Professional Standards & Frameworks

Topics

March 1, 2000

Is Business Appraising for You?

EXECUTIVE SUMMARY BV IS A VERY CHALLENGING BUSINESS that requires an unusual set of skills. CPAs SUCCESSFUL AT OFFERING BV tend to: — Function well under intense pressure. — Communicate well, both orally and in writing. — Integrate quantitative and subjective data coherently. — Be unfazed by ambiguity and uncertainty.

January 1, 1998

Do We Understand Each Other?

EXECUTIVE SUMMARY THE AUDITING STANDARDS BOARD issued SAS no. 83 and SSAE no. 7 to provide CPAs with guidance on establishing an understanding with the client. THE TWO NEW STATEMENTS ARE IN LINE with SQCS no. 2, which requires firms to have policies and procedures in place for obtaining an

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.