Learn the five skills veteran CFOs say CPAs need to prepare for the top finance job.

How well do you know the signs of employee embezzlement? Do you know what to do when you suspect an employee is stealing? Take this quiz to gauge your knowledge of the red flags and investigative methods for internal fraud.

This white paper written by Thomas A. Ratcliffe and Charles E. Landes and prepared by the AICPA Audit and Attestation Standards and Professional Publications Teams seeks to clear up confusion among practitioners relating to the concept of internal control over financial reporting.

When couples divorce, what once was considered an asset to be contested for ownership—their home—may be a liability that neither party wants. Here’s how to help them decide what’s equitable.

How should receivables be valued? This article examines three techniques for assessing allowance for doubtful accounts estimates.