about the current 150-hour model's effect on the shrinking pipeline to the profession, less attention…

Featured

Pipeline Impacts of the Proposed CPA Competency-Based Experience Pathway

By  Mark C. Dawkins, PhD, CPA, CMA, CGMA, Michael Dugan, DBA and Leah Muriel, PhD, CPA, CIA

March 2025 0

Currently, in order to be licensed, CPA candidates must earn a bachelor's degree (usually 120 hours), earn 30 hours beyond the bachelor's degree (which may…

Featured

Accounting Profession-wide Solutions to the Talent Shortage

By  Natalie Dixon, PhD, CPA, ACCA, CIA

March 2025 0

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what…

Featured

An Accounting Educator’s Roadmap to Task-Based Simulations on the New Uniform CPA Examination

An Evolution in Teaching Tax Subjects

By  Keith Donnelly, JD, CPA (inactive)

March 2025 0

In Brief Under the direction of CPA Evolution Initiative the new Uniform CPA Examination has updated to test more rigorously for the kind of real-world…

Featured

Technology’s Role in Expanding the Pipeline to the Profession

Would Pursuing the STEM Designation Help?

By  Mary Madeline Lewis and Tara J. Shawver, DBA

March 2025 0

In Brief Many accounting leaders and observers have pointed out the need to expand the pipeline to the profession and suggested ways this could be…

Featured

The 150-Hour Rule, Substantial Equivalency, and Mobility

Making Progress

By  William Hahn, DBA, CPA

February 2025 0

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,…

Featured

The Public Role of CPAs in Elective Office

A Call to Action for Meaningful Financial Stewardship

By  Joseph DioGuardi, CPA

February 2025 0

The passage of the landmark Bipartisan Infrastructure Law [Infrastructure Investment and Jobs Act, (IIJA)] by Congress underscores the urgent need for CPAs to engage actively…

Featured

Navigating the Accounting Pipeline Crisis

The Risks of Blurring Education and Experience in CPA Licensure Standards

By  Anthony J. Tucci, LLM, JD, CPA

February 2025 0

In response to widespread concern that some students avoid becoming CPAs due to the time and cost associated with post-bachelor's degree licensure requirements (leading to…

Featured

U.S. Taxation of International University Students

By  Cheryl T. Metrejean, PhD, CPA, CFE, Eddie Metrejean, PhD, CPA, CFE and Suzanne P. Ward, PhD, CPA

February 2025 0

The United States has long been an attractive destination for students from other countries who want to pursue higher education, with over 850,000 international students…

Featured

The Case for Redefining Accounting as a Multidimensional Practice

Shaping a Better World

By  Garry D. Carnegie, PhD, FCPA, CA (CAANZ), Lee Parker, PhD, FCPA, FCA (CAANZ) and Erin Twyford, PhD, CA (CAANZ)

February 2025 0

Definitions of accounting deployed today are observably narrow, outdated, and increasingly unsuitable for realizing the full potential of accounting in today's world. Without key definitional…

Featured

Why the 150-Hour Rule Is Not the Only (Major) Problem

By  Mark A. Nickerson, CPA, CMA

February 2025 0

Many recent articles, in this publication and others, have narrowly cited the 150-hour requirement for CPA licensure as a significant barrier to attracting skilled talent…

Featured

Increasing Student Interest in Accounting

Pursuing STEM Designation

By  Megan Grady, PhD, CPA and Walied Keshk, PhD, CPA

February 2025 0

Despite the increasing demand for accountants, the number of accounting students and graduates has been consistently declining in recent years. Many accountants have also left…

Featured

Sustainability and Accounting Education—The What Ifs

By  Tracey J. Niemotko, JD, CPA, CFE

February 2025 0

What if students who are required to take a core accounting course could study more alluring topics in that core course, such as sustainability and…

Featured

The Plight of the Community College Graduate Entering the CPA Pipeline

Evidence from Education Requirements and Transfer Policies in New York State

By  Nina Terranova Dorata, PhD, CPA, Vincent J. Shea and Mark M. Ulrich, CPA

February 2025 0

In Brief While many in the profession have expressed concern about the current 150-hour model's effect on the shrinking pipeline to the profession, less attention…

Featured

Pipeline Impacts of the Proposed CPA Competency-Based Experience Pathway

By  Mark C. Dawkins, PhD, CPA, CMA, CGMA, Michael Dugan, DBA and Leah Muriel, PhD, CPA, CIA

January 2025 0

Currently, in order to be licensed, CPA candidates must earn a bachelor's degree (usually 120 hours), earn 30 hours beyond the bachelor's degree (which may…

Featured

An Accounting Educator’s Roadmap to Task-Based Simulations on the New Uniform CPA Examination

An Evolution in Teaching Tax Subjects

By  Keith Donnelly, JD, CPA (inactive)

January 2025 0

In Brief Under the direction of CPA Evolution Initiative the new Uniform CPA Examination has updated to test more rigorously for the kind of real-world…

Featured

Pennsylvania Doubles its Corporate Net Operating Loss Deduction

By  Corey L. Rosenthal, JD

January 2025 0

CPAs need to be aware of current tax developments impacting all state and local tax jurisdictions in order to properly advise businesses operating in multiple…

Featured

Technology’s Role in Expanding the Pipeline to the Profession

Would Pursuing the STEM Designation Help?

By  Mary Madeline Lewis and Tara J. Shawver, DBA

January 2025 0

In Brief Many accounting leaders and observers have pointed out the need to expand the pipeline to the profession and suggested ways this could be…

Featured

NASBA and the AICPA Propose an Alternative Path to CPA

Better Late Than Never?

By  William F. Miller, EdD, CPA, Steven Mintz, PhD and Tara J. Shawver, DBA

January 2025 0

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor's…

Featured

Education and Exploring Alternatives

By  Calvin Harris, CPA

January 2025 0

In my last column, I mentioned the generational conversations happening in the profession. The timing for this education-focused issue is thus fortuitous. The CPA license…

Featured

Accounting Profession-wide Solutions to the Talent Shortage

By  Natalie Dixon, PhD, CPA, ACCA, CIA

January 2025 0

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what…

Featured

Advising Healthcare and Hospitality REITs through Increasing Scrutiny

By  Megan L. Brackney, JD, LLM (Tax), Jacob Paikin and Rasheena Reid, JD

January 2025 0

A number of government officials have recently accused Real Estate Investment Trusts (REIT) in the healthcare and hospitality sector of violating tax rules and have…

Featured

The 150-Hour Rule, Substantial Equivalency, and Mobility

Making Progress

By  William Hahn, DBA, CPA

January 2025 0

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,…

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Our Latest Content

  • Evaluating the Use of AI in Financial Statement Audits September 2026
  • New York State’s 2026-2027 Budget Bill Overview September 2026
  • Aligning California and EU Climate Disclosure Mandates August 2026
  • Sustainability Accounting—Driving Better Returns Through Better Business August 2026
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting Artificial Intelligence August 2026












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