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News & Views

Home /News & Views
News & Views

Financial Sustainability of Not-For-Profits

By  David Rottkamp, CPA and Nina Bahazhevska, CPA

April 2016 0

The financial sustainability and related going-concern challenges for a not-for-profit (NFP) organization have become increasingly important in today's economic and financial climate. Although the demand…

News & Views

How to Evaluate Risk in the Modern Not-for-Profit Industry

By  Ronald Ries, CPA, CGMA

April 2016 0

People today live with more uncertainty than in the past. To some extent, this is because new technology and vehicles of communication, not to mention…

News & Views

Forté Capital’s Selected Statistics

By  CPAJ Staff

February 2016 0

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

February 2016 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…

News & Views

Audit Analytics

By  Susan B. Anders, PhD, CPA/CGMA

February 2016 0

Audit Analytics is an independent research firm that provides customized databases for audit, regulatory, and disclosure applications. Its website (http://www.auditanalytics.com) allows access to data on…

News & Views

It’s Amazing What CPAs Can Do

A Career Spent Wearing Many Hats

By  Anthony S. Chan, CPA

February 2016 0

Hollywood has long stereotyped accountants as boring number crunchers. In my view, that is not the case. For the past 25 years, the accounting profession…

News & Views

What Auditors Need to Know about SOX Section 404(a) Reports

Hidden Risks and Responsibilities

By  Howard B. Levy, CPA

February 2016 0

Since the PCAOB's Auditing Standard (AS) 5, now reorganized as AS 2201, replaced AS 2 in 2007, auditors for publicly held companies (i.e., issuers) no…

News & Views

Improving Audit Quality through Auditor Communication

Charting Recent Progress and Looking Ahead

By  Cindy Fornelli

February 2016 0

The state of audit quality is strong—and getting stronger. Annual tallies of financial restatements have dropped dramatically from post—Sarbanes-Oxley Act of 2002 peaks and have…

Featured

Audit Quality and the Expectations Gap

It’s Time for a Model that Fits the Data

By  Jim Peterson, JD

February 2016 0

Leaders of the profession have conflicting views on the state of audit quality today. According to current SEC Chair Mary Jo White, “investor confidence in…

News & Views

Tax & Accounting Update

FASB/SEC News

By  Thomson Reuters Checkpoint

January 2016 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…

News & Views

Five To-Dos for the Start of Tax Season

By  Mark Jaeger

January 2016 0

This tax year is shaping up to be another memorable one, given last-minute changes to the tax law, as well as the IRS’s efforts to…

Feature Articles

The Concerns with Going Concern

By  John H. Eickemeyer, JD

January 2016 0

“The only function of economic forecasting is to make astrology look respectable.” —John Kenneth Galbraith “Economists are about as useful as astrologers in predicting the…

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Our Latest Content

  • A First Look at the Addenda to the 2021 OMB Compliance Supplement May 2022
  • CPAJ News Briefs: FASB, AICPA May 2022
  • New Reporting and Disclosure Requirements for Contributed Nonfinancial Assets or Services May 2022
  • ‘Flat Sum’ Settlements May 2022
  • Examining the Ethics Education Requirements for CPA Candidates May 2022












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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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