Meet TSCPA Chair: Geoffrey Stewart, CPA
To Geoffrey Stewart, CPA, relationships are the most important part of business.
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2022 Tennessee Legislative Session Report
The Tennessee Society of CPAs, through its committees and lobbying team, serves as your liaison to various legislative and regulatory agencies in Tennessee. From January through late spring, TSCPA is busy working with the Tennessee General Assembly to ensure that the Legislature’s work aligns with our profession's priorities.
View MoreThe Autism Spectrum: An Untapped Talent Source
Over the past several years, diversity, equity and inclusion (DEI) in the workplace has come to the forefront of many industries, including the accounting profession. Firms are developing strategies to ensure that all employees feel valued and included at work and that opportunities are available to those traditionally underrepresented in the profession.
View MoreSEC’s Proposal for Climate-change Disclosures
In March 2022, the SEC (in a 3-1 vote) issued Release Nos. 33-11042; 34-94478, The Enhancement and Standardization of Climate-Related Disclosures for Investors (hereinafter Release, the Release, Proposal or the Proposal). The Release proposes that public companies provide certain climate-related information in their registration statements and annual reports.
View MoreEmployee Versus Independent Contractor
Traditionally, the classification of a worker as an employee versus an independent contractor has not been the focus of business management.
View MoreLessons Learned? Really?
Pulitzer-prize winning author and popular historian David McCullough once said, “History is a guide to navigation in perilous times.” As the profession continues to deal with COVID as well as political and economic uncertainty around the world, it is fair to say that CPAs are indeed navigating in perilous times.
View MoreYour Technology Tuneup
Technology is great – until it isn’t. When your technology doesn’t perform well, your productivity and security suffer.
View MoreIs It Too Late (?)
In the last several years, I’ve encountered some firms that may have run out of time for any type of succession plan to work.
View MoreAuditing Standards Board Issues Quality Management Standards: Introduces Risk-based Approach
In June 2022, two senior committees of the American Institute of Certified Public Accountants (AICPA) issued new quality management standards.
View MoreFASB Proposes Changes to Transition Requirements in Long-duration Insurance Guidance
The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update that would amend transition guidance in ASU No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI), for contracts that have been derecognized because of a sale or disposal of individual or a group of contracts or legal entities before the LDTI effective date.
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