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Memo to managers: Practice what you preach

Memo to managers: Practice what you preach Misty Geer, CPA, CGMA, believes that strong management goes beyond ethical behavior, efficiency, and carrying out company strategy — even though each of those is important. Managers are a key reason that employees

Sheryl Madden, CPA, CGMA

Sheryl Madden, CPA, CGMA ‘Effective leaders are focused on serving others …’ Promoting human progress: The Kresge Foundation works to expand opportunities for people with low incomes in America’s cities through grant-making and social investing in arts and culture, education,

Highlights of internal audit research

Highlights of internal audit research Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic accounting journals. The research reveals useful information such as how

ASB enhances communication in auditors’ reports

ASB enhances communication in auditors’ reports The AICPA Auditing Standards Board (ASB) recently issued standards that are designed to enhance the communicative value of the auditor’s report and align generally accepted auditing standards (GAAS) with the standards issued by the

How to Renew CSM® Certification?

How to Renew CSM® Certification? Are you a CSM® certified professional? As a Certified ScrumMaster® you are now ready to help the Scrum team perform at the highest level while protecting them from both internal and external distractions. Further, the

Lease accounting: A private company perspective

Lease accounting: A private company perspective By now, most public companies in the United States have adopted the new lease accounting standards as required on Jan. 1, 2019. Companies with noncalendar fiscal year ends will adopt the new standards sometime

Private company lease accounting delay requested

Private company lease accounting delay requested An AICPA committee has asked FASB to delay the private company implementation date of its new lease accounting standard, citing overload for private company financial statement preparers. The AICPA Private Companies Practice Section’s Technical

SEC addresses ICFR attestation for smaller companies

SEC addresses ICFR attestation for smaller companies Fewer public companies would be required to obtain an attestation of their internal control over financial reporting (ICFR) from an independent outside auditor under amendments the SEC voted recently to propose. The amendments

Q&A discusses ‘direct care’ expenses for collections

Q&A discusses ‘direct care’ expenses for collections A new Technical Question and Answer (TQA) issued by the AICPA discusses the characteristics of expenses that would be considered “direct care of existing collections” under a new FASB standard that updates the