The AICPA Code of Professional Conduct requires CPA firms to identify all their financial statement attest client affiliates.
August 2022 - Journal of Accountancy
FRAUD
Fraud is suspected: Now what?
Follow these do’s and don’ts for auditors when potential wrongdoing surfaces.
PROFESSIONAL DEVELOPMENT
Making the partnership decision
Ask yourself — and your firm’s leaders — these essential questions.
TAX
2022 tax software survey: Shares of respondents and product and company information
Bonus: The percentages for all products, including a breakdown of their usage among firms ranked by ranges of numbers of preparers, in the 2022 tax software survey.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
LAST WORD
FROM THIS MONTH'S ISSUE
AI risks CPAs should know
Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.
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Effects of the OBBBA on higher education
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