IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...

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

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

Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the ...

On January 5, 2025, President Biden signed H.R. 82, the Social Security Fairness Act of 2023 (Public Law 118-273), to repeal ...

Sustainability—defined by the Sustainability Accounting Standards Board (SASB) as encompassing environmental stewardship, social capital, human capital, business models, and governance—has evolved ...

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… ...

Today’s global workers and their employers are at risk of triggering US tax and compliance obligations. The stakes are high for CPAs serving global clients, such as executives on US assignments or ...

The One Big Beautiful Bill Act (OBBBA), passed July 4, 2025, will bring sweeping changes to federal corporate and individual tax rules. Many of these federal tax changes will also have a cascading ...