This is a pivotal moment for the accounting profession as it grapples with a diminishing pipeline of graduates and ...

The CPA Evolution Exam model, which became effective at the beginning of 2024, requires each candidate to pass three core ...

Niemotko: This month’s column was written by John Magliocco, one of my students at Marist University, describing his personal ...

Due to Elliot Hendler's extraordinary commitment to the NYCPA and his decades of service on The CPA Journal's Editorial ...

The governance bells are tolling for corporate, non-corporate, not for profit, governmental, and other organizations. Investor and stakeholder demands, ...

Black individuals remain significantly underrepresented in accounting despite making up 12.7% of the US population. (Note that this article uses the term ...

The SEC’s new cybersecurity rules require public companies to promptly disclose cybersecurity incidents and detail their risk management strategies. These rules mandate reporting significant cyber ...

The “golden parachute”—a payment to key executives of an acquired company who help ensure the success of the sale—has become a common component of corporate combinations. These payments have not gone ...

As the baby boomers enter their sunset years, many of them will use traditional Individual Retirement Accounts (IRA) to support themselves in retirement. For a large number of boomers, traditional ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...

The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are actually ...