CPAs

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SEC Accounting Staff Speeches at Annual AICPA Conference

On December 8 and 9, staff members of the SEC’s Office of the Chief Accountant, including the SEC chief accountant in his first published speech since he arrived at the SEC, discussed various accounting and financial...more

Blog: Four Questions Audit Committees Should Ask Their Audit Firms

Audit Committee members may be interested in this release issued by the PCAOB in August 2012 designed “to assist audit committees in (1) understanding the PCAOB’s inspections of their audit firms and (2) gathering useful...more

Full Tank of GAAS: Changes to standards will impact smaller firms.

Do you remember memorizing the 10 Generally Accepted Auditing Standards for the CPA Exam? Well, that’s gone. Four years ago the Auditing Standards Board announced a major project to simplify and clarify GAAS and to converge...more

Revenue Recognition - Are You Ready for New Principles-based Rules?

As you read this, the Financial Accounting Standards Board and the International Accounting Standards Board were expected to issue final rules on revenue recognition. The new rules are principles-based, providing a framework...more

SEC Sanctions D&T Auditor For Independence Violations

A now retired Deloitte & Touche LLP partner settled charges that he violated the auditor independence rules, engaged in improper professional conduct and caused a firm audit client to violate Exchange Act Section 13(a). The...more

The Devil is in the Details: Advising Your Clients on the Affordable Care Act

The Affordable Care Act (ACA) represents a fundamental shift in healthcare delivery and insurance. The law is complex and many of its provisions are delayed due to implementation difficulties. However, virtually all...more

If a Tree Falls … Who Will be Listening?

I recently posed the following question to small-firm CPAs: If you become disabled or die tomorrow, what would happen to your accounting practice? If you haven’t planned for this possibility, the answer probably isn’t going...more

Succession Planning for CPAs

For most professionals, building their business into a successful enterprise has been their life’s work and is likely their most valuable asset, yet so many fail to plan for its future success and continuation. Most people...more

JAMS Global Construction Solutions -- Spring 2013

In This Issue: An Arbitrator’s Guide to Successfully Resolving eDiscovery Disputes; Ethics in International Arbitration; The 2012 International Arbitration Survey; and Notices & Events. Excerpt from An...more

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