The news periodicals and practitioner journals will be used to develop your general understanding of business, your understanding of how accounting impacts business, and particulars of current/emerging accounting issues in the news. that present, examine, and elucidate the issue. Your memos must be more than a summary of the news or practitioner journal articles—that is, each memo should (1) identify the issue or significance of the article, (2) research the related authoritative source(s)(e.g., GAAP, FASB, PCAOB Opinion, I.R.C., cases, etc.), (3) analyze and apply these source(s)to the news/practitioner journal article, (4) discuss any ethical issues/concerns, and (5) draw your own conclusions and/or recommendations. For example, if your chosen article involves public accounting firms, discuss the article with respect to the ethical issues involved, refer to the appropriate code of professional conduct, and explain which rule has been violated and why.
Guidelines:
**MEMO IS ONE PAGE
**DON’T NEED A COVER PAGE
1. Are citation are included both in the text and at the end properly. See for example
https://owl.purdue.edu/owl/
Note that on the left panel of the above website, more information is provided.
2. Memos are generally one page. That is, in the one page, you give a brief introduction what the topic is followed by method you are using to discuss the topic (i.e., talk about data, articles you are discussing, etc.)
3. Briefly discuss the findings.
4. Provide recommendations.
5. Pages 2 and after you need to discuss the details and provide citations.
URLs
com/news/is-your-firms-data-safe”>https://www.accountingtoday.com/news/is-your-firms…
com/news/congress-asks-irs-to-help-identity-theft-victims-with-stolen-unemployment-benefits”>https://www.accountingtoday.com/news/congress-asks…
com/news/irs-and-covid-vaccine-email-scams-proliferating-this-tax-season”>https://www.accountingtoday.com/news/irs-and-covid…
com/news/irs-cracks-down-on-prisoner-tax-fraud-and-identity-theft”>https://www.accountingtoday.com/news/irs-cracks-do…
https://www.accountingtoday.com/news/internal-audi…
https://www.accountingtoday.com/news/auditors-asse…
https://www.cpapracticeadvisor.com/firm-management…
https://blog.aicpa.org/2021/02/three-cybercrime-tr…
https://www.journalofaccountancy.com/issues/2021/m…
Recommendations to enhance cybersecurity for memo
https://www.accountingtoday.com/news/cybersecurity…
https://www.thehartford.com/business-insurance/str…
https://www.journalofaccountancy.com/issues/2020/n…
New opportunities for auditors in cybersecurity
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