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TOPICS / MANAGEMENT ACCOUNTING

Optimism mixed among US finance leaders

CPA decision-makers in business and industry are less optimistic about the U.S. economy now when compared with the first quarter of this year, but they are slightly more optimistic about their own organizations, according to an AICPA and CIMA survey.

Audit report card: More internal audit teams suffered cuts in 2025

The percentage of internal audit leaders reporting staff and budget reductions in 2025 rivaled numbers during the global financial crisis nearly two decades ago. Strategic alignment was linked to sufficient funding for the function, an annual report showed.

Looking to land a CFO role? 2025 was a good year

The amount of turnover among CFO seats at big U.S. companies increased last year, along with company preference for promoting from within. An executive search firm’s annual report tracks the hiring trends.

Tariffs back in force after appeals court ruling

A federal appeals court temporarily restored President Donald Trump’s power to impose tariffs. The Thursday ruling followed a district court’s nationwide injunction Wednesday curtailing that authority.

CFOs express negative economic sentiment

Almost three-fourths of CFOs have a negative view of the current economy and its impact on their organization, according to a survey of emerging and midmarket finance leaders.

What replaced inflation as the top challenge for finance leaders

The quarterly survey of U.S. business and industry leaders shows a decline in optimism about the next 12 months related to the domestic economy. Respondents also were asked about the effect of election uncertainty on business forecasting and about the effect of a potential lowering of interest rates. Listen to the episode or read the Q&A.

FROM THIS MONTH'S ISSUE

4 ways solo practitioners can stand out

Five years ago, a grieving Angel Zhen started his own CPA firm with no clients and no revenue. Today, he has 300 clients, $600,000 in revenue and 12 weeks of annual vacation. In this JofA article, he shares how he set up his firm and how you could do the same.