IN BRIEF When Brigadier General Wilmer F. Lucas retired from the United States Army Reserve, he did so as a war hero who had ...

IN BRIEF When Brigadier General Wilmer F. Lucas retired from the United States Army Reserve, he did so as a war hero who had led… ...

A recent case, Senty v. United States, provides several important lessons for tax return preparers [Senty v. United States, 132 AFTR 2d 2023-6735, (Dist. Ct. WD WI 12/15/2023)]. Mr. Senty was involved ...

The One Big Beautiful Bill Act (OBBBA), passed July 4, 2025, will bring sweeping changes to federal corporate and individual tax rules. Many of these ...

Dividing financial assets during a divorce settlement is often a complicated situation. When it comes to splitting retirement ...

Newly minted CPAs typically have limited hands-on auditing experience. They almost always have no training in specialty areas, such as forensics. A term now commonly… ...

The US Congress passed the so-called One Big Beautiful Bill Act (OBBBA, PL 119-21), making permanent or extending many of the Tax Cuts and Jobs Act (TCJA, PL 115-97) provisions that were set to expire ...

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 ...

Column Editor’s Note: In this issue, we return to neurodiversity in accounting, a topic I wrote about some while back, querying its intersection with race. It was a deeply personal account that ...

Sustainability—defined by the Sustainability Accounting Standards Board (SASB) as encompassing environmental stewardship, social capital, human capital, business models, and governance—has evolved ...