Accounting December 31, 2025
AICPA News – Dec. 2025
AICPA News is a round-up of recent announcements from the American Institute of CPAs, the Association of International CPAs, and the Chartered Institute of Management Accountants (CIMA).
Accounting December 19, 2025
AICPA Seeks Comment on Ethics Rules Update for Alternative Practice Structures
The exposure draft identifies relationships and circumstances that could impair independence and addresses factors for evaluating threats, where appropriate.
Financial Reporting September 8, 2025
AICPA Report: U.S. Organizations Overlook Risk Management as a Strategic Priority
Despite this shift, just 35% report having comprehensive ERM processes in place, and only 32% rate their organization’s overall risk oversight as “mature” or “robust.”