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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 MoreTraditionally, the classification of a worker as an employee versus an independent contractor has not been the focus of business management.
View MorePulitzer-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 MoreTechnology is great – until it isn’t. When your technology doesn’t perform well, your productivity and security suffer.
View MoreIn 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 MoreIn June 2022, two senior committees of the American Institute of Certified Public Accountants (AICPA) issued new quality management standards.
View MoreThe 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.
View MoreThe IRS recently issued a revised set of frequently asked questions for the 2021 Child Tax Credit and Advance Child Tax Credit.
View MoreThe Pension Benefit Guaranty Corporation recently published a final rule implementing changes to the Special Financial Assistance Program for financially troubled multiemployer pension plans.
View MoreThe IRS recently issued Revenue Procedure 2022-32, allowing certain estates to elect the portability of a deceased spousal unused exclusion amount as much as five years after the decedent's date of death.
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