Journal of Accountancy Podcast

Retaliation — actual or perceived — can make fraud investigations more complex and less effective.
 
In this episode of the Journal of Accountancy podcast, Fred Kohm, CPA/CFF, a partner at Grant Thornton, summarizes insights from the latest FVS Eye on Fraud report and explains how nuanced workplace dynamics can affect whistleblower cases. Kohm shares examples of subtle retaliation and explains how forensic accountants, auditors, and other professionals can recognize retaliation risks and strengthen investigative practices. 
"Whether you are a forensic accountant, an auditor, or perhaps a CPA in another role …, be aware that retaliation is real," Kohm said.
Editor's note: The spring 2026 FVS Eye on Fraud report is available for download at the link above. It becomes exclusive to FVS Section members after July 10.
What you'll learn from this episode:
Defining "retaliation" in the context of a whistleblower complaint and investigation.
Why fear of retaliation can limit the information whistleblowers share.
How retaliation can show up in subtle ways, from exclusion to heightened scrutiny.
What makes retaliation a complex challenge for forensic accountants gathering evidence.
The strategies that Kohm recommends to help organizations reduce retaliation risk.
Why awareness and objectivity are critical when evaluating fraud allegations.

Recorded at ENGAGE in Las Vegas, this episode of the JofA podcast features Carl Mayes, CPA, the AICPA's vice president–Ethics & Firm Quality, discussing the Profession Ready Initiative and the evolving skills employers expect from current and aspiring CPAs. 
Mayes shares insights from discussions with more than 1,000 members, including concerns about foundational accounting skills, communication abilities, and maintaining professional skepticism in an AI-driven environment. 
Mayes, who was also on the podcast in February, reflects in this episode on the profession's responsibility to prepare the next generation of CPAs and the energizing role events such as ENGAGE play in shaping new ideas across the profession.
One other resource related to the conversation: the monthly A&A Focus series.
What you'll learn from this episode:
An early-career lesson for Mayes that underscored CPAs serving as "gatekeepers for the capital markets."
What early stages of the Profession Ready Initiative have unearthed after conversations with more than 1,000 accounting professionals.
Why communication skills, critical thinking, and skepticism are becoming more important in the age of AI.
Why Mayes said, "Active listeners make better leaders."
How employers and educators are working to close competency gaps for CPAs.
What ENGAGE means to accounting professionals looking for new ideas, stronger connections, and practical innovation.

Lisa Simpson, CPA, CGMA, vice president–Firm Services at the AICPA, discusses the evolution of AICPA Town Hall, key takeaways from Town Hall's six years of programming, and how practitioners can navigate rapid change driven by AI.
She shares insights on managing "a sense of overwhelm" related to AI and highlights resources that can help firms adapt, including the AICPA and CIMA AI resource hub.
 The episode also includes a segment on the latest Economic Outlook Survey results and what they signal about business sentiment, inflation, and hiring.
Other resources related to the topics:
The CPA.com AI resource page, which includes a vendor evaluation framework.
The Town Hall landing page, which includes a registration button.
The full Economic Outlook Survey results for the second quarter.
What you'll learn from this episode:
Lisa Simpson's recap of topics at the recent PCPS Executive Committee meeting.
How AICPA Town Hall has evolved to deliver news, analysis, and practice management insights.
The common comment that Simpson jokingly says she gets about Town Hall.
Why many CPAs feel a sense of overwhelm about AI and how to begin addressing it.
Resources, including the AICPA AI hub and CPA.com tools, that can support firm decision-making.
What recent Economic Outlook Survey results reveal about inflation concerns and hiring plans.

In this episode, Erik Asgeirsson of CPA.com looks back and looks ahead — to the next weeks and months and also to the future of AI in the accounting profession.
Asgeirsson explains how AI's acceleration in tax, audit, and client advisory services builds on lessons learned during the cloud computing transformation. He outlines where firms are seeing the biggest opportunities, why tax is emerging as a key area for innovation, and how new AI capabilities are reshaping workflows and insights. 
The conversation also covers practical steps for firms to get started with AI, along with the risks to manage and the long-term shift toward higher-value advisory services.
Asgeirsson was one of the creators of AICPA Town Hall back in spring of 2020. He talked about Town Hall's guiding principles, which have shaped the show and resonate with its thousands of viewers today.
Resources mentioned in the episode:
CPA.com's AI resource page.
AICPA ENGAGE agenda.
Digital CPA Conference in December.
What you'll learn from this episode:
How lessons from the rise of cloud computing and client advisory services can guide firms' AI strategies.
Why tax is emerging as a leading area for AI-driven transformation, from research to new preparation tools.
What recent advances in AI models mean for CPAs, including stronger data analysis, automation, and integration into everyday tools.
How small and midsize firms can get started with AI.
Why embracing AI can lead to expansion for firms into higher-value advisory work, even as they manage risks such as data security and governance.
Asgeirsson's reflection on the growth of AICPA Town Hall from a pandemic-era resource to a high-production platform shaping firm strategy and responding directly to member questions.
One JofA-related highlight that Asgeirsson is looking forward to at ENGAGE.

In this episode, Erik Asgeirsson of CPA.com looks back and looks ahead — to the next weeks and months and also to the future of AI in the accounting profession.
Asgeirsson explains how AI's acceleration in tax, audit, and client advisory services builds on lessons learned during the cloud computing transformation. He outlines where firms are seeing the biggest opportunities, why tax is emerging as a key area for innovation, and how new AI capabilities are reshaping workflows and insights. 
The conversation also covers practical steps for firms to get started with AI, along with the risks to manage and the long-term shift toward higher-value advisory services.
Asgeirsson was one of the creators of AICPA Town Hall back in spring of 2020. He talked about Town Hall's guiding principles, which have shaped the show and resonate with its thousands of viewers today.
Resources mentioned in the episode:
CPA.com's AI resource page.
AICPA ENGAGE agenda.
Digital CPA Conference in December.
What you'll learn from this episode:
How lessons from the rise of cloud computing and client advisory services can guide firms' AI strategies.
Why tax is emerging as a leading area for AI-driven transformation, from research to new preparation tools.
What recent advances in AI models mean for CPAs, including stronger data analysis, automation, and integration into everyday tools.
How small and midsize firms can get started with AI.
Why embracing AI can lead to expansion for firms into higher-value advisory work, even as they manage risks such as data security and governance.
Asgeirsson's reflection on the growth of AICPA Town Hall from a pandemic-era resource to a high-production platform shaping firm strategy and responding directly to member questions.
One JofA-related highlight that Asgeirsson is looking forward to at ENGAGE.