IN BRIEF Fraud risk management has become increasingly important in the current business environment. How CPAs can best apply ...

IN BRIEF Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target.

A comprehensive list of all articles and content categorized as March/April 2026 in The CPA Journal.

Individuals who own interests in a closely held family business need to address an exit strategy. In many cases, such individuals wish to have a child who is involved in the business takeover its ...

Accounting Standards Update 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, modifies the accounting and reporting of foreign currency forward ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

Over the course of the past year, many nonprofits have been operating in a state of uncertainty, concerned that their tax-exempt status may be challenged or stripped entirely. Recent executive orders ...

CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax jurisdictions continue to face budgetary ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a direct result of enrollment declines in ...

There are moments in a profession when technical expertise alone is not enough. This is one of those moments. Across the not-for-profit sector, organizations are navigating an increasingly complex ...

The SEC recently required registrants to disclose information on human capital resources that is material to understanding a company’s business. Although this represents a step forward for ...