Corporate Governance

The Organization for Economic Cooperation and Development (OECD) approved guidelines for insurers and pension funds to strengthen public confidence in the insurance industry and protect pensions from mismanagement and fraud ( ; ). Both sets of guidelines draw from the corporate governance principles the OECD created in 1999 and revised in 2004.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.