In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the ...

In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and… ...

Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts on financial reporting, the Committee of Sponsoring Organizations of the ...

Given the ongoing changes in accounting, auditing, tax and consulting standards; the scope of services provided; the proliferation of reporting frameworks; and the exponential increases in the number, ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public companies’ yearly reports collected by the author found that 86% had at least ...

This issue of The CPA Journal comes at a time of significant regulatory and advocacy activity. (Yes, I realize that CPAs face a seemingly never-ending pace of activity. But it certainly seems like ...

The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their profession may be affected. There are already some tedious tasks that AI can help ...

Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax ...

This article is the first in a series that will spotlight academics detailing their experience and research in the field of ...