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

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

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

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.

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

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

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their profession may be affected. There are already some tedious tasks that AI can help ...

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 ...