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

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… ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

A comprehensive list of all articles and content categorized as News & Views in The CPA Journal.

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

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

On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus (COVID-19) pandemic, this legislation provides new relief for ...

Prohibition on Contingent Fees Aside from the question of Circular 230’s scope, perhaps the most hotly contested and litigated issue addressed in the proposed regulations is Circular 230’s general ...

Norman Strauss: My opening question relates to the current priorities of both the SEC and FASB. Paul, I’ll start with you: What are the hot topics for the OCA? And then, Rich, same question? Paul ...

Why Diversity Matters The importance of diversity in the workplace cannot be overstated. There is much research showing that diverse and inclusive workplaces lead to better decision-making, increased ...