November 2025

AUDIT & ASSURANCE

A new frontier: CPAs as AI system evaluators

Artificial intelligence has a trust problem. CPAs have the credibility and skill sets to address the issue.

QM is here: Advice from early adopters

Firms will need to learn from mistakes, fine-tune systems, and adapt to new ways of thinking about quality.

Building a firm where CPAs want to work

Firms that distinguish themselves as employers of choice offer employees a healthy workplace culture, which helps recruit and retain talent.

TAX

SALT implications of M&As: Due diligence and risk mitigation

Explore a target’s unpaid state and local tax liabilities and other tax pitfalls to avoid souring a merger or acquisition.

COLUMNS

SPONSORED REPORT

Agentic accounting has arrived: What’s hype and what’s real?

Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.