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.
his article is a continuation of “Best Practices: Helping Your Nonprofit Clients Succeed,” from CPA Publisher’s March 2026 issue. In Part 1, we examined the importance of Mission, Board Governance, Internal Controls, Form 990 compliance, and the IRS public support test.
As of 2022, 1.97 million registered nonprofits were operating in the United States, 1.48 million of which were 501(c)(3) tax-exempt organizations. 501(c)(3)s are organizations that are tax-exempt, donation-supported, publicly accountable, and legally required to operate exclusively for the public good.
Managing Change During a Software Conversion.. The financial software that you have come to rely on for the last 20 years is no longer going to be supported.
Given the SEC's indefinite delay of mandatory carbon emissions reporting[2] and the European Union's imposition of scope limitations on its Corporate Sustainability Reporting Directive (CSRD), it's tempting to conclude that the ESG (environmental, social, and governance) accounting sector is on the brink of expiration
