It is imperative to understand the impact of PE’s push to invest in CPA firms – and what to tell students.
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Newsletter articles
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.
Being realistic about homeownership as an investment
Clients seeking to buy a home are sometimes motivated by societal pressure and incorrect assumptions. Advisers can help them approach this major decision more objectively.
A&A Focus recap: PCC credit loss relief, federal funding freeze impact, and EBP audit updates
The April A&A Focus webcast featured a deep dive into step 4 of the five-step revenue recognition process outlined in FASB ASC Topic 606, as well as news on new auditing standards exposure drafts.
A&A Focus recap: Rev rec, AICPA standard setting update, and stablecoins
The March A&A Focus webcast featured a deep dive into step 4 of the five-step revenue recognition process outlined in FASB ASC Topic 606, as well as news on new auditing standards exposure drafts.
A&A Focus recap: FASB and ASB chair recap and preview activities
The February webcast included one-on-one discussions with the chairs of the accounting and auditing standard setters.
A&A Focus recap: Quality Management FAQs and a 2024 ASU rundown
The January webcast also included a deep dive into step 3 of the five-step revenue recognition process outlined in FASB ASC 606.
A&A Focus recap: Updates on CECL and artificial intelligence
The December webcast also included updates on the AICPA Accounting Standards Review Committee’s preparation standards exposure draft and on recent FASB news.
Attracting students to accounting with business valuation courses
Here are some ways faculty members can introduce this specialty to their students.
A&A Focus recap: Improving the peer review experience
Also, an internal controls expert joined for a discussion on COSO and its relationship to SAS 145, and a current Auditing Standards Board member addressed questions the AICPA has been receiving on the QM implementation process.
How a hands-on project changes students’ minds about auditing
A university community outreach project offers accounting students a real-life audit experience and three local churches a service they otherwise might not be able to afford.
A&A Focus recap: Private Company Council update
Also covered: COSO and its relationship to SAS 145, and ASB member addresses questions related to QM implementation.
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