Accounting standards

The Securities and Exchange Commission is making plans in case it inherits the Public Company Accounting Oversight Board's duties if the tax bill passes.

The recent announcement of the CIMA/CGMA 2026 syllabus has made it unmistakably clear: Merely knowing how to post journal entries is insufficient.

Students are looking for more than traditional accounting roles — they want to be problem-solvers, advisors and tech-savvy professionals.

The Big Four firm faces an exodus of Hong Kong partners amid the fallout from its audit of Evergrande.

South Africa's case against executives in the biggest corporate fraud in the country's history has been pushed back to September.

Here are three ways accountants can shift from support role to strategic force, helping organizations stay profitable, predictable and well-positioned.

The International Auditing and Assurance Standards Board released information on its new standard, while the International Public Sector Accounting Standards Board has an exposure draft on materiality.

The changes deal with the intersection of the requirements of FASB's revenue recognition and stock compensation standards as they involve customers.

The Federal Accounting Standards Advisory Board wants input on accounting issues and questions related to reorganizations and abolishments amid DOGE cuts.

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

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

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

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

The board agreed to a statement of protocol with the Auditing Oversight Authority of the Slovak Republic while facing a possible SEC takeover.

The Public Company Accounting Oversight Board's Investor Advisory Group is asking for examples of critical audit matters or key audit matters for analysis.

PCAOB chair Erica Williams says the role played by the audit overseer can't simply be "cut and pasted" into the SEC as legislation threatens to shutter the board.

State CPA societies are pushing for alternatives to the 150-hour rule as a major step towards addressing the major talent crisis.