Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

Measure What Matters Most Each organization is different. As a result, what matters and gets measured for each is different as well. It is often said that what gets measured gets done, yet the cost of ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Charitable Contribution Rules for Individuals Generally, contributions of long-term capital gain (LTCG) property will result in a deduction equal to the fair market value of the property, subject to a ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...

The future of accounting education has been a topic of concern for the profession’s leaders for years in the light of demographic shifts, competition for talent, and declining enrollments. The authors ...

Example The following simplified example will provide a visual representation of how Power Query can be used. The data file used as a source for this example is a Microsoft Access database that ...

All articles, blogs, and content created by James H. Irving, PhD, CPA in The CPA Journal ...

The PCAOB has made considerable progress in fulfilling its mission of furthering the public interest in the preparation of informative, accurate, and independent audit reports. However, in its 2021 ...

Overall, what the Fraud Diamond adds is capability, the personal traits and abilities needed to recognize and exploit fraud opportunities, especially more complex opportunities. In this way, the Fraud ...