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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...

2025 Uniform Accountancy Act (UAA) Changes: The Impact on Colleges, CPA Candidates, and the Accounting Profession

Accounting Education Mary-Jo Kranacher, Maria Pirrone
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.

Internal Audit’s Role in Supporting Organizational Resilience

Regulatory Compliance & Governance Anthony J. Pugliese
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.

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...

Best Practices: Helping Your Nonprofit Clients Succeed

Regulatory Compliance & Governance Susanne O’Callaghan, Jill Zheng, Qing Q. Xiang, John Gindhart, Sitong Wu
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.
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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

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

Financial Reporting & Analysis 0
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 0
Generative artificial intelligence (GenAI) has become a practical tool...

2025 Uniform Accountancy Act (UAA) Changes: The Impact on Colleges, CPA Candidates, and the Accounting Profession

Accounting Education 0
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.

Internal Audit’s Role in Supporting Organizational Resilience

Regulatory Compliance & Governance 0
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.

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

CPE 0
As a paid member for CPA Publisher you’re invited...

Best Practices: Helping Your Nonprofit Clients Succeed

Regulatory Compliance & Governance 0
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.

Best Practices: Helping Your Nonprofit Clients Succeed

Regulatory Compliance & Governance 0
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.

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

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

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

Financial Reporting & Analysis 0
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 0
Generative artificial intelligence (GenAI) has become a practical tool...

2025 Uniform Accountancy Act (UAA) Changes: The Impact on Colleges, CPA Candidates, and the Accounting Profession

Accounting Education 0
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.

Internal Audit’s Role in Supporting Organizational Resilience

Regulatory Compliance & Governance 0
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.

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

CPE 0
As a paid member for CPA Publisher you’re invited...