Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the ...

IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability ...

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is a special rule applicable for employer securities distributed from a ...

Around the turn of the century, the largest public accounting firms featured fast-growing advisory services divisions. Tension within these firms, and stricter regulations in the form of the ...

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits, while containing costs.

The audit professionals that were interviewed are employed by various types of institutions—both for-profit and nonprofit firms of varying sizes in different industries. The auditors included range ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

When the Tax Cuts and Jobs Act (TCJA) was enacted, it created, for the 2018 through 2025 tax years, an itemized deduction “cap” that limited the amount of state and local taxes an individual could ...

One contributing factor to the decline in CPA candidates is the perception that the certification process is overly demanding. Overall, practice is governed by boards of accountancy in 55 ...

The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years, driven by research indicating that barriers to entry were ...