July 2019 - Journal of Accountancy

An understanding of a client’s controls is essential for determining the extent of testing necessary for completion of a successful audit.

Academic research reveals perceptions of the internal auditing function, ways to reduce audit delays, how small businesses use continuous auditing technology, and more.

Following these best practices can help firms create programs that prepare the next generation of leaders and retain the best people.

As they implement FASB’s new lease accounting rules, private companies and not-for-profits may be surprised by the complexity of the transition and the effects on the financial statements.

In Part 2 of our annual accounting technology roundtable, our experts explore aspects of artificial intelligence, including what CPAs can realistically expect from initial AI implementations.

The Tax Cuts and Jobs Act of 2017 greatly increased the availability of the child tax credit. Find out the definition of dependent for those purposes and for taking advantage of “surviving spouse” status.

CPAs possess clients’ most sensitive personal and financial details, so it’s no surprise they’ve become prime hacking targets. Dustin Hall, a cybersecurity expert and director of CPACharge, recommends the following security tips to CPAs.