Pension Disclosure Rules
A defined-benefit pension plan requires a company to pay
each qualified employee a monthly benefit that begins at
retirement and terminates at the employee’s death.
The full extent of the cost of this obligation is unknown
until the employee dies. Full
Peer Review: How Well Does It Fit the Profession?
As the NYSSCPA’s Quality Enhancement Policy Committee
continues to look at peer review, I’ve noticed that
many people know relatively little about the types of peer
reviews that may be performed as well as their scope. Full
1994, after almost a 15-year hiatus, I again began preparing
students for the CPA exam. On the theory portion of the
exam, I persistently got the question about the purpose
of financial accounting wrong until I read the review book’s