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What's New at the Society?

Members Get Unlimited Access to Self Study CPE

 
Unlimited CPE for NYSSCPA Members

Introducing a New Member Benefit!
 
NYSSCPA members now have free unlimited access to CPE courses in our Self Study Course Catalog.
 
"I enjoy the online CPE because it allows for me to stay up-to-date with pertinent accounting issues while studying on my own time. I can pause the sessions and resume at my convenience. I feel the CPE is highly relevant as a majority of the sessions have lecturers who are experts in their field. The online interface that NYSSCPA utilizes is user friendly and allows me to easily sort by topic."
– Greg Kozerski, Jr., NYSSCPA Member

 

The New NYSSCPA Career Center

 
The New NYSSCPA Career Center

Whether you're an employer looking for your next great hire, or a job seeker looking for your next great opportunity, the NYSSCPA Career Center is here to assist you.

Employers: Post Job Descriptions Here
Job Seekers: View Open Positions Here

 

Smart Money Habits

 
Get Money Smart

The cost of financial ignorance is high.

Check out these materials and consider attending one of our free events to learn more about taxes, credit, debt, budgeting, the basics of investing and learning activities for children.

 

Technical Helpline

 
The NYSSCPA Technical Helpline

Stumped? Get CPA expertise through the technical helpline!

Email your inquires to technicalhelpline@nysscpa.org.

 

The Latest From Our Publications

Read the September/October 2025 Issue on


CPAJournal.com

CPAs often play a large role in advising individuals and businesses on complying with a complex tax environment and planning for their financial future. That landscape has been especially uncertain as of late, with a number of major provisions in the TCJA due to sunset at the end of this year. With the passage of new tax legislation this summer, however, there is now a greater sense of certainty for next year and beyond. The new law also presents some opportunities for tax savings, and CPAs have been making themselves familiar with its provisions in order to advise affected taxpayers.

Read Now »

NextGen

  • American Workers Fear Artificial Intelligence More Than Burnout
    Jan 30, 2026
    A new Fast Company analysis of Indeed’s 2026 Job Search Report shows that American workers are more anxious about AI than burnout. While the economy is sending mixed signals and big layoffs like Amazon’s recent cut of 16,000 jobs are making news, worries about AI are now a top concern at work. I
  • Generational Tension Isn’t Just a Culture Issue
    Jan 27, 2026
    Generational tension at work has become a real business issue and not just a cultural one. In a recent Forbes column, Mark C. Perna highlights research showing that generational conflict costs U.S. employers about $56 billion each year in lost productivity, with sales teams feeling it the most.
  • As the Use Agentic AI Increases, Governance Frameworks Stagnate
    Jan 26, 2026
    Many organizations are moving quickly toward agentic AI, even as governance frameworks lag behind the pace of adoption. Deloitte’s State of AI in Enterprise report shows that 74% of companies plan to deploy agentic AI within the next two years.


The Trusted Professional

  • American Workers Fear Artificial Intelligence More Than Burnout
    Jan 30, 2026
    A new Fast Company analysis of Indeed’s 2026 Job Search Report shows that American workers are more anxious about AI than burnout. While the economy is sending mixed signals and big layoffs like Amazon’s recent cut of 16,000 jobs are making news, worries about AI are now a top concern at work.
  • AICPA Urges IRS to Keep Employees Working
    Jan 30, 2026
    As the 2026 tax season begins, the AICPA is asking the IRS to plan for a possible government shutdown by keeping all employees working. 
  • Taxpayer Advocate Releases Annual Report to Congress
    Jan 29, 2026
    The National Taxpayer Advocate has released their Annual Report to Congress, which delivers a careful forecast for the upcoming filing season. The report outlines that last year’s comparatively smooth performance may not continue in 2026.
  • Lawmakers and Oversight Officials Warn About IRS Readiness
    Jan 28, 2026
    Concerns have been rising about whether the IRS will be prepared for the upcoming tax season. Lawmakers and oversight officials are warning that major cuts to the IRS budget and staff might affect how the agency enforces laws and helps taxpayers, specifically those with lower incomes. 
  • IRS Opens 2026 Filing Season Under New One Big Beautiful Bill Tax Rules
    Jan 27, 2026
    The IRS opened the 2026 filing season on Jan. 26 and began accepting individual federal income tax returns for the 2025 tax year. 

TaxStringer

  • R&D Credits After OBBBA: How CPA Firms Should Handle Prior-Year Filings and Current-Year Claims
    Jan 27, 2026

    With the One Big Beautiful Bill Act (OBBBA) came IRC section 174A, restoring current deductibility for domestic research and experimental (R&E) expenditures for tax years beginning after Dec. 31, 2024. This change reversed the mandatory capitalization and amortization regime that applied to domestic R&E beginning in 2022 under IRC section 174.

  • Business-Held Real Property Drop-and-Swaps and Other 1031 Exchange Matters
    Jan 27, 2026

    Section 1031 of the Internal Revenue Code of 1986 generally provides that no gain or loss is recognized when property held for productive use in trade or business or for investment is exchanged solely for like-kind property to be held for the same purpose. Over the years, litigation has focused on whether a taxpayer held the relinquished property and intended to hold the replacement property for productive use in a trade or business or investment.
  • Navigating State Income Tax Apportionment by Entity Type
    Jan 27, 2026
    State income tax apportionment remains a complex and evolving area, especially as states refine their approaches for various entity types and types of income. This article outlines key principles of income characterization, evolving apportionment and sourcing methods, and highlights both uniform and divergent state approaches in the taxation of different types of entities. 
  • The Psychology of Estate Planning
    Dec 1, 2025

    Estate planning is often viewed through a purely legal or financial lens, but the associated emotional and psychological dimensions are just as critical. Understanding why people avoid planning, and how to guide them through the relational complexities, is critical for professionals in the fields of Trusts, Estates, and Elder Care Planning. This article explores the psychological barriers to estate planning and offers strategies to overcome them.