Proposed SAS Covers Auditors’ Responsibilities on Fraud
The Auditing Standards Board is proposing a standard related to responsibilities regarding fraud in...
Proposed SAS Covers Auditors’ Responsibilities on Fraud
Responsible Technology Adoption in an AI-Enabled Profession
Are there any frameworks available to guide AI adoption? With AI on the rise, this feature looks at...
In Private Companies, CFOs Are Central to Building Ethical Guardrails
Ethics rules are, for the most part, mandated for public companies through regulation. For private...
PCAOB’s Oversight Shift: Leaning Into Leadership Accountability and Global Alignment
The Public Company Accounting Oversight Board (PCAOB) is considering changes that would place a...
Market Changes Should Spur Professional Liability Review
Private equity investment, mergers, and new federal reporting rules are reshaping how CPA firms...
Uniform Guidance Revisions Offer Compliance Relief
Most auditors will have only started working through their first audits under the 2024 revisions to...
Virtue Ethics in Business Practices
Instituting an internal ethical foundation rooted in virtue can be critical to navigating the gray...
Use MAP When Making Downward Adjustments to U.S. Transfer Price Post Filing
A Mutual Agreement Procedure (MAP) is one of the principal mechanisms for resolving cross-border...
The Where and How of Bringing AI into Your Practice
AI is making inroads at many levels. This column provides ideas on how to bring AI into an...
New Real Estate Transfer Reporting Demands Attention to Avoid FinCEN Trouble
FinCEN has new reporting requirements to curb the illicit use of residential real estate. Be aware...