In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have ...

In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The ...

FASB issued a proposal on November 13 that would simplify its guidance on interim reporting, aimed at boosting the consistency and clarity of financial disclosures provided to investors on a quarterly ...

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have significant implications for future litigation regarding… The CPA Journal is a ...