Audit & Accounting

The persistent presence of behavioral biases distort our decisions, including in the accounting field.

The Chartered Institute of Management Accountants updated its CGMA Professional Qualifications Syllabus for 2026 to emphasize finance business partnering and applied problem solving.

The Financial Accounting Standards Board released an update to improve the requirements for identifying the accounting acquirer in business combinations.

Approximately three-quarters of large global companies are receiving assurance services on their sustainability reporting, according to a new report.

The findings come after a net loss of $31.7 million for the first quarter, which ended with cash, cash equivalents and short-term investments of $759 million.

The videos cover roles and responsibilities, ethics and independence, people resources, and technological and intellectual resources.

It remains unclear why the companies struck the deal without an IRS purchase, but Carahsoft previously said it stands by the cybersecurity tech transaction.

The International Ethics Standards Board for Accountants staff posted guidance to support adoption of its Tax Planning and Related Services Standards.

Among companies that have disclosed financial projections, GM sees a $5 billion hit this year, while Apple expects $900 million in higher costs this quarter.

Judgments that are overly optimistic, unsupported, or poorly documented can tip into the territory of errors or fraud, leading to restatements and enforcement.