OCTOBER  Features


The CPA Journal Millennium Series

  Secrets to a Successful On-site Peer Review

  By Raymond M. Nowicki

  Myths about peer review standards abound, but there are secrets to a successful peer review that can keep costs down and assure a clean report. The author reviews the strategies and techniques used by leading firms. (Article)   


  Creditor's Rights: Tax-Qualified Plans and IRAs
  By Mark P. Altieri and Richard A. Naegele  

  ERISA’s antialienation protection provides qualified plans with substantial protection from creditors. Recent developments have given ERISA-like protection to IRA plans, but with qualifications and exceptions that vary from state to state. (Article)      


  A Comfortable Retirement?

  By Leon J. Hochheiser 

  Every CPA practitioner eventually has to ask "How will my firm handle my buyout when I retire?" The recent consolidation of accounting firms has brought the problem of unfunded retirement liabilities into the limelight, but selling out is not the only way to provide for a comfortable retirement. (Article)   


  Institute of Management Accountants: Taking Charge of Its Future
  By Tom Morris

  The Institute of Management Accountants is the world’s largest organization dedicated to advancing management accounting and financial management and the issuer of the CMA and CFM professional designations. The CPA Journal recently spoke with the organization’s new president, Frank Minter, and executive director, David Schweitz, about their roles in the IMA’s future. (Article)       


  Do Consumers Understand What WebTrust Means? 
  By Kris Portz, Joel M. Strong, Bruce Busta, and Ken Schneider

  WebTrust was developed by the AICPA as a tool for e-commerce websites to indicate that a CPA has attested to their business practices. The authors conducted a study examining whether consumers can readily perceive the benefits that the WebTrust seal symbolizes. (Article)     


  OCTOBER Departments

  · The acountant's role in joint venture arrangements (Article)

  · Some current challenges (Article)  

   The CPA and the Computer

  · Defending the security of the accounting system (Article)

  The CPA in Industry 
  · Overtime and the white-collar exemptions (Article)  
   The CPA Manager

  · Ethics in the accounting profession: A study (Article)

   Federal Taxation

  · IRS reduces compliance burden on small businesses (Article)  

   State and Local Taxation
 · New York City tax appeals tribunal update (Article)
   Government Accounting

  · GASB initiatives solicit user participation (Article)

   Estates and Trusts
 · Qualified disclaimers: an effective, overlooked postmortem estate planning tool (Article)

  · The more things change ...  A message from CPA Journal Editor-in-Chief Robert Colson (Article)


OCTOBER News & Views

 · Quality is no secret 
 · Sommer receives AICPA gold medal  
  · Objectivity and independence: a delicate balance
 · Website of the month: CPADirectory.com      
Letters to the Editor:   
 · A stock compensation rhubarb 
 · FASB responds to SFAS 135 measurement and recognition requirement issue 


 Coming SOON

  · XBRL 
  · Auditing E-business

  · WebTrust and SysTrust 

 · Panel on Audit Effectiveness final report 
Federal Taxation 
 · Entity choice comparison 
The CPA and the Computer
 · ASPs 

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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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