IN BRIEF Fraud risk management has become increasingly important in the current business environment. How CPAs can best apply ...

There are moments in a profession when technical expertise alone is not enough. This is one of those moments. Across the not-for-profit sector, organizations are navigating an increasingly complex ...

This article uses the KPMG–SVB litigation as a case study to explore how audit firms evaluate going concern risks. While the case is specific, the lessons are broadly applicable to any audit firm ...

IN BRIEF Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target.

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 ...

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 ...

This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...

Organizations differ by many factors, including legal and operating structure, size, industry, and geographic markets. In any organization, the board of directors bears the ultimate responsibility to ...