In Brief While still in the early stages of its development, generative artificial intelligence (GenAI) shows promise in ...

The accounting profession stands at an inflection point. We're facing both a generational pipeline crisis and an accelerating ...

The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have ...

Who Is a Bad Client? Why are these clients so bad for CPA firms? Because they provide undue stress and strain on the entire staff. Not only do CPAs and staff have to track down the client’s ...

There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their ...

A comprehensive list of all articles and content categorized as May/June 2025 in The CPA Journal.

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

What Is Succession Planning? Succession planning is the process of developing a written plan for an occasion when an owner decides, or is forced, to step down from an ownership and leadership role in ...