Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a certified public accountant (B.

Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls.

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived ...

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated ...

Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was ...

Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

In December 2023, FASB issued ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60). This final guidance requires all entities to measure certain crypto assets they hold at fair ...

CPAs are distinguished by being subject to high professional standards. But what happens when professional standards overlap, or even conflict with, federal and state laws and regulations? Under many ...

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 ...

IFRS is the predominant set of accounting standards used by listed companies outside the United States. Some of these companies pursue and achieve a listing in the United States, and many of those ...