For CPAs, by CPAs™

CPA Publisher is a peer-reviewed digital and print publication, dedicated to publishing high-quality, practitioner-focused research, analysis, and thought leadership that enhances the accounting profession.

As a CPA Publisher member you’re invited to our CPE program.

As a paid member for CPA Publisher you’re invited to our CPE program, included in your membership.  As a paid subscriber/member of CPA Publisher, your membership includes access to our live CPE programs at no additional cost. These sessions are designed to deliver practical, audit-focused and fraud-focused insights you can apply immediately in your work. From technology risk and analytical procedures to collusion detection and financial investigations, each engaging webinar offers high-impact content in a concise format. Review the upcoming sessions below and register to reserve your spot. We commit to no fewer than 6 CPE hours per year included with your membership. Our upcoming CPE program includes: * Housing Allowance for Clergy * New Jersey Ethics & Law for CPAs * IFRS Sustainability Standards Are the Best One * The Accounting Profession in Transition: * * Key Changes and Emerging Trends Since 2023 * Data Centers: Protect Your Investment Portfolio and the Public Interest

Audit Quality Perceptions

Introduction Despite its importance, audit quality remains notoriously difficult to define and measure—particularly for external stakeholders such as investors, analysts,...

GAAP Accounting Format vs. Fund Method Accounting: A Comparative Analysis

Accounting frameworks are developed to meet the financial reporting objectives of different types of organizations. Two widely applied approaches...

AI in the Audit Room: What It Actually Looks Like in Practice

AI Was Already in the Room When I joined Deloitte in Seattle, I expected AI to be something we discussed...

GILTI No More? And other International Tax Changes Under OBBB

Introduction The Tax Cuts and Jobs Act (TCJA) of 2017 completely overhauled the U.S. international tax regime with the addition...

Revenue Recognition Complexities in Multi-Unit Restaurant Chains under ASC 606

Auditors and preparers must develop a comprehensive understanding of financial statements and revenue structures, as revenue generation constitutes the primary driver of value in food services businesses