March April 2024

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  • Public Disclosure

    Internal Controls for Non-Profit Organizations

    In the current environment, non-profit organizations are increasingly being subjected to public pressure related to their financial statements. Internal controls are financial management practices that are used to prevent misuse and misappropriation of assets. Internal controls are generally described in written policies that set forth the procedures the NPO will follow, as well as who is responsible.
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  • CPE: Incentive Compensation Clawback, SEC’s New Promulgation

    The Dodd-Frank Wall Street Reform and Consumer Protection Act deals with numerous aspects of corporate governance – including executive compensation. In October 2022, the SEC promulgated the final clawback rule that Section 954 of the Dodd-Frank Act mandated. This article summarizes the new SEC promulgation for incentive compensation clawback rules.
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    Securities and Exchange Commission
  • RuBook Creative

    Spotlight on CPAs: Rubik Yeriazarian, CPA-Houston, CFE, CFF

    TXCPA member Rubik Yeriazarian is the founder of Flat Fee Consulting LLC, a firm offering financial forensic services to small to mid-size businesses, and data consulting services and Excel-based CPE training to accounting firms. In 2020, he also established RuBook Creative, where he practices “Creative Accounting in a Non-Fraudulent Way” by providing unique products for CPAs to share with clients, friends and referral sources.
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  • The Case for and Against Mandatory Rotation of Audit Firms

    Audit firm rotation can enhance independence and mandatory rotation of the audit firm after a period enhances the likelihood that the audit will be completed in an unbiased manner, grounded in honesty and integrity. This article discusses the costs and benefits in the context of onboarding a new audit firm.
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    Professional Skepticism
  • TXCPA San Antonio

    What’s Happening Around Texas

    In What’s Happening Around Texas, we give you highlights of events and activities happening around the state in the TXCPA chapters. With 20 strong local chapters, TXCPA members connect in their communities and across Texas.
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  • TXCPA Advocacy – A Successful 2023 and a Look Ahead

    During the 88th Texas legislative session, TXCPA was able to pass two significant pieces of legislation to help with the CPA pipeline. Senate Bill 159 allows CPA candidates to begin to take the CPA Exam after completing 120 hours of education. House Bill 2217 allows more accounting students to have access to accounting scholarship funds. Contributions to the TXCPA PAC help make our legislative efforts possible.
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  • Dynamic Audit Solution

    Embracing the Future of Audits

    Technology is transforming the way we do business. Leveraging technology in the audit space can help us continue to ensure quality, evolve our work and grow our profession.
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  • The Wild West: The Lasso is Out for Crypto

    The financial collapse of FTX Trading Ltd. and the ensuing criminal fraud charges against its founder have brought into focus the inherent risks of cryptocurrency and the inability of the financial system to keep up with its evolution. As the market has grown, so has its complexity and the structures within which investments are made.
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    Security Tokens