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 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 ...

The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in 2020 and 2021, leading to increased scrutiny from the ...

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 ...

Typically, the sale of a capital asset held by an individual is a straightforward affair from a tax accounting perspective. Under the most common scenario, the buyer will offer a one-time cash payment ...

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 ...

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 ...

The audit world is changing. Technology has transformed business processes and created a wealth of data that can be leveraged by accountants and auditors with the requisite mindset. Data analysis can ...