Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the ...

The use of value pricing has become very popular in certain sectors in the past few years. But not many CPA firms have ...

The number of incidents of fraud perpetrated against individuals and the resulting loss amounts have both drastically ...

The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees ...

In Brief The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets ...

In 2021, the IRS announced an enforcement campaign targeting high-income U.S. citizens who were purportedly claiming tax ...

When students decide to major in accounting, marketing is not at the top of their minds. While accounting students are likely ...

Whether or not a business owner plans to sell or transfer their business in the next few years, obtaining a proper business valuation is critical.… ...

The coronavirus (COVID-19) pandemic has reminded CPAs that the world is risky, volatile, and uncertain. Some risk experts contend that the world has been this… ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...