The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in ...

2023年12月1日 · The 150-hour requirement was intended to better prepare students for the profession and enhance the profession’s image. Advocates of the requirement expected that students would become better critical thinkers and thus better prepared for the evolving profession through a fifth year of education.

2024年12月23日 · An ‘Alphabet Soup’ of Sustainability Standards. In the United States, there is an “alphabet soup” of sustainability standards and frameworks (see Exhibits 1 and 2).Companies are free to pick and choose among these voluntary sustainability standards and metrics, often leaving investors confused or puzzled by the inconsistencies.

2024年1月31日 · The Value of Business Data Analytics. Michael Parrinello, CPA, is a partner at the Bonadio Group, a mid-sized accounting firm with offices in New York, Texas, and Vermont that was named among the Top 100 Public Accounting Firms in 2020 by Inside Public Accounting. Parrinello (2021) stated that many of the Bonadio Group’s small- to mid-sized clients pushed digital advancements in the past year.

2024年4月30日 · Professional independence is required for CPAs performing financial statement attest services, whether the client company is privately held or publicly traded.

2024年12月30日 · The FSA Project. The Financial Statement Analysis (FSA) Project requires senior finance majors, accounting majors, and Executive MBA students to locate 25 data items across several publicly available documents (e.g., Forms 10-K, …

2020年4月3日 · Fiduciary duty. Fiduciary duty is a legal concept established by law, not by any accounting, auditing, or other related professional standard. Black’s Law Dictionary defines fiduciary duty as “a duty of utmost good faith, trust, confidence, and candor owed by a fiduciary (such as a lawyer or corporate officer) to the beneficiary (such as a lawyer’s client or a shareholder); a duty to act ...

2024年1月29日 · Predictions for 2024. By Steven Zelin. There will be greater adoption of the add-ons and extras in communications technology. This will help working with clients and establishing group meetings with more active collaboration by the participants.

2017年9月1日 · “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 – Guaranteed payments to partners are applied to ensure that a partner gets a particular amount for specific services provided or for the use of …

2024年11月25日 · The AICPA 2021 “Trends Report” states: “Accounting graduates trended downward in the 2019–2020 academic year, with decreases of 2.8% and 8.4% at the bachelor’s and master’s levels, respectively.”