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CPA Evolution Aims for Radical Rethinking of Profession
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Read the Summer/Fall 2020 Issue (pdf)
Read our latest issue!
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No Change to Ethics CPE in January 2020
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SEC Seeks to Change Auditor Independence Rules
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First Mazars Female Partner Speaks on Diversity

Latest Articles

  • PCAOB Releases the First Edition of Its ‘Audit Focus’ Series Focusing on CAMs

    By:
    Karen Sibayan
    |
    Nov 14, 2024
    On Nov. 13, the Public Company Accounting Oversight Board (PCAOB) introduced its new series of staff guidance titled, “Audit Focus.” The PCAOB explained that "Audit Focus" is a series of its staff publications offering easily digestible information to auditors, particularly those who work with smaller public companies.

  • AICPA Writes to Congress About Delaying BOI Reporting for at Least a Year

    By:
    Karen Sibayan
    |
    Nov 14, 2024
    As the filing deadline draws closer, the AICPA has grave concerns about the current Financial Crimes Enforcement Network (FinCEN) Beneficial Ownership Information (BOI) deadline of Jan.1, 2025. In a letter to the congressional leadership of the Senate Banking Committee and the House Financial Services Committee, the AICPA voiced its concerns with this BOI reporting requirement that went into effect on Jan. 1, 2024.

  • FASB Solicits Input on Proposal to Improve Interim Reporting Guidance

    By:
    Karen Sibayan
    |
    Nov 13, 2024

    The Financial Accounting Standards Board (FASB) on Nov. 13 released a proposed Accounting Standards Update (ASU) that would make it easier to navigate the disclosures that are required in interim reporting periods, clarify when that guidance is applicable and what disclosures are required during these reporting periods. Responses to the proposed ASU are due Mar. 31, 2025.

  • PCAOB Issues Guidance on Auditor Responsibilities to Detect and Report Illegal Acts

    By:
    Karen Sibayan
    |
    Nov 13, 2024

    The Public Company Accounting Oversight Board (PCAOB ) issued a new publication on Nov. 12 offering guidance from its staff on the auditor's responsibilities regarding detecting, evaluating and making communications on illegal acts as a "controversial" new standard that would make these requirements stricter are still awaiting approval.

  • IASB Solicits Comments on Proposals for Targeted Improvements to Requirements for Provisions

    By:
    Karen Sibayan
    |
    Nov 12, 2024
    The International Accounting Standards Board (IASB) published a consultation on Nov. 12 to improve the requirements for recognizing and measuring provisions on company balance sheets. Provisions are liabilities of uncertain timing or amount. 

  • ISSB Report Lays Out Global Progress in Corporate Climate Disclosures

    By:
    Karen Sibayan
    |
    Nov 12, 2024
    More than 1,000 firms have referenced the International Sustainability Standards Board (ISSB) in their reports, and 30 jurisdictions are making progress in introducing ISSB Standards to their legal or regulatory frameworks, the ISSB stated in a release.

  • NTUF: Inadequate Accounting Methods Mask Real Cost of Federal Programs

    By:
    Karen Sibayan
    |
    Nov 11, 2024
    According to a report by the National Taxpayers Union Foundation (NTUF), taxpayers are responsible for billions in unseen costs due to federal credit programs that mask the risks of inadequate accounting methods. 

  • Regulatory Roundup: November 5-11

    By:
    Karen Sibayan
    |
    Nov 11, 2024
    With so many regulators out there, it can be tough to keep track of all the decisions being made. This is the NYCPA's regular series that collects relevant regulatory announcements from the past week and puts them in one place to help you stay on top of the issues.

  • FinCEN Official Provides BOI Update in AICPA Town Hall

    By:
    Karen Sibayan
    |
    Nov 11, 2024
    The Financial Crimes Enforcement Network (FinCEN) has received only a tiny portion of the anticipated 32 million beneficial ownership information (BOI) reports, with less than a couple of months for most small businesses to file these reports. FinCEN's beneficial ownership operations and innovation chief Phil Lam stated this in a Nov. 7 AICPA Town Hall.

  • Society Awards 2025: Call for Nominations

    By:
    Keith Lazarus, NYCPA Manager, Communities and Technical Resources
    |
    Nov 11, 2024
    Certified public accountants throughout New York state give generously of their free time to better their profession and to assist with community causes and projects in the public interest. The NYCPA recognizes these volunteer and professional commitments through an awards program designed to highlight outstanding service and to recognize professional development. 
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