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

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.

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 special per diem rates that a taxpayer may use in substantiating travel and business expenses under the per diem substantiation method (set out in Rev. Proc. 2019-48) will be higher starting Oct.

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.

Books and articles on behavioral finance tend to discuss "the crazy things that clients sometimes do and not a lot about what we, as practitioners, are supposed to actually do about it," said Kitces, ...

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 ...

Our expert tax report highlights the important issues that tax preparers and their clients need to address for the 2024 tax year. Stay informed and proactive with ...