Technology continues to advance according to Moore’s law and Metcalfe’s law, which tell us that the processing power of...

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

Internal audit plays an indispensable role in the business environment. From providing assurance about risk mitigation to identifying opportunities...

Many CPAs may be unfamiliar with Electronic Health Records (EHR) and their impact on accounting, reporting, and auditing of healthcare entities’ financial statements. This article provides an initial understanding of potential deficiencies in EHR systems and the role of CPAs in assessing controls for improving the quality of financial reporting.

Introduction Two decades ago, the Public Company Accounting Oversight Board (PCAOB) was conceived and established to address various high-priority concerns....

Evidence – empirical and anecdotal – points to a shrinking size of the CPA profession by headcount. While the...