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 ...

Generation Z is beginning to enter the workforce, bringing with it a demographic shift that will affect every facet of American society, including the accounting profession. Attracting and retaining ...

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.

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 ...

Others disagree. For some, data is something that is either loaned temporarily to accountants so that they may use it to create something of value for its owner, like a liability. Still others believe ...

One of the most challenging issues facing leaders in the public accounting profession is the high rate of employee turnover. A recent survey finds that turnover in large CPA firms (those with revenues ...