History often records firsts, but legacy tells us which of those firsts mattered.Wilmer F. Lucas holds a singular place in the history of the accounting ...
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 As CPA firms increasingly seek to provide integrated legal and advisory services, they face a complex web of ethical, legal, and regulatory ...
The Bipartisan Budget Act of 2015 (BBA) created a “centralized system for audit, adjustment and collection of tax that applies to all partnerships,” with ...
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… ...
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 ...
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 ...
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 ...
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… ...
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