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Uncategorized

Home /Uncategorized
July/August 2022

Operational Compliance in a Highly Regulated Environment

Avoiding Fiduciary Breaches, Regulatory Review, Corrective Contributions, and Monetary Sanctions

By  Sheldon M. Geller, JD, CPA

September 2022 0

Plan administrators named in the plan document, or acting as administration fiduciaries by filing Form 5500, must administer their 401(k) plan in accordance with plan…

Uncategorized

New Reporting and Disclosure Requirements for Contributed Nonfinancial Assets or Services

A Closer Look at ASU 2020-07

By  Mercy Pascual, CPA and John D'Amico, CPA

May 2022 0

Almost all not-for-profit organizations rely on contributions to help fulfill their mission. Contributions can either be in the form of financial assets, such as cash…

Uncategorized

ICYMI | Navigating the IRS’s Self-Dealing Rules for Private Foundations

By  Usman Mohammad, JD and Emma Westerhof

September 2021 0

The Donald J. Trump Foundation was undone by alleged acts of self-dealing involving its namesake, Donald J. Trump, who also allegedly used the foundation to…

Featured

ICYMI | The Development of Machine Learning and its Implications for Public Accounting

By  Izhar Haq, PhD, CPA, Michael Abatemarco, CPA, JD, LLM and Jeffrey Hoops, CPA

August 2021 0

Machine learning is an increasingly familiar technology term that encompasses a broad range of applications. Machine learning can enable businesses to sift through large amounts…

Featured

Why Lease Accounting Software Systems Fail

9 Key Functional Deficiencies Driving Companies to Replace ASC 842 Software

By  Matt Waters, CPA

July 2021 0

SPONSORED CONTENT Adoption of ASC 842 was challenging enough. No company implemented new lease accounting software expecting to replace it just a couple of years…

Uncategorized

Navigating the IRS’s Self-Dealing Rules for Private Foundations

By  Usman Mohammad, JD and Emma Westerhof

June 2021 0

The Donald J. Trump Foundation was undone by alleged acts of self-dealing involving its namesake, Donald J. Trump, who also allegedly used the foundation to…

Russ Golden Featured

ICYMI | Seven Years at the Forefront of Standards Setting

A Look Back from Outgoing FASB Chairman Russell G. Golden

By  Russell Golden

December 2020 0

In Brief  For the last seven years, Russell G. Golden has served as FASB's chairman. During this time, and for the nine years previously, he…

Uncategorized

Avoiding Labor and Employment Law Claims in the Wake of the COVID-19 Shutdown

By  Charles H. Kaplan, JD/MBA, Adam W. Perry, JD and Glen P. Doherty, JD

September 2020 0

As workplaces reopen, accountants and their clients and employers must be aware of the potential labor and employment law claims they may face related to…

Featured

ICYMI | Information Security Program Management in a COVID-19 World

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE and Bruce Sussman, CPA, CISA, CISSP, CIPP/T

August 2020 0

In Brief Information security and cybersecurity have been major concerns of business managers for many years. The ongoing coronavirus (COVID-19) pandemic has introduced new challenges…

Featured

Textual Analysis for Risk Profiles from 10-K Filings

Evidence from Audit Opinions

By  Manlu Liu, PhD, Kean Wu, PhD, Rong Yang, PhD and Yang Yu, PhD

July 2020 0

In Brief Technology can be used by auditors to evaluate the risks presented by engagements. This article introduces a Natural Language Processing (NLP) approach to…

Featured

The Development of Machine Learning and its Implications for Public Accounting

By  Izhar Haq, PhD, CPA, Michael Abatemarco, CPA, JD, LLM and Jeffrey Hoops, CPA

July 2020 0

Machine learning is an increasingly familiar technology term that encompasses a broad range of applications. Machine learning can enable businesses to sift through large amounts…

Russ Golden Featured

Seven Years at the Forefront of Standards Setting

A Look Back from Outgoing FASB Chairman Russell G. Golden

By  Russell Golden

June 2020 0

In Brief  For the last seven years, Russell G. Golden has served as FASB's chairman. During this time, and for the nine years previously, he…

Uncategorized

CPAJ News Briefs

FASB, IASB News

By  Thomson Reuters Checkpoint

July 2019 0

FASB News Colleges, Universities Question Whether to Combine Tuition and Housing Fees Under New Revenue Rules As the not-for-profit sector prepares to adopt new revenue…

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CPAJ News Briefs

FASB/PCAOB News

By  Thomson Reuters Checkpoint

May 2018 0

FASB News FASB, IASB to Share Information on Performance Reporting Projects On June 18, FASB will meet with the IASB at its London office for…

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CPAJ News Briefs

FASB/IASB News

By  Thomson Reuters Checkpoint

May 2018 0

FASB News Details of New Lease Guidance Complicate Implementation Efforts At first blush, FASB’s new lease accounting standard sounds simple enough: companies must tally everything…

Uncategorized

ICYMI | The PCAOB’s Proposed New Auditor’s Report

A Sneak Peek at What Lies Ahead

By  Allan B. Afterman, PhD, CPA

December 2017 0

In May, the PCAOB issued a proposed standard, “The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion,” which,…

Uncategorized

Best Wireless headphones of this year

By  IT

October 2016 0

All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…

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12 book apps that every student should have nowdays

By  IT

October 2016 0

All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…

Uncategorized

Leaders are demanding urgent change to the refugee system

By  IT

October 2016 0

All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…

Uncategorized

Can apps improve your mental wellbeing?

By  IT

October 2016 0

All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…

Uncategorized

In this Issue: January 2016

By  CPAJ Staff

January 2016 0

This month’s issue focuses on the coming year in accounting and taxation, as CPAs take stock of recent changes and prepare for their actual implementation.…

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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












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