Nearly three in eight businesses in a poll said they were waiting until the end of the year to file beneficial ownership information reports.

An Accounting Standards Update focuses on the measurement of credit losses for accounts receivable and contract assets for private companies and certain not-for-profit entities.

The transformative leader, who is retiring on Dec. 31, guided the organization and the profession for nearly three decades.

Also, an internal controls expert joined for a discussion on COSO and its relationship to SAS 145, and a current Auditing Standards Board member addressed questions the AICPA has been receiving on the ...

The IRS issued regulations that finalize proposed regulations issued in 2013. The guidance is focused on when and to what extent a partner is treated as bearing the economic risk of loss and the ...

The decision reaffirms the relevance of Skidmore v. Swift & Co., which established Skidmore deference as an approach to judicial review of agency interpretations.

A taxpayer could not deduct purported business expenses associated with writing and research activities held to be not engaged in for profit under Sec. 183.

The first strategy relies on the miracle of compound interest and works best for clients who have several years or perhaps ...

The successor to Barry Melancon will also take over Jan. 1 as CEO of the Association of International Certified Professional ...