In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under ...

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have ...

The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress ...

FASB has issued new guidance aimed at enhancing the transparency and clarity of corporate expense reporting, in a move that could significantly impact how public companies disclose financial ...

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students view sustainability concerns as a ...

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have significant implications for future litigation regarding… The CPA Journal is a ...

“I was told once, when I mentioned having ADHD, ‘You aren’t going to get special treatment just because you can’t concentrate well. All that matters during tax season is if you can do the work. If you ...

With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the problem. The national debt, a perennial concern for the United States, ...

Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity ...