Commentary The pace of economic growth has been gradually slowing down since the lively pace of summer 2023. In fact, some ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party intermediaries or financial institutions. Although ...

Robotic Process Automation (RPA) continues to proliferate in organizations. Responding to governance challenges and impacts ...

The 23rd Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 1, 2025, brought regulators ...

In today's data-rich environment, business are always looking for a way to capitalize on available data for new insights and ...

The discussion around diversity, equity, and inclusion (DEI) initiatives intensified following the death of George Floyd in ...

Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public companies’ yearly reports collected by the author found that 86% had at least ...

Editor’s Note: This article is the first of a series in a new column, Corporate Governance Corner, exploring corporate governance issues and the role CPAs play as trusted advisors to management. CPAs, ...

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 U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, 2018) overturned years of precedent that had precluded states from imposing sales taxes on sellers who ...