IN BRIEF Fraud risk management has become increasingly important in the current business environment. How CPAs can best apply ...

IN BRIEF Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target.

Editors’ Note: The CPA Journal staff would like to acknowledge the recent passing of longtime column editor, author, and Editorial Advisory Board member Howard Levy. His column below is being ...

Today’s global workers and their employers are at risk of triggering US tax and compliance obligations. The stakes are high for CPAs serving global clients, such as executives on US assignments or ...

The accounting profession is built on trust, precision, and compliance—qualities that CPAs pride themselves on. But CPAs are increasingly finding themselves at the intersection of accounting and ...

In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm audits and collected this data in order to analyze whether audit deficiencies (and, ...

This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the lessons are broadly applicable to any audit firm ...

Nonprofits face many unique challenges, and auditors are a crucial component in ensuring they not only meet regulatory obligations but also strive for accuracy and excellence in reporting. Auditors ...

CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax jurisdictions continue to face budgetary ...

The SEC recently required registrants to disclose information on human capital resources that is material to understanding a company’s business. Although this represents a step forward for ...