The US Congress passed the so-called One Big Beautiful Bill Act (OBBBA, PL 119-21), making permanent or extending many of the ...

The first part of this article series addressed the applicable standards for licensed tax practitioners as they related to ...

Corporate tax deductions for executive compensation are a contentious topic, governed as they have been by the tax code’s nebulous use of the term “reasonable” to limit the amount that may be deducted ...

CPAs need to be aware of current developments in key states in order to properly advise their clients that engage in business in multiple jurisdictions. This article will provide an overview of the ...

Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) presents perhaps the greatest challenge. CPAs that do not become comfortable with AI ...

Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in… ...

Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been ...

The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about ...

Any family business, however successful, will reach a day when ownership must change hands. A plan of succession for ownership of business interests ensures that the business will continue to operate ...

The SEC’s new cybersecurity rules require public companies to promptly disclose cybersecurity incidents and detail their risk management strategies. These rules mandate reporting significant cyber ...

The Small Business Administration reports that there are nearly 30 million privately held businesses in the United States, of which nearly 6 million have multiple employees. The owners of many of ...

With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession’s interest in safeguarding ...