The acclaimed futurist guiding the Association’s Rise2040 visioning project explains how to anticipate — and prepare for — the next 15 years.
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December 2025 - Journal of Accountancy
- Magazine
- December 2025
MANAGEMENT ACCOUNTING
As Finance Duties Shift, CAOs Take On Strategic Role
With CFOs becoming co-pilots of the CEO, chief accounting officers emerge as essential partners in shaping the future.
CAREER DEVELOPMENT
Personal branding and networking strategies for today’s CPA
By building a brand that reflects your passions, you can stand out from the crowd and attract valuable opportunities.
BUSINESS & INDUSTRY
Managing MNE subsidiaries during tariff shocks
Multinational enterprises’ subsidiaries need other incentives to optimize their performance if transfer pricing policies guarantee them a routine profit.
FINANCIAL REPORTING
IFRS 18: A fundamental redesign of financial statement presentation
The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are run.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
Features
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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