The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability ...

Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

Many taxpayers oversimplify the rules surrounding the charitable contribution deduction. Most are aware that contributions to public charities were ...

Impressions of the 150-Hour Licensure Requirement In the survey, participants were asked: “What is your impression of the ‘150-hour’ requirement for CPA licensure?” Responses for the statistical ...

Currently, in order to be licensed, CPA candidates must earn a bachelor’s degree (usually 120 hours), earn 30 hours beyond the bachelor’s degree (which may entail completing a master’s degree), and ...

Financial metrics —Concerned with the financial impact of security controls. Maturity assessment —Evaluates the state of security as a whole or in some specific domain, such as cyber-security, ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...

The dearth of minority CPAs has been a source of concern within the accounting profession for many decades (see Bert N. Mitchell, “The Black Minority in ...

Hedge Programs Hedging is a risk management strategy that companies use to limit or offset the probability of any losses in fluctuation of prices in commodities, currencies, securities, or interest ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...