The new year comes with a new list of cybersecurity and technology risk resolutions. Financial and risk management ...

Like it or not, private equity is quickly changing the landscape of the public accounting profession. Some observers estimate that in five years, 20% of CPA firms will be private equity–sponsored ...

Professional independence is required for CPAs performing financial statement attest services, whether the client company is privately held or publicly traded. In both circumstances, CPAs are ...

IFRS is the predominant set of accounting standards used by listed companies outside the United States. Some of these companies pursue and achieve a listing in the United States, and many of those ...

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is a quick-reference guide to the most pressing ...

Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http ...

Joint ventures have been a popular vehicle for businesses to work together to share competencies and knowledge to reach a mutually beneficial outcome. To resolve the diversity in practice for the ...

Within the ever-expanding scope of corporate governance, the role of the audit committee has become more important than ever. Much more is expected of audit committee members today, and their role now ...

Recently I wrote a short piece concluding that audit opinions still matter. I drafted this essay within the judicial context of a class action lawsuit, which asserted that BDO had committed fraud, or ...

Imagine this scenario: in a tax planning meeting with a client, a CPA identifies a great opportunity to reduce their tax liability—perhaps through a retirement… ...

Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity… ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our July 1995 Issue. Abstract – ...