FEBRUARY Features  

 

  The CPA Journal Millennium Series

  Trends in Taxation

  By James A. Woehlke

  It is inevitable to some that the United States will adopt a new, fairer, Federal tax system. And it won't necessarily be a flat tax on income or a national sales tax. Here's a look at what it might be.(Article)

 

   Getting Started with CPA ElderCare Services
  By George A. Lewis

  ElderCare Services position the CPA practitioner at the hub of a variety of services that cater to the financial, medical, and legal needs of members of the growing U.S. elderly population. Making the leap to ElderCare Services requires commitment and investment but can be lucrative.(Article)

 

  Benefits and Rewards of the 'New' Home Office Deduction
  By Alan R. Sumutka and James Volpi

  Changes enacted by the Taxpayer Relief Act of 1997 mean that qualifying for the home office deduction is easier than ever--but the gray areas of how and when to claim it have only gotten murkier. The advantages, however, are substantial and worth the effort of planning.(Article)

 

   Twenty Questions on Protecting Business and Family Assets

  By Peter A. Karl, III

  As the U.S. population ages and more and more taxpayers retire, issues of estate planning and wealth preservation take on an increased importance. If used early and prudently, wills trusts, and other estate planning instruments can protect business and family assets in old age and after death.(Article)

 

  Ethics Releases Address Independence
  By Laura Ellis

  The trend of large financial services companies acquiring CPA firms continues, creating ethical problems that require new guidance. Practitioners should be aware of the recent AICPA releases and interpretations and their possible implications.(Article)

 

  Accountants and Financial Planning: Structuring for Success
  By Thomas R. Manisero and Fred N. Knopf

  The profession has been eyeing the prospect of commission-driven financial planning practices; the barriers are coming down. The thoughtful CPA will proceed with caution and put the interests of the client first and foremost.(Article)

 


  FEBRUARY Departments  
  The CPA Manager
   What small and medium-size firms think about advertising(Article)
  Estates and Trusts

   The dilemma of the nonoperative child(Article)
   Limited partnerships: Another TAM regarding present interests(Article)

  Auditing

   When are two auditors better than one? Group decision making in auditing(Article)

  The CPA in Industry
   Outsourcing the internal audit function(Article)
   Personal Financial Planning

  Using a client's 1040 to begin the financial planning process(Article)

   Federal Taxation

  Recent decisions allow for faster depreciation(Article)

   Employee Benefit Plans

   PPOs help employees return to work under ADA (Article)
  The right time for a defined benefit plan(Article)

   State and Local Taxation

  Challenges of dealing with the S corporation and QSSS in New York(Article)

FEBRUARY  News & Views

   Another millennium of taxes
   Personal touch is 'missing link' in online recruiting
   AICPA committee issues important exposure drafts
   SEC issues SABs on restructuring and impairment charges, revenue recognition
   Mediation in New York vs. mediation in New Jersey 
   How to get the most out of voice mail
   Tax Court denies annual exclusion for reciprocal gifts
   IFAC 2000 conference to focus on needs of capital markets
   Book Review: Montgomery's Auditing, 12th ed., continuing profession education version 
   Arthur Andersen launches new web-based training program
   Restructuring charges losing their bite? 


  Coming SOON  

   G4+1: A new face on the international scene
   Proposed changes to the AICPA exam and licensing requirements

   HUD mark-to-market restructuring

Auditing
   Auditing in an electronic environment
The CPA in Mediation and Arbitration
   The CPA as divorce mediator
The CPA in Industry
   A framework of internal control

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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. 


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