IN BRIEF The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been ...

The Bipartisan Budget Act of 2015 (BBA) created a “centralized system for audit, adjustment and collection of tax that applies to all partnerships,” with ...

IN BRIEF As CPA firms increasingly seek to provide integrated legal and advisory services, they face a complex web of ethical, legal, and regulatory ...

History often records firsts, but legacy tells us which of those firsts mattered.Wilmer F. Lucas holds a singular place in the history of the accounting ...

In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm audits and collected this data in order to analyze whether audit deficiencies (and, ...

Continuing the theme from a previous column examining the experience of Black women accounting leaders, I had the good fortune of interviewing Chanel Christoff Davis of Davis Davis & Harmon, CEO of ...

On November 21, 2025, Governor Kathy Hochul signed into law the additional 120+2 licensure pathway into law (Assembly Bill A7613B; see E. Slack-Jorgensen, “Hochul Signs CPA Licensure Pathway Bill, ...

The first part of this article series addressed the applicable standards for licensed tax practitioners as they related to confidentiality, conflicts of interest, and independence. This second part ...

IN BRIEF When Brigadier General Wilmer F. Lucas retired from the United States Army Reserve, he did so as a war hero who had led… ...

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 ...

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...