IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

A recent case, Senty v. United States, provides several important lessons for tax return preparers . Mr. Senty was involved ...

Thoughtful tax advisers are always wary of planning approaches that seem “too good to be true.” Making such a determination ...

Today's global workers and their employers are at risk of triggering US tax and compliance obligations. The stakes are high for CPAs serving global ...

On September 15, 2025, President Trump proposed that public companies file financial reports semi-annually rather than quarterly (N. Andrews and C.

The crisp autumn air, the changing colors of the leaves, and ever-earlier sunsets always remind me that change is constant.

Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals ...

Any family business, however successful, will reach a day when ownership must change hands. A plan of succession for ownership of business interests ensures that the business will continue to operate ...

Thousands of CPAs work in the not-for-profit sector, and thousands more volunteer as members of the governing boards of not-for-profit organizations. There is little in the academic background or ...

As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...