Disclosures
The official membership publication of the VSCPA
Released quarterly in an easy-to-navigate digital format, Disclosures is the hallmark publication of the VSCPA, reaching thousands of CPAs and other accounting professionals working in accounting firms, private businesses, government, corporate finance, education and more.
Fall 2025

Read the full digital issue here.
Inside:
Latest Articles
Recent Issues
A New Era of CPA Licenses: Alternative Pathway and CPA Evolution
November 01, 2025
This article outlines the structure of the alternative pathway and discusses its advantages and challenges, drawing insights from industry professionals and academic experts. It also provides an overview of ongoing alternative pathway adoption efforts across the United States. Finally, it examines the impact of CPA Evolution on CPA Exam pass rates over the past year.
Advising Through Uncertainty
November 01, 2025
Divorce creates a web of financial and legal challenges that demand careful coordination between CPAs, financial planners and attorneys. The following sections bring together tax planning issues with valuation and forensic considerations to provide a cohesive view for practitioners.
See below for links to the most recent Disclosures issues. To access older issues, visit the archives.