Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure ...

Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic and regulatory uncertainty, it ...

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Aaliyah Layne, one of my students at Marist University, relating her research into the human capital area of ...

Fraud risk management has become increasingly important in the current business environment. How CPAs can best apply their expertise to this task remains a question requiring further investigation.

Over the course of the past year, many nonprofits have been operating in a state of uncertainty, concerned that their tax-exempt status may be challenged or stripped entirely. Recent executive orders ...

For decades, CPA firms have been built on a simple formula: hire enough junior staff, work them hard during busy season, and eventually a few of them become partners. The entire economic model of the ...

The One Big Beautiful Bill Act (P.L. 119-21) was signed into law on July 4, 2025, and § 70204 of OBBBA added new IRC §§ 530A, 128, 6434, and 139J. IRC § 530A created Trump accounts, which are ...

Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target. This article explores the ways in which not-for-profit organizations may be ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

Nonprofits face many unique challenges, and auditors are a crucial component in ensuring they not only meet regulatory obligations but also strive for accuracy and excellence in reporting. Auditors ...