Sep 25, 2023, 15:53 PM by Khaled Abdel Ghany, CPA, PhD

Reverse factoring, or supplier finance programs, are increasing in state and local governments. Yet, there has been silence on the accounting and financial reporting issues among standard-setters.

Sep 25, 2023, 15:45 PM by Michael Shipman, CPA, EdD

There was a lack of substantive accounting curriculum changes from 2004 to 2014. If the sameness in education continues from 2014 to 2024, the gap will grow wider between what accounting graduates can do and what their employers expect.

Sep 25, 2023, 15:33 PM by Richard Hornby

While not a new option, tax insurance is being looked at by a growing number of small and medium sized businesses to divert some liability exposure.

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.

Sep 19, 2023, 12:34 PM by Nicole K. Cradic, CPA

Review SQMS No. 2, Engagement Quality Reviews, one of four quality management standards being analyzed in the A&A column this year.

Sep 19, 2023, 12:25 PM by Matthew D. Melinson, CPA, Samantha To, CPA, and Dan Giorgio, CPA

The timing of producing state tax returns can be both complex and burdensome. Here are some suggestions to help relieve the stress associated with the process.

Sep 11, 2023, 17:39 PM by Amanda S. Marcy, CPA, DBA

Feedback – both positive and negative – is critical to self-awareness and personal and professional growth, especially for emerging CPAs.

Sep 11, 2023, 17:38 PM by Michael De Stefano, CPA

One would think the CFO is a fixture at board meetings of small businesses. This is not always so. Find out why it is vital that they be a regular presence at these board meetings.

Sep 11, 2023, 16:46 PM by Andrew M. Bernard Jr., CPA

Review the changing rules concerning the taxation on the sale of a partnership interest by foreign partners of U.S. businesses.

Sep 11, 2023, 16:07 PM by Ibolya Balog, CPA, CGMA

Information technology is now integral to the provision of client services. So, securing information is a must, even as it becomes more challenging, particularly for small and midsize accounting firms.

Sep 5, 2023, 07:00 AM by J. L. “John” Alarcon, CPA, CGMA, CITP, and Robert Kugel, CFA

The state of cash flow management has changed. This feature looks at the new technology being adopted in this rapidly evolving environment.

Sep 5, 2023, 07:00 AM by Michael Aiello, CPA, Jaime Krug, CPA, and Rikki Williams, CPA

This feature reviews this past spring’s banking crisis and examines the factors that contributed to the near disaster.

Sep 5, 2023, 07:00 AM by Peter N. Calcara

Getting Pennsylvania’s budget to the governor took an unexpected detour this summer. Although the spending plan was approved in both chambers by July 5, it was not signed into law by Gov. Josh Shapiro until Aug. 3, 2023. Find out what happened and what’s included in the fiscal year budget.

Sep 5, 2023, 07:00 AM by Ira S. Rosenbloom, CPA (Inactive)

The accounting world is changing. Are you ready to face this metamorphosis with a different vision of partnership?

Jun 29, 2023, 15:34 PM by Rick Calabrese Jr., CPA, LLM (Taxation)

Rick Calabrese Jr., CPA, LLM (Taxation), considers the possibility of a recession and offers tips to help owners grow value, especially if they are planning an exit in the near future.

Jun 29, 2023, 15:29 PM by Carolyn BryNildsen, CPA

With the advent of Pooled Employer Plans, smaller businesses can join together to offer retirement benefits to employees. Like all plans, PEPs require auditing, but this new offering has a few more quirks than you might expect, explains Carolyn BryNildsen, CPA.

Jun 29, 2023, 14:19 PM by Brian M. Balduzzi, JD, LLM (Taxation), CFP

Brian M. Balduzzi reviews the tax planning opportunities that can help clients strategically allocate their remaining generation-skipping transfer exemption prior to a potential sunset.

Jun 29, 2023, 14:11 PM by Kim Brown, CPA

Kim Brown, CPA, discusses the importance of mindful leadership and its importance to upping your employee retention ability.

Jun 23, 2023, 10:30 AM by Howard R. Sklaroff, CPA

Howard R. Sklaroff, CPA, takes a close look at the difficulty that arises when applying the Department of Revenue’s standard of federal taxable income before net operating loss and special deductions as a starting point for determining Pennsylvania’s CNIT.

Jun 22, 2023, 16:17 PM by Matthew Schiavone, CPA, CISSP, CISA, and Brian Kirk, CPA, CISA

A new information security standard has been released by the International Standards Organization (ISO). Matthew Schiavone, CPA, CISSP, CISA, and Brian Kirk, CPA, CISA, explain what is expected regarding the new standard.