With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the ...

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

“I was told once, when I mentioned having ADHD, ‘You aren’t going to get special treatment just because you can’t concentrate well. All that matters during tax season is if you can do the work. If you ...

The International Sustainability Standards Board (ISSB) has decided to put off a formal vote on whether to propose requiring companies to include sustainability-related financial disclosures in their ...

Planning for 2025 is becoming a hotter topic as the scheduled halving of the transfer tax exemption draws closer. But while many are focusing on… ...

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students view sustainability concerns as a ...

Major changes to estate and gift taxes are periodically a topic of discussion in Congress and the popular press. The Tax Cuts and Job Act (TCJA, PL 115-97) amended federal estate and gift tax ...

The 2015 Annual Survey of New York State Practitioners, published in the November 2015 issue, revealed that free tax research tools have become increasingly popular… ...

Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity ...

Corporate mergers and acquisitions create practical and legal considerations as to whether to terminate, merge, or maintain the 401(k) plan of an acquired entity. A decision to terminate, merge, or ...

AICPA News Mark Koziel Appointed Next CEO of AICPA and CIMA The Association of International Certified Professional ...