Professional Standards & Responsibilities

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May 1, 2026

Managing CPA liability in the Great Wealth Transfer

As Baby Boomers transition trillions to their heirs, CPAs face growing estate, gift, and trust liability risks. Learn how costly claims arise — and practical steps to reduce exposure.

December 5, 2025

Government withdraws defense of retirement fiduciary rule

The Justice Department dropped its appeal in a case challenging a Biden-era regulation, leaving financial advisers free from new fiduciary duties for now.

January 13, 2025

DOL’s ‘retirement security rule’ runs into obstacles

The U.S. Department of Labor’s recent effort to impose new requirements on financial professionals providing retirement investment advice faces doubtful prospects because of court challenges and the change in presidential administration.

January 3, 2024

A new fiduciary rule: What CPA financial planners need to know

Many financial advisers who offer retirement investment advice would be subject to new ethical requirements under recently proposed regulations, a U.S. Department of Labor official explains in this Q&A.

January 10, 2017

AICPA updates guidance for CPA personal financial planners

The AICPA has updated its guidance on the competencies and information that CPAs who provide financial planning services need to know.

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.