“I can't breathe.” Three words seared into the minds of Black and Brown people in the United States and the world over. We heard George…
Editor's Note: As we celebrate our 90th year of publication, longtime author and Editorial Board Member Sid Kess brings a rare perspective of The CPA Journal and the…
An Historical Perspective of CPA Liability
Adapting to Greater Expectations and Growing Exposures
Prior to the mid-1960s, litigation against accountants and other professionals was relatively rare. By 1970, however, expanded concepts of consumer rights brought an escalation in…
ICYMI | Seven Years at the Forefront of Standards Setting
A Look Back from Outgoing FASB Chairman Russell G. Golden
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…
Editor's Note: As we celebrate our 90th year of publication, longtime author and Editorial Board Member Sid Kess brings a rare perspective of The CPA Journal and the…
The Social Security Act of 1935 (SSA) was enacted by the 74th United States Congress and signed into law by President Franklin D. Roosevelt. Part…
In Brief The history of modern auditing coincides conveniently with the history of The CPA Journal. The 1930s not only saw the NYSSCPA begin publication of what…
Maurice E. Peloubet
A Life of Impact on Accountancy and Society
In Brief Maurice E. Peloubet was a leader in the field of accountancy during the first half of the last century who contributed to the…
The Life and Career of Colonel Arthur H. Carter
A Leading Accountancy Professional of the 1930s
In Brief Colonel Arthur H. Carter was one of the recognized leaders of the accounting profession during the period of “CPA Movement” in the early…
When Will We Be Able to Breathe in Accounting?
Provoking an Honest Conversation about Race and Racism in the Profession
“I can't breathe.” Three words seared into the minds of Black and Brown people in the United States and the world over. We heard George…
Seven Years at the Forefront of Standards Setting
A Look Back from Outgoing FASB Chairman Russell G. Golden
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…
In Brief The need for accounting standards for government entities has been long recognized, but the road to establishing the right body to set such…
The Social Security Act of 1935 (SSA) was enacted by the 74th United States Congress and signed into law by President Franklin D. Roosevelt. Part…
“Rather fail with honor than succeed by fraud.” —Sophocles This article is a broad-strokes review of what forensic accountants do, how the profession has developed,…
Editor's Note: This article is the first in an occasional series planned for this, our 90th year of publication, wherein the editors will look in the Journal's past…
The Lawyer's duty is first of all to his client, and that duty frequently compels him to avail himself of technicalities and other means of…
ICYMI | Serving the Public as a CPA
It’s More Than Just Numbers
After reading the definition for “Certified Public Accountant,” one could easily walk away with the understanding that a CPA is a numbers cruncher, someone who…
ICYMI | Accounting in the Public Interest
An Historical Perspective on Professional Ethics
In Brief The commitment to serve the public interest in accounting has eroded, as personal and business relationships with clients and client management increasingly create…
The Lawyer's duty is first of all to his client, and that duty frequently compels him to avail himself of technicalities and other means of…
For 88 years, The CPA Journal has earned the respect of CPAs and other financial professionals for its in-depth analysis of current issues. We do not do…
One of the most amazing things that CPAs can do is give other people the tools they need to realize their goals. CPAs teach their…
My initiation to the accounting profession came in 1951, when I was first old enough to get working papers. In my time off from school,…