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.
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
Generative artificial intelligence (GenAI) has become a practical tool in accounting work, particularly for writing, summarization, research synthesis, and...
There are some who have expressed concern that the addition of the new pathway may negatively impact CPA exam pass rates. A look at the impact of a previous change may shed light on this concern.
Business resilience is now one of the five highest risk areas for organizations in North America, according to the annual Risk in Focus report published by The Institute of Internal Auditors. Business resilience risk increased 5 percentage points from 2024 to 2025 and now represents the second-highest priority for internal audit activities after cybersecurity.
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.
