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Articles by Carl Mayes
CPA Evolution will impact today’s interns. How can firms prepare?
March 10, 2022 By Carl Mayes, CPA For the past few years, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have collaborated with stakeholders to reimagine CPA licensure through the joint CPA Evolution initiative, an effort to transform the CPA licensure model. The organizations have now reached the critical implementation phase of this initiative, which addresses the rapidly-changing skills and competencies required of a 21st Century CPA.
CPA Evolution will impact today’s interns. How can firms prepare?
By Carl Mayes For the past few years, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have collaborated with stakeholders to reimagine CPA licensure through the joint CPA Evolution initiative, an effort to transform the CPA licensure model. The organizations have now reached the critical implementation phase of this initiative, which addresses the rapidly changing skills and competencies required of a 21st Century CPA.
CPA Evolution Will Impact Today’s Interns. How Can Firms Prepare?
Carl Mayes Feb 9, 2022 For the past few years, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have collaborated with stakeholders to reimagine CPA licensure through the joint CPA Evolution initiative, an effort to transform the CPA licensure model. The organizations have now reached the critical implementation phase of this initiative, which addresses the rapidly changing skills and competencies required of a 21st Century CPA.
CPA Evolution Will Impact Today’s Interns - How Can Firms Prepare?
CPA Evolution Will Impact Today’s Interns - How Can Firms Prepare? By Carl Mayes, AICPA – February 9, 2022 For the past few years, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have collaborated with stakeholders to reimagine CPA licensure through the joint CPA Evolution initiative, an effort to transform the CPA licensure model.
Quiz: Check your knowledge of fraud considerations in an audit
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Diving deeper into smaller frauds due to COVID-19
By looking at the fraud triangle, we would expect that the possibility of fraudulent behavior would increase due to the COVID-19 pandemic. We know that management personnel, more so today than prior to the pandemic, likely have more pressure, opportunity, and ability to rationalize fraud, but nonmanagement employees are also experiencing stressors due to the pandemic that may nudge them toward fraud.
Material Gains: Exploring Industry-Level Impact of the CPA Evolution Initiative
Last spring, the National Association of State Boards of Accountancy (NASBA), in partnership with the American Institute of Certified Public Accountants (AICPA), voted to approve the CPA Evolution Initiative, an effort seeking to redesign CPA licensure. The new model will continue to require that CPA candidates demonstrate aptitude in the areas of tax, accounting and auditing as continued core facets of the industry.
4 key COVID-19 audit risks for 2020 year ends
Many auditors have begun to turn their sights to their next group of audits: clients with 2020 fiscal year ends. The World Health Organization declared a public health emergency on Jan. 30, 2020, meaning many of these clients will have been affected by the COVID-19 pandemic during the period under audit. Auditing these clients will carry unique challenges, and certain areas may present heightened risks of material misstatement for the audit.
Auditing during COVID-19: 6 areas to focus on
From banks to Main Street investors, financial statement users place their trust in auditors to assure the accuracy of the financial information they use to make decisions. As we navigate the impacts of COVID-19, the auditor's role as protector of the capital markets has never been more important. But just as clients are scrambling to secure needed funding and managing remote workforces, auditors are also facing challenges that many have never experienced. Where do we begin? As many audits with Dec.
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