NFPA 70E, Standard for Electrical Safety in the Workplace, frequently mentions “risk assessment.” But what does this mean, and how do you perform such an assessment? Informative Annex F answers those ...

When you hire an employee to work for your company, he must remain competent. An incompetent employee can slow down the company's overall productivity, as well as lower the morale of the workplace ...

Value assessments in health care tend to focus on pharmaceuticals rather than services and procedures, despite the outsized contribution of services and procedures to health spending. We use the term ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

When drafting Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the AICPA Auditing Standards Board (ASB) ...

I love hyphens. Always have. Always will. If used properly, hyphens make things easier to read. This is because hyphenated words let readers know there’s something still coming in a phrase that’s ...

Collecting an account of practitioners’ lived experiences of on-pitch concussion management in football provides real-world ...

The U.S. Securities and Exchange Commission Division of Examinations has released its 2026 examination priorities. The priorities address ...