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Cybersecurity Risks to CPA Firms

CPAs accumulate and analyze data in the form of financial information. The “data sets” exchanged by accounting professionals range from ubiquitous check registers and electronic trial balance spreadsheets to complex databases and valuation analyses. Now, and increasingly in the future, these will be viewed on electronic screens of all sizes, signed using various technologies, and stored somewhere in the vast silos of audit and tax workpapers.

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Essentials
Publisher's Column
News & Views

PCAOB and SEC Referrals to the Office of Professional Discipline

The PCAOB and SEC may have very visible oversight powers, but the authority of individual and firm CPA licensure ultimately resides at the state level. The process whereby these federal regulators notify the state licensing authority, and the steps in the disciplinary process that flow from it, are important for CPAs to be aware of.
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Death and Taxes

I have a confession to make: I died two
years ago. You wouldn’t know it if you’d met with me, traded emails or phone calls with me, or stopped by the NYSSCPA office in that time, but according to the federal government, I left the ranks of the living in May 2013. Surprised? I was too. My CPA broke the news to me last month after my income tax return was rejected by the IRS.
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Conducting Information Technology Risk Assessments

Businesses of all types and sizes continue to investigate the opportunities presented by going electronic. Yet, there are risks associated with the Internet economy. Frauds and breaches that previously were limited in scope can now represent an increasing threat.
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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

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