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Web Exclusive

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Featured

First Look at the Secure Act 2.0

Practical and Legal Considerations

By  Sheldon M. Geller, JD, CPA

January 2023 0

On December 23, 2022, Congress passed the Securing a Strong Retirement Act of 2022 (Secure 2.0) as part of the Consolidated Appropriations Act of 2023,…

Featured

Transforming AP for a Successful New Year

By  Fredrick “Fritz” Smith

December 2022 0

Many chief financial officers (CFO) managed to navigate their organizations through the financial difficulties of the past two years. Yet, businesses are still struggling; according…

Featured

Eight Accounting Items Companies Need to Consider This Year

By  Jeff Murphy

December 2022 0

This past year has been more chaotic than most for companies, especially those with overseas operations in Ukraine or Russia. The following are some of…

Featured

Tax Changes in the Inflation Reduction Act of 2022

By  Sidney Kess, JD, LLM, CPA

November 2022 0

The Inflation Reduction Act of 2022 (IRA; PL 117-169) was signed into law on August 16, 2022. This massive measure, which is intended to tamp…

Featured

The Inflation Reduction Act of 2022

A First Look at New Tax Provisions

By  Mark H. Levin, CPA, MST

August 2022 0

On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (IRA) into law as PL 1217-169. The IRA will make a historic…

Featured

The Four ‘Ps’ of a Successful Business Presentation

By  Art Samansky

May 2022 0

Among the phrases that likely send shivers down the spines of many young CPAs is, “next week, you’ll have to make the presentation.” Rather than…

Featured

The Accounting Profession and the Pandemic

Temporary and Long-term Changes

By  Savannah (Yuanyuan) Guo, PhD, and Sonja E. Pippin, PhD, CPA

February 2022 0

When the entire world shut down because of the coronavirus (COVID-19) pandemic, the accounting profession had to adapt quickly. Not only did many CPA firms…

Featured

Proposed European Value Chain Legislation Will Affect Companies Around the World

Getting Ready for EUMDD

By  Allen Campbell, JD

January 2022 0

U.S. business owners and their accounting professionals may be surprised to learn about a proposed European legal regime that will have a major impact on…

Featured

ICYMI | Robotic Process Automation in Accounting Education

By  Martin Coe, DBA, CPA, Amy Igou, PhD, CMA and Nadia Schwartz, CPA

December 2021 0

Not very long ago, the word robot conjured a vision of a human-like mechanical being moving around and completing tasks. Then robots moved into the…

Featured

Book Review | Corporate Law and the Theory of the Firm: Reconstructing Corporations, Shareholders, Directors, Owners, and Investors (The Economics of Legal Relationships)

By Wm. Dennis Huber; Routledge, 2020, ISBN 978-0367895532 

By  James A. DiGabriele, PhD/DPS, CPA/ABV/CFF

November 2021 0

In Corporate Law and the Theory of the Firm, author Wm. Dennis Huber, an attorney and CPA with graduate degrees in economics and finance, challenges…

Featured

ICYMI | Can Robotic Process Automation Improve Quality Control in Audits?

By  Yigal Rechtman, CPA, CFE, CITP, CISM

October 2021 0

The PCAOB requires that registered audit firms adhere to an audit quality control (QC) requirement: A firm of independent auditors has a responsibility to adopt…

Featured

ICYMI | Tax Implications of COVID-19 Telecommuting and Beyond

By  Mark Klein, JD, Joseph Endres, JD and Katherine Piazza, JD

October 2021 0

The fallout from the coronavirus (COVID-19) pandemic continues to have a significant impact on the way employers conduct business, with many employees working on a…

Featured

Robotic Process Automation in Accounting Education

By  Martin Coe, DBA, CPA, Amy Igou, PhD, CMA and Nadia Schwartz, CPA

October 2021 0

Not very long ago, the word robot conjured a vision of a human-like mechanical being moving around and completing tasks. Then robots moved into the…

Featured

ICYMI | Social Media Policies Matter

Is Internal Audit Up to the Challenge?

By  Leslie Blix, PhD, Mark Edmonds, PhD, CPA and Kate Sorensen, PhD, CPA

September 2021 0

Today, most people use social media to stay connected to each other, especially since the move to remote work caused by the coronavirus (COVID-19) pandemic.…

Featured

Social Media Policies Matter

Is Internal Audit Up to the Challenge?

By  Leslie Blix, PhD, Mark Edmonds, PhD, CPA and Kate Sorensen, PhD, CPA

August 2021 0

Today, most people use social media to stay connected to each other, especially since the move to remote work caused by the coronavirus (COVID-19) pandemic.…

Featured

Can Robotic Process Automation Improve Quality Control in Audits?

By  Yigal Rechtman, CPA, CFE, CITP, CISM

August 2021 0

The PCAOB requires that registered audit firms adhere to an audit quality control (QC) requirement: A firm of independent auditors has a responsibility to adopt…

Featured

Tax Implications of COVID-19 Telecommuting and Beyond

By  Mark Klein, JD, Joseph Endres, JD and Katherine Piazza, JD

July 2021 0

The fallout from the coronavirus (COVID-19) pandemic continues to have a significant impact on the way employers conduct business, with many employees working on a…

Featured

ICYMI | First Look at the Tax Provisions of the New York State 2021/2022 Budget Act

By  Mark H. Levin, CPA, MST, Corey L. Rosenthal, JD and Peter Rabinowitz, JD

July 2021 0

On April 7, 2021, the New York State Assembly passed the comprehensive New York State 2021/2022 Budget Act, which Governor Andrew Cuomo subsequently signed it…

Featured

Not-for-Profits and the Pandemic

By  Howard B. Levy, CPA

May 2021 0

The coronavirus (COVID-19) pandemic has seriously disrupted and threatened the lives of all Americans, causing nationwide shutdowns, curtail businesses, affecting daily routines, and suspending entertainment…

Featured

First Look at the Tax Provisions of the New York State 2021/2022 Budget Act

By  Mark H. Levin, CPA, MST, Corey L. Rosenthal, JD and Peter Rabinowitz, JD

May 2021 0

On April 7, 2021, the New York State Assembly passed the comprehensive New York State 2021/2022 Budget Act, which Governor Andrew Cuomo subsequently signed it…

Featured

ICYMI | A First Look at the American Rescue Plan Act of 2021

Provisions Affecting Individual Taxpayers

By  Mark H. Levin, CPA, MST

May 2021 0

On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…

Featured

ICYMI | Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021

Provisions Affecting Individual Taxpayers

By  Mark H. Levin, CPA, MST

May 2021 0

On December 27, 2020, President Trump signed the Consolidated Appropriations Act of 2021 (CAA 2021) to fund the government for the balance of the fiscal…

Featured

A First Look at the American Rescue Plan Act of 2021

Provisions Affecting Individual Taxpayers

By  Mark H. Levin, CPA, MST

March 2021 0

On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…

Web Exclusive

ICYMI | The Diversity and Inclusion Imperative for CPA Firms

By  Jodi Chavez

March 2021 0

Seventy-five years have passed since Mary T. Washington Wylie became the first African-American woman to earn a CPA license, yet African-Americans and other minority groups…

Featured

Hidden Gems in the Consolidated Appropriations Act of 2021

Uncovering COVID-19–Related Tax Relief

By  Rick Meyer, CPA, MST

February 2021 0

On December 27, 2020, the President signed into law the Consolidated Appropriations Act (CAA), a 5,593-page combination of coronavirus (COVID-19) relief along with many other…

Featured

20 Questions about Establishing a Health & Wellness Program in the Workplace

Opportunities for Tax and Cost Savings

By  Peter Karl and Dominick G. Mondi

January 2021 0

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits,…

Featured

When Business Owners Disagree and Separate

By  Scott I. Unger, JD and Vincent J. Love, CPA/CFF, CFE

January 2021 0

Closely held companies—including CPA firms—are susceptible to internal disagreements between their owners that sometimes lead to a “business divorce.” A business divorce is a legal…

Featured

Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021

Provisions Affecting Individual Taxpayers

By  Mark H. Levin, CPA, MST

January 2021 0

On December 27, 2020, President Trump signed the Consolidated Appropriations Act of 2021 (CAA 2021) to fund the government for the balance of the fiscal…

Web Exclusive

Topics and Trends in The CPA Journal (1993–2020) [Web Exclusive]

A Text Mining Analysis

By  Ferhat Zengul, PhD, MAcc, Frank Messina, DBA, CPA and Marena Molay Messina, CPA, MAcc

January 2021 0

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…

Featured

A Look at the Auditing Standards Board’s New Audit Report

By  Nicholas J. Mastracchio, PhD, CPA

December 2020 0

Significant changes are coming to the audit report. The Auditing Standards Board (ASB) issued SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in…

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  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023
  • Ensuring Integrity March 2023
  • ICYMI | Enhancing Employee Resilience March 2023












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