New York State’s annual budget bill, originally expected to be finalized by April 1, 2026, was signed by Governor Kathy ...

Corporate leaders and investors alike are faced with a growing list of financially material sustainability risks and ...

Audit firms have invested heavily in artificial intelligence (AI) in recent years, with media outlets reporting billions of ...

Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the practical needs of cross-border life and business. These same accounts also ...

This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of ...

The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, ...

IN BRIEF Audit planning is one of the most complex but critical stages of the audit process. This leads auditors to look for ...

A comprehensive list of all articles and content categorized as May/June 2026 in The CPA Journal.

For decades, CPA firms have been built on a simple formula: hire enough junior staff, work them hard during busy season, and eventually a few… ...

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 ...

This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...