• AMERICAN EXPRESS ACQUIRES GOLDSTEIN GOLUB KESSLER
• IT'S TIME TO STUDY THE NEW UAA AND GET INVOLVED
• EPA CHALLENGES PRIVILEGE ISSUE IN ENVIRONMENTAL SELF-AUDITS
• CASH DISTRIBUTIONS REQUIRE CASH CONTRIBUTIONS TO ROLLOVERS
• TAX FOUNDATION REPORTS INCREASE IN TAX COLLECTIONS
• COURT RULES WORK PRODUCT DOCTRINE PROTECTS CPAS' MEMORANDA
• KNOWLEDGE MANAGEMENT CONSULTING GIVES CPAS A COMPETITIVE EDGE
• KPMG WINS AWARD FOR KNOWLEDGE MANAGEMENT PROCESS
• TECHNOLOGY CPA--MAKE IT WORK FOR YOU
• AICPA SCHEDULES UNUSUAL CONFERENCE--AND IN FLORIDA IN AUGUST
• PENSION PLAN STUDY FINDS FUNDING INTEREST RATES UP, SALARY RATES DOWN
• THE IDEA WAS RIGHT, THE YEAR WAS WRONG.
• ETHICS COMMUNICATIONS CAMPAIGN PROPOSED
• SUPREME COURT OVERRULES BEN FRANKLIN: COLLECTION OF FEDERAL TAX LIENS ARE NOT CERTAIN
• THE PAPERLESS OFFICE VS. THE INTERNAL REVENUE CODE
• REVIEW: PERSONAL FINANCE AND INVESTING ALERT

Features

• The New Uniform Accountancy Act
• Audit of the Federal Government's Financial Statements
• Income Reconstruction
• CPAs and the Unauthorized Practice of Law
• Accounting for Joint Activities Under SOP 98-2
• What Form of Ownership Is Best?

Departments

• AUDITING
  • APPLICATION OF SAS NO. 82 TO AUDITS OF SMALL BUSINESSES
• THE CPA IN INDUSTRY
  • MISSION MATTERS
• ESTATES AND TRUSTS
  • THE ALASKA TRUST ACT
• FEDERAL TAXATION
  • MORTGAGE INTEREST DEDUCTIBLE BY BENEFICIAL OWNER OF PROPERTY
• EMPLOYEE BENEFIT PLANS
  • DESIGNING QUALIFIED RETIREMENT PLANS TO MAXIMIZE WEALTH ACCUMULATION
  • PBGC EXTENDS DEADLINES AND RELAXES CERTAIN PENALTIES
• PERSONAL FINANCIAL PLANNING
  • SUPPLEMENTAL NEEDS TRUSTS OFFER PLANNING OPTIONS FOR THE DISABLED
  • USING THE INTERNET TO PROMOTE YOUR PRACTICE
• THE CPA MANAGER
  • IS YOUR CLIENT SERVICE DELIVERY MODEL UP TO DATE?
• IRA PLANNING
  • ROTH CONVERSIONS AFTER 70½: SOME SENIORS FACE OBSTACLES

Letters to the Editor

• DON'T FORGET ELECTRONIC FILING