An individual may elect to defer some of their wages into a retirement plan through their employer's plan . That deferral could be as much as $24,500 for ...

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

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, ...

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

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our July 1995 Issue. Abstract – ...

The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are actually ...

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 ...