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OCTOBER Features
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The CPA Journal Millennium Series
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| Secrets to a Successful On-site Peer Review
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By Raymond M. Nowicki
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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)
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| Creditor's Rights: Tax-Qualified
Plans
and IRAs
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By Mark
P. Altieri and Richard A. Naegele
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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)
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A Comfortable
Retirement?
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By Leon J. Hochheiser
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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)
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| Institute of Management Accountants: Taking Charge
of Its Future
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| By Tom Morris
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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)
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| Do Consumers
Understand
What WebTrust Means?
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By Kris Portz, Joel M. Strong, Bruce
Busta, and Ken Schneider
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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)
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