While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, ...

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern ...

A number of government officials have recently accused Real Estate Investment Trusts (REIT) in the healthcare and hospitality ...

In Brief Fueled by competition, technological changes, and the impact of COVID-19, the landscape for certified public accounting firms is more competitive and dynamic than… ...

In Brief The SEC recently required registrants to disclose information on human capital resources that is material to understanding a company's business. Although this represents… ...

The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress underscores the urgent need for CPAs to engage actively… ...

Enacted in 1984, and subsequently amended, the Single Audit Act was established to provide assurance to the federal government that recipients of federal funds have… ...

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed… ...

In Brief Auditor Independence is integral to the financial reporting system and trust in the capital markets. But recent cases against large audit firms underscore… ...