For many years, internal controls have been the focus of auditors’ risk assessment as they seek to attest that the control environment is working effectively to minimize the potential for fraud. As ...

Many taxpayers oversimplify the rules surrounding the charitable contribution deduction. Most are aware that contributions to public charities were previously deductible up to 50% of adjusted gross ...

Until the issuance of Accounting Standards Update (ASU) 2013-07 [which introduced Accounting Standards Codification (ASC) 205-30 and amended other sections, primarily ASC 942-810, 960, 962, and 965-40 ...

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 ...

The Coronavirus Aid, Relief, and Economic Security (CARES) Act, passed in March 2020, temporarily removed the adjusted gross income (AGI) limitation on the deduction of certain cash charitable ...

The AICPA Code of Professional Conduct proclaims that its members should serve the public interest, defined as “the collective well-being of the community ...

The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) that were due to sunset at the end of this ...

The prices listed below are based on information found on the providers’ and/or reviewers’ websites in October 2019. They have not been independently reviewed or verified, and are provided only as a ...

In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated ...

Everyone loves a great comeback and the accounting profession is having one. The profession is evolving, and its perceived ...

Proving one's ownership of cryptocurrency is relatively simple: Possession of a private key, regardless of how it was ...