Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have ...

Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...

FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...

The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...

Note from Column Editor Tracey J. Niemotko: Alexis Colucci was an accounting major who completed her Master of Science in Professional Accountancy degree at Marist College… The CPA Journal is a ...