Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

The IRS and Treasury proposed regulations implementing Sec. 36B premium tax credit changes enacted in H.R. 1, including new ...

A CPA who recently solved a 40-year-old math problem using AI believes that the “gold rush” to solve similar problems is ...

The board’s review of 2025 public company audit inspections revealed a significant decrease from 2024 in instances where an audit firm failed to obtain sufficient appropriate evidence to support its ...

With CFO responsibilities continuing to expand beyond finance, Janice Stucke, CPA, discussed the challenge of leading in areas where expertise and certainty aren’t guaranteed. Stucke, speaking at the ...

Proposed regulations governing employer contributions to Trump accounts are “administratively burdensome” and make a 2026 rollout potentially difficult, the AICPA said. A letter to the IRS and ...

A new practice aid covers the impact of organizations’ use of artificial intelligence in financial reporting and the impact ...

The AICPA and the Artificial Intelligence Underwriting Company (AIUC) have teamed up to develop an assurance certification that provides the first comprehensive, independent review of business risk ...

CPA Carrie Over had a new client, one who had previously self-prepared his 1040s and was ready for an upgrade. Carrie was happy to accept what she thought was another simple return but soon learned ...

Taxpayers who filed claims tied to ongoing Kwong litigation stemming from COVID-19 disaster relief are receiving IRS denial and “no consideration” letters, prompting the national taxpayer advocate ...