Corporate leaders and investors alike are faced with a growing list of financially material sustainability risks and opportunities. The manufacturing sector, for example, has significant…
Closing Disclosure Lag
Rethinking the SEC Reporting Framework for Modern Markets
The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, including whether quarterly reporting should remain mandatory or whether…
Through the Lens of Litigation
What the KPMG-SVB Case Might Reveal About the Limits of Audit Assurance
This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the…
In today’s business landscape, the lines between marketing, recruiting, and employee experience (EX) are increasingly blurred. These three areas, which were often siloed in the…
As more individual taxpayers have contributed cyber assets to 501(c)(3) not-for-profit organizations, the tax treatment of these contributions has come to the forefront. When individuals…
I did not set out to build a career in international development. Like many CPAs, I began with a simple and familiar ambition: to join…
How Independent Operational Reviews Can Strengthen Financial Infrastructure
A Guide for Not-for-Profit Organizations
Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure sustainability and growth, and drive their mission forward. Finance…
Through the Lens of Litigation
What the KPMG-SVB Case Might Reveal About the Limits of Audit Assurance
This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the…
There are moments in a profession when technical expertise alone is not enough. This is one of those moments. Across the not-for-profit sector, organizations are…
What Is Audit Quality?
Reflecting on PCAOB Member George Botic’s Four Pillars
What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through definitions and evidence drawn…
A Conversation with SEC Chief Accountant Kurt Hohl
Highlights from the 20th Annual Baruch College Audit Conference
The 20th Annual Audit Conference, hosted by Baruch College, New York, N.Y., on Nov. 20, 2025, once again featured the theme of “Ensuring Integrity.” Regulators,…
What Is Audit Quality?
Reflecting on PCAOB Member George Botic’s Four Pillars
What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through definitions and evidence drawn…
A Conversation with SEC Chief Accountant Kurt Hohl
Highlights from the 20th Annual Baruch College Audit Conference
The 20th Annual Audit Conference, hosted by Baruch College, New York, N.Y., on Nov. 20, 2025, once again featured the theme of “Ensuring Integrity.” Regulators,…
For generations of CPAs, The CPA Journal has arrived in mailboxes as more than a publication—it has been a signal. A signal that standards were evolving. That…
Glass Ceiling Shattered?
Audit Partner Gender Diversity Within Accounting Firms
There was a strong push from companies to be more inclusive of underrepresented communities in the hiring process and provide greater opportunities for career advancement.…
Inclusion and Access in the CPA Pipeline
Adapting to a Shifting Educational and Legal Environment
The CPA Evolution Exam model, which became effective at the beginning of 2024, requires each candidate to pass three core exams and one specialized discipline…
Due to Elliot Hendler's extraordinary commitment to the NYCPA and his decades of service on The CPA Journal's Editorial Advisory Board—including active participation up until his…
Black individuals remain significantly underrepresented in accounting despite making up 12.7% of the US population. (Note that this article uses the term Black to refer…
History often records firsts, but legacy tells us which of those firsts mattered.Wilmer F. Lucas holds a singular place in the history of the accounting profession…
Accounting for Disaster
Congress, the PCAOB, and the Lessons We Forgot
“Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the 2000–2001 California energy crisis celebrating…
Dividing financial assets during a divorce settlement is often a complicated situation. When it comes to splitting retirement assets specifically, the process tends to be…
How Big Is the ‘Typical’ Tax Firm?
Insights from the IRS ECDS and PTIN Datasets
What is the size of a “typical” tax firm? This question can be answered by analyzing two IRS datasets: the External Customer Data Store (ECDS)…
Accounting for Disaster
Congress, the PCAOB, and the Lessons We Forgot
“Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the 2000–2001 California energy crisis celebrating…
Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived decline could not be further from…
Strategies for Tariff Resilience
How Corporations Can Mitigate Trade Barriers
Tariffs have become a hot topic on any business's agenda. The United States is by far the biggest importer in the world. According to the…
Strategies for Tariff Resilience
How Corporations Can Mitigate Trade Barriers
Tariffs have become a hot topic on any business's agenda. The United States is by far the biggest importer in the world. According to the…
Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived decline could not be further from…
In Times Like These
How Transformation in the Accounting Profession Can Shape South Africa’s Economic Future
Column Editor's Note: This article is the first in a series that will spotlight academics detailing their experience and research in the field of accounting and…
There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their…
A Conversation with PCAOB Chair Erica Williams
Highlights from the 23rd Annual Baruch College Financial Reporting Conference
The 23rd Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 1, 2025, brought regulators and standards setters together with financial…