The January A&A Focus webcast featured discussions on artificial intelligence in audit, assurance considerations with tariffs, and small firm challenges.
Newsletter articles
Big changes hit federal student loan program
Learn about the complex shifts in federal student aid since the passage of H.R. 1, including new loan caps and repayment plans.
Reviewing accounting standards updates for 2025
The December A&A Focus webcast reviewed FASB ASUs becoming effective for calendar year-end engagements and looked forward to 2026, delivered practical insights on determining lease terms under FASB ASC Topic 842, and took a look at the nuances of your client’s tax-basis accounting framework.
4 reasons why CAS offers a compelling career path
Why educators should help students explore the growing opportunities in client advisory services.
Writing an effective AI prompt for an audit
Explore AI in audit, SQMS documentation strategies, and fraud prevention insights from the November 2025 A&A Focus webcast for accounting professionals.
How OBBBA alters charitable deduction strategies for 2025 and 2026
New rules could shrink an individual’s tax benefit from charitable contributions starting next year, prompting many to accelerate donations into this year. Here’s what donors and advisers need to know.
How to rewrite 3 ‘money scripts’ hurting personal finances
When it comes to clients implementing the action steps needed to move toward their financial and life goals, more is at play than just needing the knowledge and resources to take action. Whether or not we know it, we all run “money scripts” in the background, basing decisions both small
Insights into the practical effects on CECL by FASB ASU 2025-05
The October A&A Focus webcast also examined considerations of using a cash-basis accounting method and considerations for auditing revenue.
A&A Focus recap: AI considerations in A&A, GASB updates, and practical lease accounting challenges
The September webcast featured insights on leveraging artificial intelligence in practice, recent developments in state and local government accounting, and practical challenges with ASC 842 lease identification.
3 new financial planning opportunities after OBBBA
Help clients navigate a few of the legislation’s broadly applicable tax changes.
What faculty should know about private equity in accounting
It is imperative to understand the impact of PE’s push to invest in CPA firms – and what to tell students.
Financial planning for a pet’s future care
Pets need to be considered in financial plans because they are part of the family and may outlive their owners.
A&A Focus recap: M&A trends, non-GAAP frameworks, and how quality management and peer review intersect
The August webcast explored accelerating mergers and acquisitions (M&A) in the profession, practical insights on special purpose (non-GAAP) frameworks, and how peer review will address implementation of the new quality management standards.
Helping clients communicate their estate planning intentions
Clients need to communicate thoughtfully and clearly to avoid misunderstandings and implement the plan.
A&A Focus recap: New fraud exposure draft, building AI trust, and a not-for-profit update
The July webcast explored proposed revisions to the fraud auditing standard, evolving frameworks for AI assurance, and recent developments affecting not-for-profit financial reporting.
A&A Focus recap: Auditing Standards Board chair; a new COSO framework; stablecoin criteria
The June webcast featured updates from the Auditing Standards Board, discussion of a new corporate governance framework from COSO, and an overview of a new AICPA exposure draft on control criteria for stablecoin operations.
CPA Evolution and the CPA Exam: Information and insights for accounting academics
This article explains the basics of CPA Evolution, explores how the AICPA determined CPA Exam content, and examines how the debut of the new exam affected candidate participation and performance.
A&A Focus recap: AICPA CEO, revenue recognition step 5, and quality management
The May webcast featured AICPA CEO Mark Koziel providing his view of the A&A landscape, a deep dive into step 5 of the five-step revenue recognition process outlined in FASB ASC Topic 606, as well as more discussion of quality management.
Broaching estate planning with aging parents
While raising the topic of planning with aging parents can be challenging for clients, having the conversation is sometimes necessary. This article provides suggestions about what to say and discuss.
How financial advisers can help with second marriages
Getting remarried can raise numerous financial planning issues. Explore the issues CPAs may want to discuss with clients.
Features
FROM THIS MONTH'S ISSUE
Tax-efficient drawdown strategies in retirement
Want to stretch retirement funds and avoid tax pitfalls? This article shares tips and models for smarter drawdown strategies that maximize after-tax wealth, manage Social Security and Medicare impacts, and minimize surprises. Also see: Tax season preview and quick guide.
