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News
How to use the SCAN function to replace running totals in Excel
3+ week, 1+ day ago (138+ words) Excel’s SCAN function provides a dynamic alternative that calculates running totals without copying formulas....
AI-powered hacking in accounting: ‘No one is safe’
9+ mon, 3+ week ago (1668+ words) Artificial intelligence is producing scary good cyberattacks, but CPAs can take steps to lower their risk of being a victim. Once upon a time, in the early 2000s, cyberattacks were like ghost stories for the corporate world. They were chilling to…...
Making the right choice when no one is watching
1+ mon, 2+ week ago (199+ words) When clients think nobody is watching, the CPA’s judgment becomes an even more critical guardrail between short‑term temptation and long‑term consequences....
New AICPA chair pitches a people-first profession
1+ mon, 2+ week ago (1448+ words) A big college baseball fan, Jan Lewis steps up to the plate with her eyes on championing the needs of all members....
Avoiding a big tax bill on inherited IRAs
2+ mon, 3+ week ago (881+ words) The 10-year drawdown rule can trigger hefty taxes for heirs. Learn how smart planning can help....
Are you making the most of LinkedIn?
2+ mon, 3+ week ago (1357+ words) LinkedIn provides a multifaceted resource to search, network, and post content — but third-party AI tools should be treated with caution....
IFRS 18: A fundamental redesign of financial statement presentation
7+ mon, 3+ week ago (1575+ words) The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are run. While useful, these measures are often presented outside audited financial statements, making them difficult to verify or compare. In many cases,…...
Intelligent process automation (IPA) pre-implementation planning guidelines
11+ mon, 3+ week ago (674+ words) This framework helps firms and finance departments align strategies, optimize processes, and get ready for deploying IPA. For more on IPA, see the article “Accounting Automation’s Intelligent Future” immediately preceding this framework. 1.1 Strategic Fit Assessment 1.1.1 Clearly align IPA initiatives with…...
Experiential learning: A game changer for accountants
4+ mon, 3+ week ago (867+ words) Online games allow students of all ages to deal with ethical dilemmas in real-world scenarios. Whether you’re a first-year accounting student or a corporate controller with 20 years of experience, learning never stops. In the real world, early-career training is getting…...
Managing MNE subsidiaries during tariff shocks
7+ mon, 3+ week ago (772+ words) The TNMM requires a detailed FAR analysis of both transacting parties. The entity with the simpler FAR profile — typically, performing routine functions, assuming limited risks, and using minimal intangible assets — is selected as the tested party. Its profit margin serves…...