The CPA Journal

The CPA Journal The CPA Journal is a nationally recognized publication of the @NYSSCPA. It is edited by CPAs for CPAs.

For more than 85 years, The CPA Journal has been earning its reputation as an objective, critical source of information on issues of interest to CPAs. The Journal provides analysis, perspective, and debate on the issues that affect the CPA profession. Major topics include accounting and auditing, taxation, personal financial planning, finance, technology, and professional ethics. Published by the New York State Society of CPAs, The Journal's active editorial and review process ensures thorough technical quality and material relevant to CPAs in public practice, industry, government and education.

The correct treatment of transactions as exchanges or contributions, and then as contributions with donor-imposed condit...
05/11/2019
FASB's New Guidance for Contributions Received and Contributions Made - The CPA Journal

The correct treatment of transactions as exchanges or contributions, and then as contributions with donor-imposed conditions or restrictions, can have a significant impact on the timing of revenue recognition, making proper treatment of these transactions imperative.

Over the years, there has been much confusion about whether to treat certain types of transactions as contributions or as exchanges, especially when they

Hackers Make Off With $40 Million in Bitcoin After Tuesday Night Heist http://bit.ly/303vnho
05/08/2019

Hackers Make Off With $40 Million in Bitcoin After Tuesday Night Heist http://bit.ly/303vnho

Please join us for an elegant dinner honoring the 100th president of the Society, Ita M. Rahilly. Space is limited, RSVP...
04/30/2019

Please join us for an elegant dinner honoring the 100th president of the Society, Ita M. Rahilly. Space is limited, RSVP today: https://ecs.page.link/cQYH7

The Truth about Workpaper Sign-offs - The CPA Journal
04/23/2019
The Truth about Workpaper Sign-offs - The CPA Journal

The Truth about Workpaper Sign-offs - The CPA Journal

Since the issuance 14 years ago of the current audit documentation standards , which are more robust than their predecessors (see this author's “Audit

FASB and AICPA updates and more.
04/20/2019
Tax & Accounting Update - The CPA Journal

FASB and AICPA updates and more.

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The

The authors discuss the verbalizations used by fraud perpetrators to convince themselves that they are doing nothing wro...
04/17/2019
Rationalizing Fraud - The CPA Journal

The authors discuss the verbalizations used by fraud perpetrators to convince themselves that they are doing nothing wrong, as well as how fraud-related theories from the social sciences can inform the accounting profession.

In Brief The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but

04/12/2019

Something to think about.

04/08/2019

Monday, let's do this!

04/06/2019

CPAs for the win!

"By criticizing erroneous or incomplete reports, perhaps with governmental agencies as catalysts, accounting critics can...
04/05/2019
Confessions of an Accounting Critic - The CPA Journal

"By criticizing erroneous or incomplete reports, perhaps with governmental agencies as catalysts, accounting critics can better serve the public interest."

The AICPA Code of Professional Conduct proclaims that its members should serve the public interest, defined as “the collective well-being of the

04/04/2019

Dedicate some time this weekend to work on a networking opportunity.

04/02/2019

Tuesday humor.

In honor of Equal Pay Day, we're throwing it back to our 2018 Women's Leadership Forum where keynote speaker Lilly Ledbe...
04/02/2019
Lilly Ledbetter: Discrimination Is 'An Epidemic' That We Must Fight to End

In honor of Equal Pay Day, we're throwing it back to our 2018 Women's Leadership Forum where keynote speaker Lilly Ledbetter discussed the importance of standing up for yourself.

Advertising with the NYSSCPA is your opportunity to reach the greatest number of business advisors in the most important business state in the nation.

04/02/2019

New CPAs, it’s a tough market out there. But help is on the way. Get the career resources and strategies you need on May 3. Hurry, early bird pricing ends tonight at 11:59 PM! Details at nysscpa.org/nextgen19

The April TaxStringer has arrived! The issue features pieces on opportunity zone investments, the Connecticut pass-throu...
04/01/2019
The TaxStringer - A Publication of the New York State Society of CPAs

The April TaxStringer has arrived! The issue features pieces on opportunity zone investments, the Connecticut pass-through entity tax and the federal SALT deduction, the foreign tax credit and the New GILTI Basket and more.

TaxStringer is the NYSSCPA’s online publication containing articles and commentaries related to numerous taxation topics, many written by members who are experts in their field or noteworthy specialists in taxation.

Discover the state of whistleblower protections for CPAs in the United States, focusing on federal, New York, and New Je...
04/01/2019
Disclosure of Noncompliance with Laws and Regulations - The CPA Journal

Discover the state of whistleblower protections for CPAs in the United States, focusing on federal, New York, and New Jersey law, as well as proposed AICPA guidance, illustrated by hypothetical case studies.

In Brief CPAs are charged with protecting the public from financial and corporate fraud; sometimes, that means blowing the whistle on clients or employers

03/31/2019

Start your week off right.

Failure Study - The CPA Journal
03/30/2019
Failure Study - The CPA Journal

Failure Study - The CPA Journal

“Those who cannot remember the past are condemned to repeat it.” —George Santayana Public criticism of the accounting profession is intense. Users of

03/27/2019

A little accounting humor to get you to Friday!

03/25/2019

Monday motivation

03/23/2019

Not all heroes wear capes.

Start your weekend with a quick update from FASB, AICPA, PCAOB and GASB.
03/22/2019
Tax & Accounting Update - The CPA Journal

Start your weekend with a quick update from FASB, AICPA, PCAOB and GASB.

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The

03/21/2019

Who doesn't love a good accounting meme?

Join us in celebrating #InternationalWomensDay.
03/08/2019

Join us in celebrating #InternationalWomensDay.

Today and every day, we are inspired by the great women of our Society and the accounting profession. Tag a spectacular women you’d like to honor for International Women's Day!

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