The CPA Journal

The CPA Journal is a monthly refereed accounting journal. It has been published by the New York State Society of CPAs since 1930.Subjects for The CPA Journal inlcude accountants and accounting. Carolyn Morrisroe is the managing editor and Anthony H. Sarmiento is a contributing editor.

Articles from Vol. 82, No. 7, July

Does Incorporating Professionals in Higher Education Settings Make a Difference?
An Overview of Related ResearchFor many years, CPAs have been actively involved on college and university campuses, often participating in extracurricular organizations like Beta Alpha Psi, accounting clubs, and student chapters of many professional...
Illuminating Financial Reporting: Views from Regulators and the Profession
Regulators, financial statement preparers and users, auditors, and members of the private sector discussed developments in financial reporting at Baruch College's 1 1th Annual Financial Reporting Conference, hosted by the Robert Zicklin Center for Corporate...
Inbox: Letters to the Editor
The Evolving Role of CPAsIn their article, "Enron Ten Years Later: Lessons to Remember," in the May 2012 issue of The CPA Journal, authors Anthony H. Catanach and J. Edward Ketz utilize a portion of a quotation from my inaugural address as AICPA chair...
Linking Strategic and Project Concepts to Enhance Management Advisory Services
As corporate executive demands for expanded expertise continue to multiply, financial professionals continue to play the role of valued strategic consultants, according to the Wall Street Journal (Dana Mattioli, "Finance Chiefs Expand Roles," January...
Mending the Gaps in the Generational Bridge
For those of you who have heard me speak and have read my CPA Journal columns over the past two years, you know that I often discuss the power of professional associations. I strongly believe, as French historian Alexis de Tocqueville opined centuries...
New York Enacts an On-Time Budget for the Second Straight Year
On March 30, 2012, the New York State Legislature passed the 2012-2013 Budget Act and Governor Andrew M. Cuomo signed it into law as Chapter 59 of the Laws of 2012 (the Budget Act).The Budget Act has several tax provisions affecting personal income,...
Relocating Assets out of State
How New Yorkers Can Take Advantage of Tax-Free Trusts in New HampshireMoving to New Hampshire has long held great appeal for many New York retirees, in part due to the state's year-round recreational activities, but perhaps even more for its favorable...
Service Provider Disclosure Requirements
Practical and Legal ConsiderationsThe Employee Retirement Income Security Act of 1974 (ERISA) requires plan sponsors and other plan fiduciaries to act prudently and solely in the interest of plan participants when selecting and monitoring service providers...
The Best Accounting Firms to Work For
Popularity, Presage, and Quality of Life Rankings ExploredThere's no question that the Big Four accounting firms dominate the market in terms of size and revenue. In a recent survey, CPAs also rated the Big Four among the top five accounting firms to...
The Controversy over Private Company Reporting Standards
Recommendations of the Blue Ribbon Panel and the Financial Accounting Foundation's Response Spark New DebateThe debate over financial reporting standards for privately held companies has been going on for decades. In many instances, including moderate...
The Past Revisited: An Accounting Bibliography
The information technology revolution, fueled by the Internet, has produced many advances beneficial to society. The development and emergence of electronic search engines and databases have facilitated the research process at a rapid pace. The digital...
Website of the Month: International Monetary Fund
The International Monetary Fund (MF), an organization of 188 countries, supports the stability of the worldwide system of exchange rates and payments in order to facilitate international transactions. While the IMF's mission does not directly relate...

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.