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.

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 ...

As CPA firms increasingly seek to provide integrated legal and advisory services, they face a complex web of ethical, legal, and regulatory constraints limiting their ability to operate as true ...

Editor’s Note: This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and families on how to meet their financial goals. Public Law ...

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

Can the users of financial statements and annual reports rely upon the charts in them for accuracy? A sample of 50 public companies’ yearly reports collected by the author found that 86% had at least ...

The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in 2020 and 2021, leading to increased scrutiny from the ...