The AICPA and NASBA seek comments on changes that would allow states to adopt the proposed CPA Competency-Based Experience Pathway.

The special per diem rates that a taxpayer uses in travel and business expenses will be higher starting Oct. 1, as provided by the IRS.

The Core sections of the newly designed CPA Exam were graded quarterly during the testing model’s first year, but 16 grading periods are scheduled for next year.

Credit losses, debt modifications, retainage and overbillings presentation, and leases are the main items on the PCC agenda.

By understanding psychological influences on decision-making, CPA financial planners can work with clients more effectively and improve how they operate their practice.

The IRS announced that it will open a supplemental claim process to help third-party payers and their clients resolve incorrect claims for the employee retention credit. The deadline is Nov. 22.

The IRS finalized regulations (T.D. 9991) on the statutory requirement that the basis of property acquired from a decedent be consistent with the basis reported on the estate tax return. Generally, ...

The proposed Accounting Standards Update is intended to clarify guidance on hedge accounting and address incremental hedge accounting issues arising from the global reference rate reform initiative.

The AICPA has added to its suite of apprenticeship offerings with the launch of a program that focuses on empowering organizations to recruit new talent or upskill existing employees in entry-level ...

Adoption of finance AI — artificial intelligence that aids in the finance function — is on the rise. A recent Gartner survey of 121 finance leaders found that 58% of organizations are using finance AI ...