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    Cognitive Technologies and the Impact on Audits

    by Alissa Wuerfel, CPA, and Anthony Sikora, CPA, KPMG LLP | Jan 05, 2018
    Data produced in the world is growing at a rapid pace. This raises a number of challenges for many businesses, including how to protect and manage that data. But it also creates a potential advantage for auditors who are able to harness technology in order to collect, transform, and analyze data while enhancing audit quality.
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    Adapting to a Changing Technological Landscape

    by Kimberly Scott, CAE, WSCPA President & CEO | Jan 05, 2018
    If there is one word that I seem to hear constantly, it is CHANGE. One could argue that the world around us has been in a constant state of change from the very beginning and, therefore, change is normal. However, the rate of change in technology now exceeds the rate at which we are able to adapt to change.
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    Accounting for Callable Debt Securities for State and Local Governments

    by Khaled Abdel Ghany, PhD, CPA | Jan 04, 2018
    In March 2017, the Financial Accounting Standards Board (FASB) issued the Accounting Standards Update No. 2017-08 “Premium Amortization on Purchased Callable Debt Securities.” The requirement of this Update is to shorten the amortization period for certain callable debt securities held at a premium.
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    Foundation Offers Grants to Improve Diversity of CPA Pipeline

    by Kimberly Scott, CAE, WSCPA President & CEO | Jan 04, 2018
    Although providing scholarships to future CPAs is a key program for the Washington CPA Foundation, the Foundation Trustees are also excited to promote the profession to students that may not be aware of the opportunities a career in accounting can bring. One of the ways the Foundation does this is through providing grants to organizations with programs or events designed to improve the diversity of the CPA pipeline in Washington.
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    Complex Partnerships Under New Review

    by Edward R. Jenkins Jr., CPA, CGMA | Jan 04, 2018
    The Bipartisan Budget Act of 2015 (BBA) was passed Nov. 2, 2015. It was then modified by the Protecting Americans from Tax Hikes Act on Dec. 18, 2015. Those new laws substantially changed how partnerships will be audited by the IRS. The statutes took effect on Jan. 1, 2018. This article explains why Congress made the changes and what the changes to the audit regime are, identifies some traps in the new rules, and provides you with tips for compliance.
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The Washington Society of Certified Public Accountants is the only organization in the state of Washington dedicated to serving the professional needs of CPAs, educating consumers about CPAs and the services they provide, and encouraging students to study accounting and enter the profession.

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