July 2023

TECHNOLOGY

A guide on when, where, and how to blow the whistle safely

The “Responding to Noncompliance With Laws and Regulations” (NOCLAR) interpretations included in the AICPA Code of Professional Conduct answer questions members in business may have about reporting fraud.

ETHICS

Compliance is good, but a culture of ethics is better

Finance and ethics expert Clare Levison, CPA, CGMA, explores the connection between the good life and knowing and adhering to all the standards and laws that govern the profession.

FRAUD

What’s your fraud IQ?

Test your knowledge of ethics standards and how to properly administer and enforce ethics polices within an organization to promote ethical decision-making.

TECHNOLOGY

A taxonomy for classifying digital assets

A nonauthoritative guide aids accountants with discussions about digital assets, general ledger account management, establishing internal controls, and complying with anticipated regulatory changes around reconciliations and disclosures.

COLUMNS

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.