Dec 4, 2023, 11:50 AM by James J. Newhard, CPA

AICPA’s Professional Ethics Executive Committee (PEEC) and its Code of Professional Conduct directly affect nearly every CPA in the United States. James J. Newhard, CPA, reviews much of the recent work of the PEEC and how it affects the ethics structure underlying the CPA profession.

Sep 19, 2023, 12:41 PM by Heather Demshock, CPA, CMA

Environmental, social, and governance (ESG) reporting is an area the International Ethics Standards Board for Accountants has identified as in need of ethics clarity.

Dec 9, 2022, 07:00 AM by Heather Demshock, CPA, CMA

Accounting professionals at all stages of their careers have been moving on and this raises ethical considerations for those in public accounting since many of the professionals and partners leaving have opportunities for continued employment with their firms’ clients.

Dec 14, 2021, 08:22 AM by Nicholas Ring, CPA

Reviews the importance of ensuring ethical behavior by CPAs working in governmental accounting.

Sep 7, 2021, 10:20 AM by Ashley L. Stampone, CPA

Professional ethics is a key source of credibility for the CPA profession. But what about conduct outside the office and its effect on your professional life? With the rise of social media’s prevalence, we have seen in numerous high-profile controversies how actions in a personal context can have dire professional implications.

Aug 31, 2021, 07:20 AM by Sheila A. Border, CPA

Do you provide information technology services for your attest clients? Or does the firm that performs your attest work also provide information technology services? Those services may now cause independence concerns.

Jun 4, 2021, 15:22 PM by Jed M. Silversmith, JD, and Miranda A. Galvin, PhD

The U.S. Sentencing Commission, which provides sentencing guidelines, collects substantial amounts of information on sentencing, including dozens of data points for every criminal case. The data are publicly available, permitting an analysis of specific categories of crimes, including tax crimes.

May 27, 2021, 07:53 AM by Heather M. Demshock, CPA

Details the many different service opportunities that have opened up for CPA firms as a result of the coronavirus pandemic and what that means for CPA ethics.

May 27, 2021, 06:39 AM by James W. Sunday, CMA

Discusses the evolution of fraud models that are designed to help CPAs understand the occurrence of fraud.

May 26, 2021, 08:47 AM by James J. Newhard, CPA

Catches us up with the status of how CPAs should respond to a client's noncompliance with laws and regulations.

May 26, 2021, 08:35 AM by Steven G. Blum, CPA, CFE

Explores the intricacies of the whistleblower investigation process, including best practices for guiding the company response and conducting remediation based on findings.

Mar 2, 2020, 14:16 PM by Vito A. Cosmo Jr., CPA, CGMA

Over the past 20 years, audit reports and tax returns have largely become commodities – at least that seems to be the perception in the marketplace. As a result, a CPA’s ideas or intellectual wherewithal have become crucial to the success of an accounting practice. Consultation and planning are sweeping the profession, and the resulting services can enhance a firm’s bottom line.

Dec 20, 2019, 13:22 PM by Jonathan S. Ziss, JD

When an audit client is exposed as a corrupt enterprise and a court-appointed receiver pursues claims against the auditors for malpractice and aiding and abetting, what defenses are available to the auditor? There are some, but you must make sure they are strong and in place at the beginning of an engagement.

Dec 20, 2019, 11:37 AM by Ibolya Balog, CPA

Every four years, when it is a presidential election year, the nation tends to focus more closely on politics. Of course elections take place every year, and these campaigns involve considerable amounts of money raised and spent by all levels of candidates seeking office.

May 7, 2018, 01:00 AM by Michael D. Colgan, CAE

Answer from the free Ask a CPA service on using the CPA designation for individuals who have a CPA license but do not practice public accounting.