Articles, Exposure Drafts, Letters:

• Valuation in Collaborative Divorce March 4, 2025
• Comments to American Institute of Certified Public Accountants on Proposed Statement on Standards for Accounting and Review Services (SSARS) Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement December 4, 2024
• Select Comment letter to PCAOB: Proposed Auditing Standard Designing and Performing Substantive Analytical Procedures Comment letter to PCAOB: Proposed Auditing Standard Designing and Performing Substantive Analytical Procedures August 30, 2024
• The ‘Controversial’ NOCLAR Proposal – Are Stakeholders in Favor of Change? April 4, 2024
• Responding to Security and Exchange Commission’s Exposure Draft on Cybersecurity Risk Management Rule for Broker-Dealers, Clearing Agencies, Major Security-Based Swap Participants, the Municipal Securities Rulemaking Board, National Securities Associations, National Securities Exchanges, Security-Based Swap Data Repositories, Security-Based Swap Dealers, and Transfer Agents February 1, 2024
• Responding to Security and Exchange Commission Proposing Release: Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations And Other Related Amendments August 10, 2023
• Can Artificial Intelligence Become an Accounting Expert? August 2, 2023
• The Burgeoning Field of Agile Internal Audit February 2, 2023
• Respond to Security and Exchange Commission’s Exposure Draft on Cybersecurity Risk Management for Investment Advisers, Registered Investment Companies, and Business Development Companies February 25, 2022
• More Predictions about the Profession’s Future (News and Views) February 4, 2022
• Can Robotic Process Automation Improve Quality Control in Audits? September 4, 2021
• Goal Conflict or Goal Confluence? The Paradigm Shift to Remote Working in the Wake of COVID-19 August 5, 2020
• The Past, Present, and Future of Forensic Accounting (Viewpoint) March 30, 2020
• NYSSCPA Comments to PCAOB – Concept Release—Potential Approach to Revisions to PCAOB Quality Control Standards March 17, 2020
• Letter to the Editor: Crypto-assets October 4, 2019
• Comment letter on NIST Special Publication 800-163 Revision 1 – Vetting the Security of Mobile Applications September 4, 2019
• Comments on Exposure Draft: Proposed Statement on Auditing Standards – Audit Evidence (AICPA) September 4, 2019
• Understanding Electronic Medical Records Reliability and Integrity as Critical Components of Medical Practice Valuation, Profitability, and Compliance June 4, 2019
• The Risks of Fraud Collusion: Are We Only Looking at Lit Corners? March 4, 2019
• Humanitarian Groups, Other Nonprofits Still Hobbled by Diminished Banking Services December 15, 2018
• Letter to the Editor: First Look at the Tax Cuts and Jobs Act: Impact on Individual Charitable Giving August 4, 2018
• Letter to the Editor: The Reality of Blockchain and its Limitations July 31, 2018
• Letter to the Editor: Virtual Currency May 4, 2018
• Important Clarifications on Valuation Standards (letter) February 4, 2018
• Letter to the Editor: Navigating Digital Sales and Use Tax Nexus August 31, 2017
• Letter to the Editor: The Future of Two-Factor Authentication August 2, 2017
• Blockchain: The Making of a Simple, Secure Recording Concept June 29, 2017
• Liability: Shifting the Risks of Cybercrime June 4, 2017
• Tax Return Fraud April 2, 2017
• “F is for Fraud” February 2, 2017
• Comments to New York State Department of Financial Services on Proposed New York Codes, Rules and Regulations November 12, 2016
• The Tale of the Partners and how disputes start June 2, 2016
• Technology, Risk Management, and the Audit Process May 30, 2016
• Four questions that small firms should ask about Cyber-security February 10, 2016
• A Software Solution for Leases May Prove Elusive June 30, 2015
• Cyber-security Risks to CPA Firms May 30, 2015
• Can Professional and Commercialism Co-exist in a CPA Firm (Letter to the Editor) April 30, 2015
• HIPAA Security Rule – Demystified April 30, 2015
• Using Discovery Sampling to Find Fraud December 15, 2014
• Understanding the Basics of Crowdfunding November 10, 2014
• Back to basics in IT risk assessment February 20, 2014
• Comments on Regulation Crowdfunding under the Securities Act of 1933 January 22, 2014
• Letter to Editor: Flat Tax Rate January 21, 2014