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Evolving Regulations and Oversight in the Public Interest

SEC Chairman William H. Donaldson announced the appointment of Donald T. Nicolaisen, CPA, as the commission’s chief accountant in August 2003. Nicolaisen oversees the SEC’s accounting policy initiatives and leads its efforts with national and international standards setters on critical accounting and auditing issues. He also works closely with the Public Company Accounting Oversight Board (PCAOB) to ensure that auditors adhere to the highest business and ethical standards. Full Story

April 2004 Issue

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Table of Contents

Cover
Evolving Regulations and Oversight in the Public Interest

Perspectives
Is Auditor Independence Really the Solution?

Essentials
Using Disclaimers in Audit Reports

Essentials

Publisher's Column

Technology

Responsible Person Penalty: A Look at the Elements

Over the past decade, substantial conflict has arisen between taxpayers and the IRS over the application of IRC section 6672(a), sometimes called the “100% penalty”. Full Story

Checks and Balances in Governmental Accounting

Since Enron erupted onto the front pages, the focus has been on regulating and enforcing financial reporting and governance standards for public companies. Full Story

Protecting Domain Name Assets

Traditional “brick and mortar” businesses continue to adopt e-commerce features, and both business and governmental organizations are moving general information, catalogs, inquiries, orders, transaction processing, and payments online. Full Story

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.