The podcast is taking a break from full episode posting this week. Listen to previous episodes by visiting the podcast homepage, or find the show on the podcast app of your choice.

Here’s a brief explanation from host Neil Amato about what’s to come on the show later in the summer.

“It feels like we were out at sea. We got washed overboard by a big wave and we’re floating around in life vests, and wave after wave of transformation is washing over us.”

Those were the words of a corporate finance leader a few years back to Tom Hood, CPA/CITP, CGMA, executive vice president–Business Growth & Engagement for the Association of International Certified Professional Accountants.

The feeling of being knocked back by seemingly nonstop changes in the business environment is a common one — so common that it’s a recurring theme for a group of finance leaders Hood formed about five years ago.

In this episode, Hood explains more about the “learn to surf” mantra and the top challenges facing finance leaders today. In a December JofA podcast appearance, he summarized the fourth Future of Finance Summit.

What you’ll learn from this episode:

·         The best way to handle the “intense” waves of transformation.

·         How a philosopher’s words have helped Hood and colleagues work with hundreds of corporate finance teams on transformation.

·         Some of Hood’s favorite summer leisure activities.

·         The top challenges facing finance leaders.

·         His advice for creating more engaging LinkedIn posts.

·         A shout-out to a retiring colleague.

Carey Miller, CPA/CFF, is a co-author of this quarter’s FVS Eye on Fraud report, focused on the role of organizational culture in reducing fraud risk.

Miller, a partner at the firm J.S. Held, joined the Journal of Accountancy podcast to discuss details in the report and share stories from her experience as a forensic accountant.

The discussion delves into particulars of the quarterly report, including how strong culture can serve to minimize fraud risk, why middle managers are important in such culture, and indicators that a company’s culture is more likely to allow fraud.

The first-quarter FVS Eye on Fraud report, focused on financial tracing, was detailed in a March podcast episode.

Resources

• FVS Section home page
• CFF credential information page
• Eye on Fraud report for the second quarter of 2025

What you’ll learn from this episode:

·         The multiple business aspects affected by a company’s culture.

·         Why a weak or unethical corporate culture might permit employees to commit fraud.

·         Five drivers of high-performance culture.

·         The important role of middle managers in building or affirming organizational culture.

·         Three points of the fraud triangle.

·         How leaders can balance employee autonomy with a system of checks and balances that mitigates fraud risk.

·         Indicators of a fraud-prone culture.

Growing up, Durran Dunn, CPA, had drive and discipline, but he didn’t have any aspiration of using those qualities to become a CPA. He didn’t even know what a CPA was.

Dunn, now a partner in Bennett Thrasher's Risk Advisory Services practice, based in greater Atlanta, overcame “whiplash” in the form of two moves – from Jamaica to New York, from New York to Mississippi – and now mentors students on the merits of the profession.

In addition to sharing strategies for success, Dunn spoke about the high-profile-yet-anonymous role he had at a Major League Baseball stadium. He was a social media and YouTube sensation, even though his identity was hidden by a full bodysuit.

What you’ll learn from this episode:

• Dunn’s introduction to the accounting profession.
• The cultural whiplash he experienced, twice, upon leaving his native Jamaica.
• The running role Dunn performed for about seven years at a Major League Baseball stadium.
• Dunn’s path from not knowing what a CPA was to becoming a firm partner.
• Details of Dunn’s service on the AICPA’s Board of Examiners.
• Why he is passionate about volunteering and mentoring young accounting candidates.
• His emphasis on discipline – a message he shares with student groups. 

Melanie Lauridsen, the AICPA’s vice president–Tax Policy & Advocacy, joined the JofA podcast early Wednesday to provide context on the fast-moving budget bill that was approved by the Senate on Tuesday and is being discussed in the House today.

Lauridsen detailed some tax-related priorities of the AICPA and state societies. She also explained the aspects of the Senate bill that are most likely to face opposition in the House.

On a topic separate from the budget bill, Lauridsen summarized the key points of the national taxpayer advocate’s midyear report to Congress.

In a May JofA episode, Lauridsen explained why certain provisions were being prioritized by the AICPA.

What you’ll learn from this episode:

·         The latest on the Senate version of the massive budget bill, H.R. 1, the One Big Beautiful Bill Act.

·         Lauridsen’s thoughts on the bill being approved by the House for the president’s signature by the July 4th holiday.

·         What tax-specific provisions from the Senate-approved version of the bill are most likely to be examined by the House.

·         Highlights of the national taxpayer advocate’s midyear report to Congress.

Instead of worrying about failure when undergoing a change initiative, why not ask, “What happens if we succeed?” That is summarized sentiment from a discussion with Al Dea, admittedly a glass-half-full guy, on the Journal of Accountancy podcast.

Dea, a leadership development consultant and founder of the organization The Edge of Work, is the keynote speaker at the Aug. 12–14 Governmental Accounting and Auditing Update Conference. In this episode, Dea explores pain points for dealing with almost constant change, how the last five years have affected our ability to manage change, and more.

The virtual conference has an early-bird discount of $150 for attendees who register by Saturday.

What you’ll learn from this episode:

·         Why humans tend to seek a “steady state.”

·         One exercise Dea recommends for professionals worried about what change might bring.

·         Why it sometimes may be impossible to have a playbook or manual for a change initiative.

·         The concept of being “sturdy” for others and how it can make a difference amid volatility.

·         Why it’s OK to not have all the answers for how to navigate change.

In this Journal of Accountancy branded podcast, hosted by Clint Costa, CPA, J.D., LL.M., a senior wealth strategist at Choreo, experts discuss how to help clients, especially high-net-worth ones, navigate growing and changing challenges in seeking proper insurance coverage.

Jody Grunden, CPA, stands out for more than his brightly colored Hawaiian shirts at accounting conferences and events. Grunden was one of the first firm leaders to embrace remote work, and he remains a proponent of it. His firm also was one of the first to offer outsourced CFO services.

In this JofA podcast episode, Grunden reflects on his firm’s growth, explains how cultures can mesh during a merger, and predicts where the future lies for CPAs. Hint: It’s not in delivering financial statements to clients.

In an earlier JofA interview, Grunden discussed not feeling fear when trying something new and explained why Monday is his favorite day of the week.

What you’ll learn from this episode:

·         The evolution of outsourced CFO service offerings.

·         Why Grunden says remote work “is the way to go.”

·         How off-site retreats helped grow postmerger culture.

·         What “remaining independent” means to Grunden.

·         The future of client advisory services.

·         Why a client’s “graduation” should be celebrated.

One popular discussion topic at AICPA & CIMA ENGAGE 25 is the accounting talent pipeline.

Liz Burkhalter, the AICPA’s director—CPA Pipeline, is taking part in those conversations. On this episode of the JofA podcast, Burkhalter shared encouraging news related to the pipeline and reminded CPAs of how using their “circle of influence” can help to grow the profession.

Related resources:

n  National Pipeline Advisory Group (NPAG) report with recommendations

n  JofA article on announcement of the Pipeline Pledge

n  NPAG Pipeline Pledge landing page

n  This Way to CPA landing page

n  Next Stop: CPA podcast home page

n  AICPA Student YouTube channel

What you’ll learn from this episode:

·         Two hot topics at ENGAGE related to accounting talent, according to Burkhalter.

·         The link between artificial intelligence and more attractive accounting opportunities

·         “Exciting” news related to student enrollment in accounting.

·         The reminder that established accountants can play a key role in helping address talent issues.

·         A summary of resources to assist members who want to get involved.

Sentiment about the U.S. economy and CPA decision-makers’ organizations continues to decline in 2025. Second-quarter results released Thursday by the AICPA and CIMA show a rising percentage of pessimists and more concern about the affects of tariffs. To analyze the results further, the JofA podcast welcomed back Ken Witt, CPA, CGMA, associate director–Management Accounting Research & Development.

In last quarter’s Economic Outlook Survey, half of respondents were optimistic about their company’s outlook for the next year. This quarter, that percentage dropped to 37% — and it’s not the only area in which there is a decline.

Related resources:

n  JofA article on how finance leaders are countering tariff volatility.

n  The AICPA and CIMA’s tariff resource center.

n  The previous quarter’s podcast discussion with Witt.

What you’ll learn from this episode:

·         The declines in domestic economic sentiment and own-company optimism.

·         Where optimism about the global economy stands.

·         Changes in the list of top challenges facing CPA decision-makers.

·         The “big topic” in this quarter’s survey.

·         An assessment of the impact of tariffs on respondents’ business planning.

·         A summary of respondents’ 12-month projections for revenue, profits, and spending.