| College Tuition and Savings
Programs
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By Sally A. Wahrmann
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Most states have, or are planning
to implement, some form of college savings plan. Some
allow flexibility in where the credits are used, and some
allow flexibility in how the money is invested. New York's college
choice plan is examined in detail. (Article)
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| A New Era for the Local
CPA Firm
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| By Nicholas J. Mastracchio,
Jr.
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The path of the public
accounting profession is undoubtedly changing, even if its
ultimate destination remains uncertain. The threat to small
local firms no longer seems to be the large national firms but
rather a new breed of commercial giants whose sights are set
on the small firms' clients. The local firm must adapt to
this new environment by continuing to focus on the client. (Article)
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| The Accounting
Profession in the 20th Century
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By Wallace E. Olson
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The
second CPA Journal Millennium Series feature takes a
second look at the developments and expansion of the profession
during the last century. Emphasis is placed upon the
pressures created by actual or possible government regulation
and the changes wrought by growth and competition within the
profession. Author Wallace Olson, AICPA president during these
times of change, thinks the profession should take a serious
lookatr where it's heading and remember its public trust. (Article)
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| Accountancy in Poland's Market
Economy
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By Max Gottlieb
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Poland's continuing
transformation from a centrally-planned, communist economy to
a free-market democracy has been a significant achievement.
The country's development of a strong public accounting
profession cannot be overlooked. The author examines the
current status of the Polish public accounting profession. (Article)
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| The National Results of the 1998 Management of
an Accounting Practice Survey
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By Raymond A. Zimmermann, Daniel Flaherty,
and Mary Ann Murray
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This annual survey
examines over 1,500 local and regional firms on
the basis of revenue, size, partner and professional
compensation, location, and areas of practice. Owners can
examine the results to see how they stack up against comparable
firms across the country. (Article)
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| Partnership Liabilities When Converting to a
Limited Liability Company
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By Timothy R. Koski
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There are many advantages
to converting a partnership to a limited liability company.
However, proper planning is still necessary to avoid possible
negative tax consequences when liability among partners shifts
due to the conversion. (Article)
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