Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and ...

The 24th Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 7, 2026, provided a forum ...

The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at ...

As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been working on long-term strategies to address the problem, there ...

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

This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...

CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax jurisdictions continue to face budgetary ...

In November 2025, New York State became one of the 20-plus states thus far to enact legislation that provides an alternative to the 150-hour education requirement for CPA licensure. The impetus behind ...