Questions about AU-C Section 315 are addressed.
Family-owned companies struggle with strategic planning and succession planning. CPAs—as employees or outside advisers—can help.
Here's a primer on the potentially transformative digital ledger technology.
Artificial intelligence and blockchain are among the technologies being touted as potentially disruptive and transformational for the accounting profession. How and when will new technologies reshape the accounting profession?
Understanding what motivates volunteers is the first step toward helping them have a great experience assisting a not-for-profit.
Whether it means taking external auditors into executive session or getting candid opinions on staff, audit committee members need to provide strong oversight to help the organization thrive and survive.
It’s important to stay up to date with a document that can enable effectiveness and efficiency.
In a competitive environment, managers can do these five things to motivate and retain their best workers.
US public companies spent more time in 2016 than in the previous year complying with Sarbanes-Oxley Act regulations, according to a new survey report.
After two years of decline, the percentage of company financial staff devoted to general accounting leveled off in 2017.
How much do you know about the foundational principles of an effective fraud risk management program? Test your knowledge in this month’s 5-question quiz.
Organizations can benefit from encouraging employees to take time away from work.
Seizing a more strategic role can be a challenge.
Increased use of data analytics is helping auditors find more information that could be helpful to clients.
The outlook for U.S. finance decision-makers’ businesses remains positive, according to a quarterly survey, which shows some concern about employee costs and availability of workers.
This article offers ways finance departments can prepare for increased employee participation in health insurance plans.
Finance departments are under pressure to close the books faster, but efficiency is a stumbling block, two recent surveys show.
Here are seven steps small and medium-size companies can take to prevent fraud in the procurement-to-pay process.
The AICPA has issued new TQAs about controls relevant to the audit and control activities relevant to the audit.
The framework gives an organization’s management criteria for explaining its cybersecurity risk management program and provides CPAs with guidance to be used in engagements to report on clients’ cybersecurity controls.