Table of Contents

News & Views

• Accounting
  • Who is an employee: some implications of SFAS No. 123
• Auditing
  • Dealing with three different standards on investments
• The CPA in Industry
  • Preparing for same-sex sexual harassment claims
• The CPA in Mediation and Arbitration
  • The role of the CPA in disputes arising from mergers and acquisitions
  • Sound bites and news
• Estates and Trusts
  • An alternative method for allocating the New York State fiduciary adjustment
  • Life insurance: estate taxation
• Federal Taxation
  • When the "good old days" really were the good old days

  Letters to the Editor

  • NONAUDIT SERVICES AND INDEPENDENCE
  • FULL PICTURE NEEDED FOR NY GAS TAX

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  The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

  ©2009 The New York State Society of CPAs. Legal Notices