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

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

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

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

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 ...

Although ethics is undoubtedly at the core of what it means to be a public accountant, there has long been dispute and divergence about how to ensure that new entrants to the profession possess the ...

Public health measures taken to mitigate the spread of the coronavirus (COVID-19) pandemic have upended business operations and processes. Auditing is no exception; traditional methods of collecting ...

Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic and regulatory uncertainty, it ...

The PCAOB’s mission is to protect the public. Under the PCAOB’s proposed NOCLAR standard, significant penalties and fines can result from the violation of various laws and regulations, such as ...