In 2026, many investors may find themselves looking for solutions to address their capital gains. This could be the result of ...

IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and ...

Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). Public business entities must implement ...

A trust fund tax is a tax that is collected and accounted for by a third party, usually a business, which is then responsible ...

For generations of CPAs, The CPA Journal has arrived in mailboxes as more than a publication—it has been a signal. A signal ...

IN BRIEF Within the ever-expanding scope of corporate governance, the role of the audit committee has become more important than ever. Much more is ...

Despite the increasing demand for accountants, the number of accounting students and graduates has been consistently declining in recent years. Many accountants have also left… In Brief Many ...

As CPA firms increasingly seek to provide integrated legal and advisory services, they face a complex web of ethical, legal, and regulatory constraints limiting their ability to operate as true ...

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) presents perhaps the greatest challenge. CPAs that do not become comfortable with AI ...

The SEC’s new cybersecurity rules require public companies to promptly disclose cybersecurity incidents and detail their risk management strategies. These rules mandate reporting significant cyber ...

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