Insights:
Footnotes: The narrative behind the numbers
Although footnote disclosures appear at the end of reviewed or audited financial statements, they’re far more than a regulatory formality. They provide critical insight into
Navigating the reboot of U.S. FCPA enforcement: The global anti-corruption compliance perspective
In February 2025, the U.S. Foreign Corrupt Practices Act (FCPA) landscape appeared uncertain following the Trump administration’s executive order to pause enforcement.
Man vs. Machine: An Accountant’s Take on Best Practices in the Age of AI Part One: Bringing Back the Old School?
Man vs. Machine: An Accountant’s Take on Best Practices in the Age of AI Part One: Bringing Back the Old School? By Randall M. Paulikens,
M&A Accounting: Identifying the Acquirer in Business Combinations Involving VIEs
On May 12, 2025, the Financial Accounting Standards Board (FASB) finalized new guidance that clarifies how to identify the acquirer in mergers and acquisitions (M&As)
Closing Time: Mastering Your Monthly Close with QuickBooks
The month-end close is a pain point for many small to midsize businesses. While internal accounting teams often aim to close within three days, a
Will Congress Dissolve the PCAOB?
The House Financial Services Committee is reviewing draft legislation that would eliminate the Public Company Accounting Oversight Board (PCAOB) and transfer its current responsibilities to