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What's New at the Society?

Members Get Unlimited Access to Self Study CPE

 
Unlimited CPE for NYSSCPA Members

Introducing a New Member Benefit!
 
NYSSCPA members now have free unlimited access to CPE courses in our Self Study Course Catalog.
 
"I enjoy the online CPE because it allows for me to stay up-to-date with pertinent accounting issues while studying on my own time. I can pause the sessions and resume at my convenience. I feel the CPE is highly relevant as a majority of the sessions have lecturers who are experts in their field. The online interface that NYSSCPA utilizes is user friendly and allows me to easily sort by topic."
– Greg Kozerski, Jr., NYSSCPA Member

 

The New NYSSCPA Career Center

 
The New NYSSCPA Career Center

Whether you're an employer looking for your next great hire, or a job seeker looking for your next great opportunity, the NYSSCPA Career Center is here to assist you.

Employers: Post Job Descriptions Here
Job Seekers: View Open Positions Here

 

Smart Money Habits

 
Get Money Smart

The cost of financial ignorance is high.

Check out these materials and consider attending one of our free events to learn more about taxes, credit, debt, budgeting, the basics of investing and learning activities for children.

 

Technical Helpline

 
The NYSSCPA Technical Helpline

Stumped? Get CPA expertise through the technical helpline!

Email your inquires to technicalhelpline@nysscpa.org.

 

The Latest From Our Publications

Read the September/October 2025 Issue on


CPAJournal.com

CPAs often play a large role in advising individuals and businesses on complying with a complex tax environment and planning for their financial future. That landscape has been especially uncertain as of late, with a number of major provisions in the TCJA due to sunset at the end of this year. With the passage of new tax legislation this summer, however, there is now a greater sense of certainty for next year and beyond. The new law also presents some opportunities for tax savings, and CPAs have been making themselves familiar with its provisions in order to advise affected taxpayers.

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NextGen



The Trusted Professional

  • Bipartisan IRS Reform Bill Seen as Step Toward Modernization
    Mar 10, 2026
    A new bipartisan plan to improve IRS procedures and taxpayer services has received some support from policy experts, but many see it as just a first step toward bigger changes at the agency. 
  • IASB Moves to Finalize IFRS 20 for Rate-Regulated Companies
    Mar 9, 2026
    The International Accounting Standards Board (IASB) is preparing to finalize a new accounting standard aimed at making financial reporting clearer for companies affected by rate regulation. IFRS 20, called “Regulatory Assets and Regulatory Liabilities,” is designed to help investors see how regulatory rules shape a company’s financial results and future cash flows. 
  • Treasury and IRS Issue Proposed Rules for Trump Accounts Pilot Program
    Mar 9, 2026
    The US Department of the Treasury and the IRS have announced proposed rules for the new Trump Account pilot program. These rules explain how eligible children’s accounts will receive a one-time $1,000 government contribution.  
  • CPA Executives Report Rising Economic Optimism in Q1 Survey
    Mar 6, 2026
    CPAs in executive roles are entering 2026 with a brighter outlook on both the economy and their own companies. This quarterly survey of 236 finance leaders, such as CFOs and controllers, showed a clear boost in confidence during the first quarter. 
  • West Virginia and Nebraska Adopt New CPA Licensure Pathways
    Mar 5, 2026
    West Virginia and Nebraska have introduced new paths to becoming a licensed CPA. These changes, led by policymakers and professional groups, respond to concerns about the accounting workforce. Both states now offer more options for CPA licensure, though passing the CPA exam is still required.  

TaxStringer

  • R&D Credits After OBBBA: How CPA Firms Should Handle Prior-Year Filings and Current-Year Claims
    Jan 27, 2026

    With the One Big Beautiful Bill Act (OBBBA) came IRC section 174A, restoring current deductibility for domestic research and experimental (R&E) expenditures for tax years beginning after Dec. 31, 2024. This change reversed the mandatory capitalization and amortization regime that applied to domestic R&E beginning in 2022 under IRC section 174.

  • Business-Held Real Property Drop-and-Swaps and Other 1031 Exchange Matters
    Jan 27, 2026

    Section 1031 of the Internal Revenue Code of 1986 generally provides that no gain or loss is recognized when property held for productive use in trade or business or for investment is exchanged solely for like-kind property to be held for the same purpose. Over the years, litigation has focused on whether a taxpayer held the relinquished property and intended to hold the replacement property for productive use in a trade or business or investment.
  • Navigating State Income Tax Apportionment by Entity Type
    Jan 27, 2026
    State income tax apportionment remains a complex and evolving area, especially as states refine their approaches for various entity types and types of income. This article outlines key principles of income characterization, evolving apportionment and sourcing methods, and highlights both uniform and divergent state approaches in the taxation of different types of entities. 
  • The Psychology of Estate Planning
    Dec 1, 2025

    Estate planning is often viewed through a purely legal or financial lens, but the associated emotional and psychological dimensions are just as critical. Understanding why people avoid planning, and how to guide them through the relational complexities, is critical for professionals in the fields of Trusts, Estates, and Elder Care Planning. This article explores the psychological barriers to estate planning and offers strategies to overcome them.