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 ...

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 ...

Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target. This article explores the ways in which not-for-profit organizations may be ...

The CPA Journal is known as the “Voice of the Profession,” and is The New York State Society of CPA’s monthly flagship publication and top member resource. An award-winning magazine and finalist for ...

The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, including whether quarterly reporting should remain mandatory or whether… ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the favoring of White over Black applicants by employers.… ...