Blog: Educational

An agreed-upon procedures engagement answers a narrower question than an audit, and that is exactly why clients and third parties ask for one. A lender does not want an opinion on the financial statements; it wants to know whether the borrower's covenant calculation ties to the general ledger. A franchisor does not want a review of the franchisee's books; it wants someone independent to check reported sales against the register data. An AUP gives them that: specific procedures, performed by ...

The enrolled agent exam, officially the Special Enrollment Examination (SEE), is the IRS test that stands between a tax preparer and unlimited rights to represent taxpayers before the IRS. It is three separate exams, not one, and each part has its own content outline, its own difficulty profile and its own best study approach.

This guide covers what each part actually tests (using the IRS's own domain breakdown), how the exam is delivered and scored, what changed in ...

Most writing about artificial intelligence in accounting falls into one of two camps. One says the profession is about to be transformed beyond recognition. The other says it is a fancy autocomplete that no serious practitioner should trust. Both are wrong in the same way: they talk about "AI" as if it were a single thing with a single verdict.

It is not. The tools now sold to accountants do several quite different jobs, and each one has its own failure pattern. A tool that reads ...

The requirements to sit for the CPA exam and the requirements to be licensed as a CPA are two different lists. Most people asking about "CPA requirements" want the second one: what a state board needs to see before it will issue the credential and let you use the title. That list is longer, and it is where most of the state-to-state variation lives.

This post explains the licensure requirements at the national level: what every board asks for, what the model law says, and which parts ...

People search for "CPA certification" tens of thousands of times a month, and almost all of them are asking the right question with the wrong word. There is no national CPA certification, no single certifying body, and no certificate you can earn by finishing a course. A certified public accountant is a person who holds a credential issued by a state board of accountancy under that state's accountancy law. Everything about how you become one, how you keep it and where you can use it follows ...