Here are legislative and IRS responses to the coronavirus outbreak.
April 2020 - Journal of Accountancy
NEWS
Pandemic places accounting, auditing rules in flux
As the coronavirus gripped the world, regulators, standard setters, and others moved to adjust rules and effective dates that are important to businesses, CPAs, and their clients. Meanwhile, CPA Exam candidates will have additional opportunities for testing during an emergency testing period.
MANAGEMENT ACCOUNTING
Strategic disruption: An expert’s thoughts on moving forward
Rita McGrath, a professor of management at Columbia University’s Graduate School of Business who has written extensively on disruption, foresees changes in business strategy in the wake of the COVID-19 pandemic.
AUDITING
How auditors can test inventory without a site visit
A few methods are available for providing sufficient appropriate evidence of inventory even if an auditor can’t make a site visit because of the coronavirus pandemic.
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