Introduction - The term forensic accounting is often misused and misunderstood. Tell someone you are a forensic accountant, and the response typically is: “So, like CSI on television!” Sort of. But forensic accountants...more
The demand for forensic auditing services is soaring during our ongoing Covid-19 pandemic. In the space of Certified Public Accountants (CPA) service offerings, forensic auditing is a recognized tool for detecting and...more
ethikos 34, no. 10 (October 2020) - The American Institute of Certified Public Accountants (AICPA) drafted proposed changes to a rule that allows members to withhold records from a client if the client does not pay the...more
At the AICPA conference we have previously blogged about, the Chief Accountant explained that the SEC’s Office of the Chief Accountant (“OCA”) is led by the Chief Accountant, who serves as the principal advisor to the SEC on...more
Capping off a busy year, the annual American Institute of Certified Public Accountants Conference on Current SEC and PCAOB Developments, held on December 10-12, 2018, revisited many familiar themes from prior years and...more
Conflicts of interest can arise at any time during a professional engagement. According to the American Institute of Certified Public Accountants (AICPA), “A conflict of interest may occur if a member performs a...more