The American Institute of CPAs has proposed a set of revisions to its Code of Professional Conduct regarding the kinds of alternative practice structures set up by firms that have accepted private ...

Mr. Bruni is a contributing Opinion writer who was on the staff of The Times for more than 25 years. What a challenging year. Many of us struggle to make sense of what’s happening in America. We cope ...

But what if the biggest giveaway that a text was written by AI isn’t a word, phrase, or punctuation mark, but a particular sentence structure instead? The idea that certain rhythms of sentences might ...

Researchers from MIT, Northeastern University, and Meta recently released a paper suggesting that large language models (LLMs) similar to those that power ChatGPT may sometimes prioritize sentence ...

Most educators are familiar with the saying “All teachers are teachers of language.” Although we wholeheartedly agree, we know that not all teachers have been taught to be language teachers. Unless ...

Editor’s note: The author is senior director–Reputation & External Relations for the Association of International Certified Professional Accountants. Private-equity (PE) and other strategic ...

No single business structure works best for every bookkeeping and tax practice business. Each one has legal, tax and financial reporting implications that make choosing a legal structure that works ...

Accounting firms all across the country are adopting alternative practice structures as private equity investment sweeps across the profession -- but who knows what an APS really looks like? William ...