News and in-depth features about tax, accounting, auditing, and other business topics. Published by the American Institute of CPAs

2024年12月23日 · The Fifth Circuit Court of Appeals on Monday granted a Justice Department motion to lift an injunction imposed by a district court ruling. Hours later, FinCEN announced, …

2024年12月27日 · Three days after a panel of judges granted a government motion to lift the injunction, another panel said it was reinstating a lower court’s ruling. An AICPA statement …

2024年11月1日 · The fact is that establishing a foothold in India, China, Eastern Europe, South Africa, or the Philippines takes time and effort, and even large firms find the undertaking …

The Journal of Accountancy is the ultimate resource for today’s CPA, providing daily professional and regulatory updates, breaking news and videos.

2024年12月18日 · The bill passed Friday night to avert a federal government shutdown didn't include a one-year extension to the deadline for companies to file beneficial ownership …

The clean-energy direct-pay election for not-for-profits and governmental entities. Under the Sec. 6417 direct-pay election, tax-exempt organizations, including not-for-profits and governmental …

2024年11月1日 · Implementing the new standard on quality management (QM) by the Dec. 15, 2025, deadline may seem daunting, but the AICPA has developed resources and tools to get …

2024年2月1日 · Artificial intelligence (AI) is a technology that auditors are exploring, but they may not yet be reaping all the benefits it can offer. In an audit, AI can be used in a variety of ways, …

2024年12月23日 · PCAOB will require firms to share a new set of metrics. The board approves eight firm and engagement metrics for disclosure and adds to the disclosures it requires during …