IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...

The first part of this article series addressed the applicable standards for licensed tax practitioners as they related to ...

Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the ...

Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been ...

What is the size of a “typical” tax firm? This question can be answered by analyzing two IRS datasets: the External Customer Data Store (ECDS) and the Preparer ...

Any family business, however successful, will reach a day when ownership must change hands. A plan of succession for ownership of business interests ensures that the business will continue to operate ...

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 ...