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.

The development of Extensible Business Reporting Language (XBRL) in the corporate sector, the demand for better state and local government reporting, legislation at the national and state levels, and ...

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 ...

Nonprofits face many unique challenges, and auditors are a crucial component in ensuring they not only meet regulatory obligations but also strive for accuracy and excellence in reporting. Auditors ...

Terminally ill individuals often desire to benefit the people and institutions they love by means of actionable and effective tax planning, even in the final period of their life. These taxpayers, ...

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 ...

Sustainability—defined by the Sustainability Accounting Standards Board (SASB) as encompassing environmental stewardship, social capital, human capital, business models, and governance—has evolved ...

This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the lessons are broadly applicable to any audit firm ...

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 ...