Susan B. Anders, PhD, CPA/CGMA In September 2024, the AICPA and NASBA proposed a new competency-based path to become a ...

Care is part of the DNA of US accounting. The AICPA has a storied history of care extending back to the 1930s, demonstrating compassion for CPAs in dire straits with the creation of the AICPA ...

The Public Company Accounting Oversight Board (PCAOB) released exposure draft PCAOB Release 2023-003, “Amendments to PCAOB Auditing Standards Related to a ...

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived ...

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated ...

Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was ...

In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the ...

One contributing factor to the decline in CPA candidates is the perception that the certification process is overly demanding. Overall, practice is governed by boards of accountancy in 55 ...

The composition of an organization’s board can have a significant impact on its culture and long-term performance. Companies that want to assemble a diverse group of members—across any number of ...

Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

While appreciating the impact on cybersecurity and business resiliency, organizations continue to confront patch management challenges. Typically, organizations include patch management activities ...