The ACFE Occupational Fraud 2024: A Report to the Nations document contains valuable insight into the types of fraud schemes that are occurring, red flags to watch out for and the value of implementing strong internal controls at organizations.

Ten years after New York City introduced the business corporation tax, it is finally preparing complementary regulations. New York State adopted regulations in December 2023 to implement its 2015 corporate tax reform legislation. When comparing New York City’s regime to New York State and New Jersey, there are some notable differences.