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  • SPAC

    CPE Article: Accounting for de-SPAC Transactions

    This article explicates some of the accounting issues related to SPAC transaction, and its goal is to elucidate the fundamental concepts of de-SPAC mergers within the framework of Financial Accounting Standards Board (FASB) and SEC guidance.
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  • Annual Meeting of Members and Board of Directors Meeting

    TXCPA members came together to hold the Annual Meeting of Members and Board of Directors Meeting virtually on June 24-25. They asked questions and shared ideas about the issues that were discussed and learned where their organization – and their profession – are headed.
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  • Quarantining

    While You Were Quarantining

    The Families First Coronavirus Response Act (FFCRA) created a regime of paid leave employees could take for certain COVID-19 related reasons. Not only that, the FFCRA applied to small employers, many of which had little to no experience dealing with paid sick leave.
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  • A Primer as XBRL Goes Mainstream

    Financial data and disclosure information is reported in a machine-readable format known as eXtensible Business Reporting Language (XBRL). XBRL employs unique terminology. Understanding the vocabulary is key to understanding how XBRL works with the financial reporting framework. AICPA has identified several key terms in the context of XBRL.
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  • RemoteWork

    The Challenges for a Remote Workforce

    This article will discuss best practices for vigorous cybersecurity audits by CPA firms and technical firms, with audits such as the SOC 2 or NIST 800-171, respectively, and the best way to preserve attorney-client and/or work-product privilege regarding such audit reports.
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  • Proposed Tax Changes – 2021

    This article highlights some of the more prominent federal tax proposals that are being considered by Congress.
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