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 ...

Charitable Contribution Rules for Individuals Generally, contributions of long-term capital gain (LTCG) property will result in a deduction equal to the fair market value of the property, subject to a ...

As shown in Panel A of Exhibit 3, findings indicate that impressions of the 150-hour requirement do not appear to strongly correlate with one’s license status, years of experience, or professional ...

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 ...

Measure What Matters Most Each organization is different. As a result, what matters and gets measured for each is different as well. It is often said that what gets measured gets done, yet the cost of ...

The Future of Work and the Impact on In-Demand Skills for the Accounting Profession The digital revolution, the so-called Fourth Industrial Revolution, has resulted in a massive disruption and ...

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 the CPA Profession,” Journal of Accountancy, ...

In contrast to fair value hedges, cash flow hedges for interest rate swap contracts address risks that arise due to interest rates that are variable, either by contract or because they may be entered ...

Benefits of Diversity Exhibit 1 identifies the benefits of increasing workplace diversity to accounting firms and other organizations. Because resources and effort may be required to benefit from ...

Predictions for 2024 By Edward Mendlowitz My predictions for 2024 cover changes in legacy operating paradigms—not the typical resolutions or punch card lists of things to do in the new year. I believe ...