CPA Publisher

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.

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

Accounting Standards & GAAP Deven Sanghavi -

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

Auditing & Assurance Liza Primzharova -

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

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

CPE the-publisher -

As a paid member for CPA Publisher you’re invited to our CPE program, included in your membership. As a paid subscriber/member of...

GILTI No More? And other International Tax Changes Under OBBB

Tax Chaya Siegfried -

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

Financial Reporting & Analysis Elaine Ye -

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

The Small Firm GenAI Stack: A Practical Playbook for Productivity and Confidentiality

Practice Management Cory Ng -

Generative artificial intelligence (GenAI) has become a practical tool in accounting work, particularly for writing, summarization, research synthesis, and...

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