Business, Industry & Government
The AICPA provides financial managers and executives practicing in business, industry, and government with tools and resources needed to move organizations forward.
The quarterly AICPA Business and Industry Economic Outlook Survey is a leading indicator of U.S. economic growth and contraction based on CPA financial executives’ evaluation of corporate prospects, performance data, and first-hand knowledge of company staffing, spending and financing plans. See our latest release (May 2018).
NC State's ERM initiative, in partnership with the American Institute of CPAs, released its 2018 Overview of ERM Practices. Based on survey responses from 474 business executives spanning a number of industries, types, and sizes, the report provides detailed insights about the maturity of their organization's current state of ERM practices. This is the ninth year NC State has conducted similar research in partnership with the AICPA.
Journal of Accountancy
Quarterly earnings reports at center of debate
Aug 17, 2018
Some say focusing too intently on quarterly reports causes companies to neglect the long-term goals that should be more of an emphasis.
D.C. Circuit upholds IRS unenrolled tax preparer program
Aug 17, 2018
The Court of Appeals for the D.C. Circuit held that the AICPA had standing to challenge the IRS’s Annual Filing Season Program for unenrolled tax preparers but further held that the program did not violate the Administrative Procedure Act.
FASB changes accounting for long-duration insurance contracts
Aug 15, 2018
Companies that sell products such as life insurance, disability income insurance, long-term-care insurance and annuities will change their accounting under new rules issued by FASB.
Management accountants serving in diverse roles, organizations and industries share insights about the value of the CGMA designation.