The panel featured Douglas Bloom, JD, director of the cybersecurity and privacy and financial crimes unit at PricewaterhouseCoopers; Chris Halterman, CPA, executive director of advisory…
The Impact of Disruptive Technologies on Accounting and Auditing Education
How Should the Profession Adapt?
In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…
I read with interest the introduction to the June 2018 technology issue of The CPA Journal and the articles related to blockchain technology. I found the blockchain…
Getting Started with Ethereum and DLoc
A Blockchain User’s Guide
Ethereum The basic steps for getting started with Ethereum are: Start an Ethereum node. Compile a smart contract using Solidity. Solidity is a contract-oriented, high-level…
The Coming World of Blockchain
A Primer for Accountants and Auditors
In Brief Blockchain came to mainstream attention in 2017, despite having existed for almost a decade prior. The author explains how this new technology, perhaps…
Blockchain Basics and Hands-on Guidance
Taking the Next Step toward Implementation and Adoption
In Brief Since blockchain technology entered the mainstream in 2017, many have questioned its purpose and capabilities. What is blockchain? How does it work? What…
Reporting Virtual Currency Transactions to the IRS
Time May Be Running Out for Affected Taxpayers
IRS Notice 2014-21, issued on March 25, 2014, made it clear that the IRS would treat virtual currencies that can be converted into traditional currency…
Fraud prevention is a critical and ongoing consideration for companies all over the world. According to the 2016 Report to the Nations on Occupational Fraud and…
Ever since the double-entry bookkeeping system was created in 1340, accountants and business owners have been focused on the fidelity of financial reporting systems. The…
Fraud prevention is a critical and ongoing consideration for companies all over the world. According to the 2016 Report to the Nations on Occupational Fraud and…