When the entire world shut down because of the coronavirus (COVID-19) pandemic, the accounting profession had to adapt quickly. Not only did many CPA firms…
Proposed European Value Chain Legislation Will Affect Companies Around the World
Getting Ready for EUMDD
U.S. business owners and their accounting professionals may be surprised to learn about a proposed European legal regime that will have a major impact on…
Not very long ago, the word robot conjured a vision of a human-like mechanical being moving around and completing tasks. Then robots moved into the…
Book Review | Corporate Law and the Theory of the Firm: Reconstructing Corporations, Shareholders, Directors, Owners, and Investors (The Economics of Legal Relationships)
By Wm. Dennis Huber; Routledge, 2020, ISBN 978-0367895532
In Corporate Law and the Theory of the Firm, author Wm. Dennis Huber, an attorney and CPA with graduate degrees in economics and finance, challenges…
The PCAOB requires that registered audit firms adhere to an audit quality control (QC) requirement: A firm of independent auditors has a responsibility to adopt…
The fallout from the coronavirus (COVID-19) pandemic continues to have a significant impact on the way employers conduct business, with many employees working on a…
Not very long ago, the word robot conjured a vision of a human-like mechanical being moving around and completing tasks. Then robots moved into the…
ICYMI | Social Media Policies Matter
Is Internal Audit Up to the Challenge?
Today, most people use social media to stay connected to each other, especially since the move to remote work caused by the coronavirus (COVID-19) pandemic.…
Social Media Policies Matter
Is Internal Audit Up to the Challenge?
Today, most people use social media to stay connected to each other, especially since the move to remote work caused by the coronavirus (COVID-19) pandemic.…
The PCAOB requires that registered audit firms adhere to an audit quality control (QC) requirement: A firm of independent auditors has a responsibility to adopt…
The fallout from the coronavirus (COVID-19) pandemic continues to have a significant impact on the way employers conduct business, with many employees working on a…
On April 7, 2021, the New York State Assembly passed the comprehensive New York State 2021/2022 Budget Act, which Governor Andrew Cuomo subsequently signed it…
The coronavirus (COVID-19) pandemic has seriously disrupted and threatened the lives of all Americans, causing nationwide shutdowns, curtail businesses, affecting daily routines, and suspending entertainment…
On April 7, 2021, the New York State Assembly passed the comprehensive New York State 2021/2022 Budget Act, which Governor Andrew Cuomo subsequently signed it…
ICYMI | A First Look at the American Rescue Plan Act of 2021
Provisions Affecting Individual Taxpayers
On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…
ICYMI | Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021
Provisions Affecting Individual Taxpayers
On December 27, 2020, President Trump signed the Consolidated Appropriations Act of 2021 (CAA 2021) to fund the government for the balance of the fiscal…
A First Look at the American Rescue Plan Act of 2021
Provisions Affecting Individual Taxpayers
On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…
Seventy-five years have passed since Mary T. Washington Wylie became the first African-American woman to earn a CPA license, yet African-Americans and other minority groups…
Hidden Gems in the Consolidated Appropriations Act of 2021
Uncovering COVID-19–Related Tax Relief
On December 27, 2020, the President signed into law the Consolidated Appropriations Act (CAA), a 5,593-page combination of coronavirus (COVID-19) relief along with many other…
20 Questions about Establishing a Health & Wellness Program in the Workplace
Opportunities for Tax and Cost Savings
For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits,…
Closely held companies—including CPA firms—are susceptible to internal disagreements between their owners that sometimes lead to a “business divorce.” A business divorce is a legal…
Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021
Provisions Affecting Individual Taxpayers
On December 27, 2020, President Trump signed the Consolidated Appropriations Act of 2021 (CAA 2021) to fund the government for the balance of the fiscal…
Topics and Trends in The CPA Journal (1993–2020) [Web Exclusive]
A Text Mining Analysis
The CPA Journal, “The Voice of the Profession,” is the NYSSCPA’s monthly flagship publication and top member resource. The Journal has nationally focused content written by…
Significant changes are coming to the audit report. The Auditing Standards Board (ASB) issued SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in…
COVID-19 and the ‘Great Lockdown’
Telework Multistate Tax Considerations
The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…
PPP Payback Deadline May Have Unintended Consequences
CPAs Should Revisit Advice Given to Clients
To supplement its Payroll Protection Program (PPP) Rules, the Small Business Administration (SBA) regularly issues PPP frequently asked questions (FAQ) in numerical order, easily found…
With COVID-19 disrupting global supply chains and sales, businesses are losing income and incurring additional expenses as a result of the disruption. There likely will…
On April 8, 2020, FASB and its staff met to discuss various issues relating to the implications of the coronavirus (COVID-19) pandemic on certain FASB…
The coronavirus (COVID-19) pandemic has caused companies across the world to temporarily close their doors in an effort to halt or slow down the spread…
Seventy-five years have passed since Mary T. Washington Wylie became the first African-American woman to earn a CPA license, yet African-Americans and other minority groups…