Stakeholders have until Jan. 4 to comment on a proposal to simplify the application of guidance used to determine whether equity-linked contracts, such as warrants, should be considered indexed to an ...

A public comment period on proposed changes to the AICPA Code of Professional Conduct will soon open after the AICPA’s ...

Automation and artificial intelligence (AI) are doing more than ever — analyzing data, identifying trends, and even predicting outcomes. That can feel overwhelming, but while tools like ChatGPT and ...

Artificial intelligence is no longer a future issue for the accounting profession — it has moved from “someday” to “right now” faster than many expected. Whether it’s automating routine tasks, ...

As excellent as artificial intelligence (AI) is at cutting through large datasets quickly, its social abilities are limited. This creates an opportunity for accounting and finance professionals to ...

Because of the expanded excise tax on excess compensation, applicable tax-exempt organizations may need to rethink the ...

January on proposed updates to the framework used by CPAs to evaluate controls over an organization’s information systems.

Stakeholders have until Jan. 11 to provide feedback on a proposed Accounting Standard Update aimed at improving operability ...

When the AICPA National Tax Conference first spotlighted generative AI in November 2023, tax professionals were still trying to understand how the powerful technology might reshape tax practice. “My ...

Before sharing firm data for AI training, CPAs should assess client consent, confidentiality obligations, and the limits of redaction.

CPAs must understand AI’s limits, test its outputs, and keep professional skepticism firmly in human hands. Four firms share ...