HTML Sitemap

• The CPA Journal Archive
  • The CPA Journal Resource Guide
  • The CPA Journal Archive
  • The CPA Journal Archive
  • The CPA Journal Archive
  • The CPA Journal Archive
    • Individual Income Tax Planning
      • Individual Income Tax Planning
      • OK
      • OK
      • OK
      • OK
      • OK
  • The CPA Journal Archive
    • Meeting the Challenges of Age Diversity in the Workplace
      • OK
      • Meeting the Challenges of Age Diversity in the Workplace
      • OK
    • Online Identity Theft and Business
      • Online Identity Theft and Business
      • OK
      • OK
      • OK
      • OK
    • Valuing Companies That Have Experienced Large Holding Gains
      • Valuing Companies That Have Experienced Large Holding Gains
    • Appraising Employee Performance Evaluation Systems
      • Appraising Employee Performance Evaluation Systems
      • OK
      • OK
      • OK
  • The CPA Journal Archive
    • Charities and Terrorist Financing
      • Charities and Terrorist Financing
      • OK
    • Valuation of Lottery Prize Payments for Estate Tax Purposes: An Analysis
      • Valuation of Lottery Prize Payments for Estate Tax Purposes: An Analysis
      • OK
    • Understanding the Pitfalls of Beneficiary Designation Forms
      • Understanding the Pitfalls of Beneficiary Designation Forms
      • OK
      • OK
      • OK
    • Limited Liability Companies and Estate Planning
      • Limited Liability Companies and Estate Planning
  • The CPA Journal Archive
    • Protecting Domain Name Assets
      • Protecting Domain Name Assets
      • OK
    • Website of the Month: American Institute of Professional Bookkeepers
      • Website of the Month: American Institute of Professional Bookkeepers
  • test
  • The CPA Journal Contact Information
  • The CPA Journal Media Kit
  • The CPA Journal Archive
  • The CPA Journal Archive
  • The CPA Journal Archive
    • The Duty to Correct: The Second Circuit Speaks
      • The Duty to Correct: The Second Circuit Speaks
    • The Sarbanes-Oxley Act and Undergraduate Courses
      • The Sarbanes-Oxley Act and Undergraduate Courses
      • OK
      • OK
    • Financial Debacles and State Regulation
      • Financial Debacles and State Regulation
      • OK
      • OK
  • The CPA Journal Subscibe
  • The CPA Journal Archive
  • The CPA Journal Reprints
  • The CPA Journal Advertisers
  • The CPA Journal Archive
  • The CPA Journal Advertisers
  • The CPA Journal Archive
    • Using The Roth IRA for Current-Year Tax Relief
      • Using The Roth IRA for Current-Year Tax Relief?
      • OK
      • OK
      • OK
    • New Schedule M-3 Expands Reporting for Large Corporations
      • New Schedule M-3 Expands Reporting for Large Corporations
      • OK
      • OK
      • OK
    • Valuing Employee Stock Options: A Binomial Approach Using Microsoft Excel
      • OK
      • Valuing Employee Stock Options: A Binomial Approach Using Microsoft Excel
      • OK
    • Monetary-Unit Sampling Using Microsoft Excel
      • Monetary-Unit Sampling Using Microsoft Excel
      • OK
      • OK
    • Detecting Occupational Fraud: Billing Schemes
      • Detecting Occupational Fraud: Billing Schemes
      • OK
      • OK
      • OK
      • OK
      • OK
      • OK
    • The CPA Journal
      • The CPA Journal: About
    • Testing Hedge Effectiveness Under SFAS 133
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • Download AuditAid
      • The CPA Journal--Staff
    • Download Bond Amorization Spreadsheet
      • Subscription Information
      • The CPA Journal: Guidelines for Authors
      • The June 1998 Technology CPA Supplement
      • The CPA Journal Topics Sought
    • References for New Competent Authority Procedures
    • OK
    • Pronouncements Having Current and Future Effective Dates
  • The CPA Journal Archive
    • A review of the GAO's progress report on initiatives to improve audit quality. (General Accounting Office) (Auditing)
    • A telecommunication primer.
    • Accountants' services on prospective financial information.
    • Accounting down under. (Australia) (Accounting for International Operations)
    • Accounting for common interest realty associations.
    • Accounting treatment of initial direct costs in direct financing leases.
    • Advantages and pitfalls of electing S corporation status for personal service corporations.
    • Alternative minimum tax and foreign corporations. (International Taxation)
    • Advisory comments: a remedy for boilerplate.
    • Amendments to Temp. Regs - allocation of state income taxes against foreign source income. (Temporary Regulations) (International Taxation)
    • An insider's view of the Internal Revenue Service. (News & Views)
    • Are tax consequences similar for debt-financed portfolio stock and debt-financed tax-exempt bonds?
    • Auditing: a comparison of various materiality rules of thumb.
    • Avoiding income on bad-debt write-off of subsidiary's loan.
    • Bankruptcy Court's power to designate tax payments.
    • Branch level tax regulations.
    • CPA firm personnel policies and procedures: ramifications of wrongful discharge litigation.
    • CPA's liability exposure in feasibility studies.
    • CPAs' responsibilities in tax practice.
    • College accounting - what a mess! (Accounting)
    • Compilations and reviews - gaining acceptance.
    • Compliance auditing: the changing state of the art.
    • Computer software: the revenue recognition issues. (Accounting)
    • Computer viruses: the risks posed to CPAs and how to deal with them. (certified public accountants)
    • Continuing unitary tax dilemma. (state and local taxation) (column)
    • Corporate tax microcomputer software: concepts, features, and products. (The Practitioner & the Computer) (evaluation)
    • Cooperative housing corporations - current tax issues.
    • Creating and changing a firm's culture.
    • Criteria for selecting tax return preparation software. (The Practitioner & the Computer)
    • Current cases - NY State change of domicile.
    • Deductibility of takeover expenses ironed out? (The National Starch Decision) (Federal Taxation)
    • Defense lawyers and accountants: a winning team. (reprinted from Case & Comment, Sept.-Oct. 1988)
    • Developing an academic accreditation process relevant to the accounting profession.
    • Documenting compliance with SAS 59. (Statement of Auditing Standards)
    • Does recklessness satisfy the scienter requirement? (criminal intent requirement) (Accountants' Liability)
    • Don't spit in the wind: nonpension retirement benefits.
    • Effective information networks combine flexibility with security.
    • Electronic filing of tax returns. (The Practitioner & the Computer)
    • Employee benefit provisions of the technical corrections and Miscellaneous Revenue Act of 1988. (extracted with permission from Actuarial, Benefits & Compensation Information Release, Nov 1988 Coopers & Lybrand)
    • Employee stock ownership plans - a primer.
    • Expert systems in accounting. (adapted from the Florida Institute of CPA's, Feb 1989)
    • Final and proposed 401(k) regulations.
    • Financial management in church operations.
    • Financial planning for divorce and separation: a woman's perspective. (Personal Financial Planning)
    • Financial reporting implications of troubled debt.
    • Foreign holding company income changes. (International Taxation)
    • Foreign investment involving U.S. real property.
    • From tax return to financial planning engagement. (Personal Financial Planning)
    • Futureworld tax: fearful issues and novel answers. (Wide World of Accountancy)
    • Government employers' pension accounting.
    • Governmental accounting: who's in charge?
    • How a bankruptcy model could be incorporated as an analytical procedure.
    • How to improve client's access control over programs and files.
    • How to reach personal financial planning clients through advertising. (Personal Financial Planning)
    • IRS challenges the authority of state courts to determine reasonableness of administrative fees.
    • Improving firm profitability. (accounting firms) (adapted from The Practice Development Institute Report, Oct. 1988)
    • Implementing SAS 58: reports on audited financial statements. (statement of auditing standards)
    • Income difference caused by interest capitalization. (Accounting)
    • Independent contractor of employee?
    • Independence and non-audit services.
    • Installment sales of real estate by nondealers.
    • Interim financial reporting under SAS 96. (statement of accounting standards)
    • Is now the time to revisit accounting for business combinations?
    • Joint tenancy ownership - advantages and pitfalls.
    • Keep-well letters: the elusive contingency. (keep-well agreements)
    • Legislating accountant's third-party liability.
    • Local area networks - enhancing microcomputer productivity.
    • Management of an accounting practice. (management letters)
    • Marital deduction for a non-U.S. citizen surviving spouse. (Estate Planning)
    • Mergers and acquisitions: new considerations.
    • New Jersey: sales tax on leases. (State & Local Taxation)
    • New York City: recent tax legislation (State & Local Taxation)
    • Nontraditional scheduling: a vehicle for attracting and retaining "the Brightest and the Best". (Management of an Accounting Practice)
    • Now or never - an accountant's alert.
    • Oversight of the financial reporting process - Part II.
    • Oversight of the financial reporting process - part 1. (directions for establishing the financial reporting process) (part one of two)
    • Overview of the alimony payment rules.
    • Payments in cancellation of stock options.
    • Performance evaluation of government agencies.
    • Personal financial planning using electronic spreadsheets. (Personal Financial Planning)
    • Personnel interviewing in a CPA firm. (certified public accountants)
    • Perspectives on U.S. - Soviet joint ventures. (includes related article)
    • Planning during the process of divorce. (Federal Taxation)
    • Practical ideas for practical education.
    • Practical means of promoting common international standards. (includes a related article on current efforts to promote international accounting and auditing standards by the International Organization of Securities Commissions)
    • Preserving tax losses of failed start-up ventures.
    • Private placements for small business. (small securities offerings)
    • Promoting women CPAs (certified public accountants) (an analysis of the report of the Upward Mobility of Women Special Committee)
    • Property tax valuation services.
    • Proposed AICPA statement of position creates GAAP in income for health care facilities. (American Institute of Certified Public Accountants) (generally accepted accounting practice) (Accounting)
    • Quality control reviews. (Management of an Accounting Practice)
    • Questionnaire used as part of long-range planning study may be helpful. (Management of an Accounting Practice)
    • Real estate limited partnerships after TRA 86. (Tax Reform Act) (Personal Financial Planning)
    • Real tax reform - needed now.
    • Regulatory accounting and GAAP: the move towards reconciliation. (generally accepted accounting principles) (Accounting)
    • Reporting client-auditor disagreements.
    • Review of One-Write Plus Version 2.0: accounting system for the small, unsophisticated client. (Software Review) (evaluation)
    • Revisiting 'plain paper' financial statements.
    • Rollover contributions. (Employee Benefit Plans)
    • SASs 60 and 61: bridging the communication gap.
    • SEC interprets management's discussion and analysis. (Securities and Exchange Commission) (SEC Practice)
    • SFAS 87: an improvement in pensions reporting?
    • SFAS 94 amends consolidation principles to reduce off balance sheet financing. (Accounting)
    • Section 89 qualification and nondiscrimination rules.
    • SFAS 94: the prodigal son becomes part of the family picture.
    • Software tools for audit planning and supervision. (Software Review) (evaluation)
    • Standardizing spreadsheet designs. (The Practitioner and the Computer)
    • Special reports: conforming changes and new engagements. (Statement of Auditing Standards)
    • Status of government standards (Yellow Book): impact on those conducting government financial audits. (analysis of the 1988 revision of the Government Auditing Standards)
    • Strategies for litigation risk control.
    • Student views toward the on-campus recruiting process. (Management of an Accounting Practice)
    • Subjective acceleration and demand clauses in loan agreements. (column)
    • Subsidiary distributions prior to sale - dividends or sales proceeds? (Federal Taxation)
    • System controls for electronic data interchange. (The Practitioner & the Computer)
    • Successful selling skills: seven keys to selling your professional services. (Management of an Accounting Practice)
    • TAMRA - major provisions for individual taxpayers. (Technical and Miscellaneous Revenue Act of 1988)
    • Tailored audit programs: the link between audit planning and execution. (Auditing)
    • Tax basis financial statements - potential for savings.
    • Tax status resulting from separation from service. (Employee Benefit Plans)
    • Tax-planning strategies for SFAS 96. (Statement of Financial Accounting Standard)
    • Taxation of resident aliens in the U.S.
    • The CPA's role in turnarounds. (certified public accountant)
    • The GASB - A report on the status of its major agenda items. (Governmental Accounting Standards Board)
    • The Medicare Catastrophic Coverage Act of 1988.
    • The S&L crisis - putting things in perspective.
    • The calculation and presentation of the minimum pension liability.
    • The earned income exclusion for foreign residence.
    • The effect of new SASs on audits of small- and medium-sized businesses. (statement of auditing standards) (Auditing)
    • The final year of an estate-special rules. (estate planning) (column)
    • The impact of pension plan distributions. (Extracted from Pension Plan Distributions-Their Impact on You, Goldstein Golub Kessler & Company, P.C.)
    • The mine field of cheap stock. (includes related article on cheap stock)
    • The role of buy/sell agreements in personal planning - part II. (part two of two)
    • The next generation of decision support. (decision support computer systems)
    • The role of buy/sell agreements in personal planning. (part one of two) (Personal Financial Planning)
    • The state trap for S corporations.
    • The trend in retailing: spend less, serve more.
    • Transition rules for the translation of earnings and profits and calculation of foreign tax credits. (International Taxation)
    • U.S. risks insured or reinsured by foreign insurers - U.S. excise tax. (International Taxation)
    • UNIX as an alternative to networking.
    • Using pre-approved plans to lessen the user fees - master, prototype and volume submitter plans. (Employee Benefit Plans)
    • Using wills in financial planning.
    • What you should know before accepting commissions for investment and insurance sales.
    • What's new in prospective financial information. (Auditing)
    • Wills: importance of tax apportionment clause. (estate planning) (column)
    • Withholding implications of "substitute payments" made to foreign investors.
  • The CPA Journal Archive
    • 14 ways to build an international CPA firm through public relations and advertising.
    • A case study of employee frauds.
    • A microcomputer accounting system for your client.
    • Accountant's Trial Balance (Version 2.1).
    • Accounting automation training in the 1990s.
    • Accounting education at the crossroads. (News & Views) (column)
    • An integrated accounting system for the Macintosh. (Check Mark Software Inc.'s MultiLedger) (Software Review) (evaluation)
    • Accounting firms have to assess rapid growth of employee leasing.
    • An inventory of materiality guidelines in accounting literature.
    • Appraising and amortizing noncompete covenants.
    • Applications of control charts. (charts used for analyzing repetitive processes)
    • Atari portfolio palmtop computer. (Hardware Review) (evaluation)
    • Auditing nonprofit entities under Circular A-133. (includes related article)
    • Auditor association with summary annual reports. (Auditing)
    • Buying and selling real estate: advising clients.
    • COLA, quarterly payments and form 5500 filing. (cost-of-living adjustments) (IRS rules and regulations)
    • CPA marketing: getting new clients to find you. (certified public accountant) (Management of an Accounting Practice)
    • California: bank and financial corporation v. general corporation taxation.
    • Changing standards for commissions and contingent fees. (includes related articles on exclusions in a mutual malpractice policy and the Internal Revenue Service's view of contingent fee selection)
    • Casualty loss rules revisited.
    • Children as tax shelters.
    • Compact disks - a new technology for finding answers to client's questions. (The Practitioner and the Computer)
    • Considering the work of an internal auditor.
    • Constructive dividends in inter-corporate transactions.
    • Cross-selling in management letters. (includes related article providing an example of a management letter cross-selling comment) (Management Advisory Services)
    • Desktop publishing: bringing the CPA into the '90s. (Software Review) (evaluation)
    • Development stage enterprises: audit and accounting issues. (includes related article about financial statement and disclosure requirements)
    • Disclosure requirements for treaty-based return positions.
    • Do college law curriculums meet the needs of accounting majors?
    • Documentation and training as a systems development tool.
    • Documentation suggestions for the small practitioner. (documentation practices)
    • Does a professional corporation limit an accountant's liability? (part one of two)
    • ESOP accounting: past, present and future. (employee stock ownership plans)
    • Educational expense deductions: the maze of tests.
    • Employee benefits - the next generation. (News & Views) (column)
    • Employee wellness is good business.
    • Estate planning using life insurance in the qualified and non-qualified plan.
    • Ethics and professionalism: the CPA in industry.
    • Evaluation of hospitals as entities able to continue as going concerns.
    • Exercising stock options without cash: a survey of what's available.
    • Exporting opportunities for small and mid-sized companies. (Accounting for International Operations)
    • FASB standard on accounting for other postretirement benefits takes shape. (Financial Accounting Standards Board) (Accounting) (column)
    • Financing alternatives for acquiring an automobile. (The Practitioner & the Computer)
    • Foreign currency hedging transactions under Section 988 temporary regulations.
    • GASB and FASB views of pensions: the two contrasted. (Governmental Accounting Standards Board, Financial Accounting Standards Board)
    • GASB financial reporting entity project. (Governmental Accounting Standards Board)
    • Harmony software: a review. (The Practitioner & the Computer.) (evaluation)
    • How corporations can reduce their foreign tax burden - impact of IRS PLR 8929059. (private letter ruling)
    • IRS penalty reform under the 1989 Act. (The Revenue Reconciliation Act of 1989)
    • Implementing SFAS 95, Statement of Cash Flows. (Statement of Financial Accounting Standard) (Accounting)
    • Improving your practice - graphically! (accountants' use of graphs)
    • Innocent spouse considerations for parties contemplating a joint return.
    • Insurance - a comparison to IRA accounts. (Individual Retirement Accounts) (Personal Financial Planning)
    • Interest and long-term bonds in the cash flow statement under SFAS 95. (Statement of Financial Accounting Standard) (Accounting)
    • Is there a future for auditing? (Guest Editorial)
    • Investment versus trading - a misnomer. (classifying debt securities)
    • Issues confronting a taxpayer in the S termination year. (S corporation) (Federal Taxation)
    • Learning from peer review comments. (American Institute of Certified Public Accountants Division for Firms, i.e., Peer Review)
    • It must be Monday. (American Institute of Certified Public Accountants' Quality Review program)
    • Litigating to avoid taxation of personal injury damages.
    • Loan officer reactions to reviews and tax basis statements. (survey) (Auditing) (column)
    • Litigation consulting - a practitioner's guide.
    • Local area networks and the tax department.
    • Long-term contract simplified marginal impact method for calculating interest under the look-back provision.
    • Machine translators: accounting applications.
    • Management companies used with S corporations can cause problems for the unwary. (Subchapter S corporations)
    • Materiality guidelines for audits of real estate companies. (Auditing)
    • Measure costs right: making the right decision. (analysis of activity based accounting)
    • Medicare maximization: its effect on accounting and auditing in the nursing home industry.
    • Microcomputer problems: are CPAs helping small business users?
    • Modernizing the IRS.
    • Modifications to the auditor's report for consistency. (Auditing)
    • More frequently asked questions. (Quality Review Program)
    • New Jersey death taxes.
    • New frontiers in state taxation.
    • New withholding rules for partnerships with foreign partners. (International Taxation)
    • Non-deductible IRAs. (individual retirement accounts)
    • Nonowner equity transactions - a review.
    • Nonqualified plans of deferred compensation. (Employee Benefit Plans)
    • Observations from a review of the SEC budget.
    • Omnibus Budget Reconciliation Act of 1989 - finding trends in the confusion.
    • Opportunities and planning - passive activity regulations.
    • Paraprofessionals in public accounting - current state of use.
    • Perceptions of CPAs concerning advertising.
    • Partner compensation.
    • Plan loan regulations. (participant loans from qualified retirement plans)
    • Potential EDP audit problems that are easily avoided. (electronic data processing)
    • Practice issues on OCBOA financial statements.
    • Practical application of SAS 55. (statement of auditing standards)
    • Practice problems involving documentary evidence. ( Auditing)
    • Property ownership estate planning techniques. (Personal Financial Planning)
    • Qualified subchapter S trusts. (Estates & Trusts)
    • Quality review. (American Institute of Certified Public Accountants Quality Review program)
    • Research and experimental expenditures Sec. 174 and credit for increasing research activities Sec. 41. (Internal Revenue Code Sections 174 and 41)
    • Review: Up Your Cash Flow. (Up Your Cash Flow 2.0) (Software Review) (evaluation)
    • Revocable living trusts compared to wills, a second look. (Personal Financial Planning) (column)
    • S corporation income - when is it passive? (Federal Taxation)
    • Small foreign sales corporations. (includes related article on the need for additional export incentives for small business)
    • S corporation undistributed profits. (Federal Taxation)
    • Soliman says: deduct your homework. (Nader Soliman)
    • Sources of authoritative literature. (literature sources on complex accounting issues)
    • Succession and estate planning for S corporation owners.
    • Taking a stand against computer viruses.
    • Tax consequences of divorce.
    • The AICPA proposal to permit practice in commercial corporations - potential cure of false hope for limiting liability? (American Institute of Certified Public Accountants)
    • The New York State gains tax law and cooperative conversions.
    • Taxable business acquisitions: issues and answers.
    • The audit of a small business: war stories and dreams.
    • The changing profession. (an interview with BDO Seidman Chairman and Chief Executive Partner John Abernathy) (interview)
    • The impact of voter initiatives on insurance accounting.
    • The liability ramifications of the S&L crisis. (savings and loan)
    • The incredible usefulness of laptops. (laptop computers) (includes related articles on audit tool programs and partner commitment to audit projects, and an example of an out-of-town audit)
    • The new auditor's report: will it close the expectations gap in communications?
    • The new world of factoring.
    • The right programming language facilitates equipment upgrade.
    • The war on accountants' legal liability. (Arthur Andersen & Co partner Robert Mednick) (includes related article on tort costs) (interview)
    • The woman CPA: career and family.
    • Time management. (Management of an Accounting Practice)
    • There's no accounting for the Exxon Valdez. (accounting for costs incurred from environmental damage)
    • Update on not-for-profit organizations.
    • Treatment of capital gains tax on change of status. (tax implications of changing property status from rental to principal residence)
    • Updating your audit engagement letter for the 1990s.
    • Upgrading your quality control system.
    • What ails the FASB. (Financial Accounting Standards Board)
    • What criteria should an accountant use when asked about life insurance?
    • Working personal financial planning into the college curriculum.
    • Working smarter, not harder. (certified public accountants) (Management of an Accounting Practice)
  • The CPA Journal Archive
    • A firm's experience with quality review. (excerpt from The Practicing CPA)
    • A post-conversion co-op engagement. (conversion of apartment buildings to cooperative status)
    • Accountant - be a measurer.
    • Accounting for advertising costs: the options are narrowing. (Accounting) (column)
    • Accounting for contributions and collection items. (includes related articles on recognition, generally accepted accounting principles)
    • Accounting for package design costs.
    • Accounting software for under $50: Pacioli 2000. (Evaluation)
    • Addressing "early warning" and the public interest: auditor involvement with internal control. (includes related article on the exposure draft of the Treadway Commission's Committee of Sponsoring Organizations)
    • Airline accounting: AICPA versus FASB. (American Institute of Certified Public Accountants; Financial Accounting Standards Board )
    • Allocation and apportionment of state income taxes to foreign source income: final regulations under Sec. 861. (Internal Taxation)
    • Analyzing the health benefits promise. (includes related articles on prefunding and insurance arrangements)
    • Another "final word" in estate planning. (Estates & Trusts)
    • Are the economics and flexibility of your joint and survivor life insurance realistic? (Personal Financial Planning)
    • Asset valuation: a practical approach for decision making. (Management Advisory Services)
    • Auditing museum collections. (Auditing) (column)
    • Automating depreciation calculations. (fixed asset accounting and depreciation softwares) (Evaluation)
    • Cafeteria plans save employer and employee costs. (Personal Financial Planning)
    • Capital assets - the Arkansas Best and Circle K cases. (Arkansas Best Corp. and Circle K Corp.)
    • Changes affecting both New York State and New York City taxpayers. (State and Local Taxation)
    • Changes in compliance auditing: three exposure drafts. (Auditing)
    • Choosing the right operating system for your PC. (personal computer)(includes related article and summary of operating systems)
    • Client representation letters: optional or required? (Quality Review)
    • Computerized billing for time improves client communications and firm profitability. (Management of an Accounting Practice)
    • Compilation and review services: answers to questions old and new.
    • Confirmation response differences between businesses, clerks and consumers. (Auditing)
    • Construction accounting software. (Evaluation)
    • Consideration of the claims court as a civil tax litigation forum.
    • Construction industry update: advancements in second generation computer software. (The Practitioner & the Computer) (Column)
    • Control testing in the gaming industry.
    • Creating an estate tax projection package using Lotus 1-2-3.
    • Creative problem solving. (Management of an Accounting Practice)
    • Current state of government budgets.
    • Damage control for professional liability.
    • Deductibility of losses in leveraged S corporations.
    • Definition of cooperative housing corporation.
    • Destroying real estate through the tax code. (Tax Reform Act of 1986)
    • Diagnostic software. (TouchStone Software Corp.'s Check It 3.0) (Software Review) (evaluation)
    • Disclosure of market values for financial instruments.
    • Economic performance: certain liabilities for which payment constitutes economic performance. (Federal Taxation)
    • Employer's burden: reporting tax on tip income.
    • Engagement letters. (Quality Review)
    • Estate tax freezes - in terms you can use with a client who is a candidate. (Personal Financial Planning)
    • Evaluating survivorship life insurance. (includes related article on rating services)
    • Excess pension assets as corporate assets: an unresolved issue. (Accounting)
    • Executive summary of GASB pronouncements. (Governmental Accounting Standards Board)
    • Expert witness engagements. (Cover Story)
    • Fiduciary tax planner. (Estates & Trusts) (Column)
    • Financial reporting under Chapter 11. (includes related articles)
    • Funding postretirement benefits.
    • GICs: market value or book value, which is fair? (guaranteed investment contracts)
    • GASB moves ahead with MFBA: credits to follow later. (Governmental Accounting Standards Board Statement 11, Measurement Focus and Basis of Accounting - Governmental Fund Operating Statements)
    • Gearing up for the Americans with Disabilities Act. (Cover Story)
    • Generation skipping transfer tax - filing requirements for this tax year. (Estates & Trusts)
    • Going beyond the basics: Bitstream Fontware Starter Kit. (Software Review) (The Practitioner and the Computer) (evaluation)
    • Happy Landings. (litigation involving a fictional travel agency)
    • Help is available for securing a business loan. (Evaluation)
    • Health care proxy law. (Estates & Trusts)
    • Here's an expert system-based support tool for making accounting decisions. (contains glossary of terminology) (The Practitioner and the Computer)
    • How to create an effective advertisement. (Management of an Accounting Practice.)
    • How to develop an advertising program for an accounting practice.
    • How to work with referral sources. (Management of an Accounting Practice) (column)
    • IBM AS/400 Computer Systems for $12,000. (Evaluation)
    • Implementation of business systems is as important as the hardware. (Management Advisory Services)
    • Improving American business ethics in three steps.
    • In a power of appointment every word counts. (Estates & Trusts) (Column)
    • Information - CPA power. (certified public accountants counselling small businesses) (includes related article)
    • Integration of blacks in the accounting profession: a framework for the '90s. (includes related article) (Cover Story)
    • Internal inspections: often misunderstood, but ever so important. (Quality Review) (column)
    • Job hunting and the CPA. (Certified Public Accountant )
    • Lessons to be learned - ZZZZ Best, Regina, and Lincoln Savings. (Lincoln Savings and Loan) (Auditing)
    • Like-kind exchanges - recent developments, restrictions, and planning opportunities.
    • Litigation strategy following bankruptcy of a client.
    • Loss disallowance sale of subsidiary stock. (Federal Taxation) (Column)
    • Luxury tax. (Federal Taxation)
    • Macintosh computers in accounting. (includes related articles on Windows 3.0 graphical user interface and Macintosh System 7.0)
    • Making voicemail a success.
    • Managing receivables: both yours and your clients'.
    • Maquiladoras: should U.S. companies run for the border? (off-shore assembly in Mexican manufacturing plants) (includes related articles)
    • Mathew Bender's Search Master. (optical disk-based tax information library) (Software Review) (The Practitioner and the Computer) (evaluation)
    • More frequently-asked questions. (American Institute of Certified Public Accountants' Quality Review Program)
    • Mortgage interest. (Federal Taxation)
    • Multistate S corporation taxation - plan ahead. (State & Local Taxation) (Column)
    • N.Y. real property transfer gains tax. (State & Local Taxation)
    • New small business formation and the CPA. (certified public accountants)
    • New tax limitations: corporate reorganization in the '90s.
    • Nonresident aliens and foreign corporations may be subject to full income taxes on their gross U.S. receipts. (International Taxation)
    • Nonstatistical sample sizes: the effect of the audit guide decision aid. (American Institute of Certified Public Accountants' Audit Sampling audit and accounting guide)
    • Perceptions of accountant advertisements. (Management of an Accounting Practice)
    • Paper shredders: eliminating the risks. (Management of an Accounting Practice)
    • Personal computer communications for the CPA: a hit or miss? (The Practitioner & the Computer) (Column)
    • Personal liability and at risk amount. (Federal Taxation)
    • Pitfalls in the confirmation process.
    • Planning for long-term medical care. (Personal Financial Planning) (column)
    • Planning retirement distributions from IRAs and similar accounts to adjust for cost of living. (Individual retirement accounts)(Personal Financial Planning)
    • Plug'N'Go. (computer program) (Evaluation)
    • Poor plan administration results in plan disqualification. (Employee Benefit Plans) (Column)
    • Practitioner's guide to making student presentations. (Management of an Accounting Practice)
    • Professional competence and review engagements.
    • Protect against computer power failure. (uninterruptible power supplies) (The Practitioner & the Computer)
    • Protecting the assets of elderly clients.
    • Real estate workouts - problems and opportunities for the CPA. (certified public accountant)
    • Quality Review - one year after. (Quality Review Program for accounting firms) (includes related articles on small practitioners and requirements)
    • Record keeping for U.S. corporations with foreign ownership.
    • Relieving the burden of EPS reporting: some practical suggestions. (earnings per share)
    • Redeeming corporate stock to take advantage of 1991's lower rates.
    • Research and implementation as an investment alternative: the effect of the incremental tax credit. (Federal Taxation)
    • Restructuring the troubled company: the tax on profligacy. (includes related article)
    • Retirement funds not exempt from creditors' claims in bankruptcy proceedings. (Employee Benefit Plans) (Column)
    • Return to employer of excessive payment made to defined benefit plan. (Employee Benefit Plans) (Column)
    • Roadblocks to the dividends received deduction.
    • SEC proposed rules on report of management responsibilities: review and reaction. (Securities and Exchange Commission) (SEC Practice)
    • SEC views on selected subjects. (Securities and Exchange Commission)
    • SFAS 87: a Lotus-based approach to minimum pension liability recognition. (Employers' Accounting for Pensions) (Evaluation)
    • SFAS 91: is it working? (effect of Statement of Financial Accounting Standards 91 on the banking industry)
    • SOP 90-8 for continuing care retirement communities. (Statement of Position)
    • Sale/leaseback: financing tool for the '90s.
    • Scheduling during the busy season. (includes related articles) (Panel Discussion)
    • Scheduling nightmares? (Evaluation)
    • Second opinion, opinion shopping and independence.
    • Selecting a value-oriented reviewer. (quality reviews for accounting firms)
    • Selecting corporate financial planning software. (The Practitioner & The Computer)
    • Self-charged interest regulations. (Federal Taxation)
    • Significant unitary developments in California may provide refund opportunities. (unitary tax)(State and Local Taxation) (column)
    • Small and medium-size firms cope with continuing professional education. (includes related article) (panel discussion)
    • So, you want to try your hand at teaching? (accounting education)
    • Special use valuation requires proper election and agreement. (Estate and Trusts)
    • Structuring of life insurance trusts: impact of recent cases.
    • Sustaining a deduction for reasonable compensation.
    • Take a careful look at your partnership agreement.
    • Tax court allows back pay exclusion. (Federal Taxation) (Column)
    • Tax planning for distributions in kind. (Estates & Trusts)
    • Texas Instruments expands microlaser printer family. (Evaluation)
    • Thaw on estate freezes: the repeal of Section 2036(c). (Internal Revenue Code)
    • The ACE depreciation adjustment - coping with "simplification." (adjusted current earnings)
    • The CPA's role as bankruptcy examiner. (Certified Public Accountant)
    • The Revenue Reconciliation Act of 1990: another skirmish in the budget-balancing battle. (includes related article on excise taxes)
    • The adoption of Rule 144A: an alternative for companies entering U.S. capital markets. (Securities and Exchange Commission rules) (SEC Practice)
    • The impact of SFAS 88 transactions: puff or economic reality? (Statement of Financial Accounting Standards No. 88)
    • The impact of changing jobs upon pension benefits. (Personal Financial Planning)
    • The ins and outs of shipping documents. (Auditing) (Column)
    • The impact of SFAS 93 on colleges and universities. (Statement of Financial Accounting Standards 93, depreciation expenses)
    • The new confirmation form for financial institutions. (Auditing)
    • The many faces of a personal service corporation. (includes related case study)
    • The recovery of litigation and administrative costs in federal tax controversies.
    • The road to quality. (Quality Review)
    • The right price for a business.
    • The search for the perfect merger candidate for your accounting firm.
    • To be trustee, member of the board, or officer of a charity?
    • The search for unrecorded liabilities - the implications of Maislin. (Maislin Industries Inc.)
    • Three popular general ledger packages. (ACCPAC PLUS, MAS-90, Solomon III) (Software Review) (evaluation)
    • To dissolve or not to dissolve. (business dissolution)(State & Local Taxation) (Column)
    • Trusts as beneficiaries of IRAs. (individual retirement accounts) (Personal Financial Planning)
    • U.S. savings bonds for investment purposes. (Personal Financial Planning)
    • U.S. taxation of foreign currency transactions: a view from traders' and hedgers' perspectives. (International Taxation)
    • Undergoing an off-site review under the AICPA Quality Review Program. (American Institute of Certified Public Accountants)
    • Using a profit sharing plan as an estate planning tool.
    • Using insurance to plan for long-term health care.
    • Utilizing corporate tax attributes following ownership changes.
    • Vicarious liability in accounting corporations.
    • Watch those tiny trickles - they soon become trends that change the way we do business. (Quality Review)
    • Welfare benefits after the repeal of Sec. 89. (Tax Reform Act of 1986) (Employee Benefit Plans)
    • What to expect during the actual off-site review. (part 2 of 2) (Quality Review)
    • What's a partner to do? (Morrison Cohen Singer and Weinstein attorney Leslie D. Corwin, partnerships and finance) (interview)
    • Where would we be with it? (Financial Accounting Standards Board's supermajority voting rule)
  • The CPA Journal Archive
    • A half-dozen uses for a QTIP. (qualified terminable interest property)
    • A gift or residence trust. (grantor retained income trusts) (Personal Financial Planning)
    • A local practitioner's guide to internal audit services.
    • A look at the modified cash basis. (Accounting)
    • A reasonably objective basis for financial forecasts. (Statements of Position 92-2 of the Task Force on Forecasts and Projections of the American Institute of Certified Public Accountants)(includes related article)
    • A test of analytical procedure effectiveness.
    • A visit to the FASB. (interviews with members of the Financial Accounting Standards Board; includes related article) (Interview)
    • Accounting for Income Taxes - SFAS 109. (Statement of Financial Accounting Standards)
    • Accounting for soil contamination and asbestos removal.
    • Accounting with Newviews. (Newviews computer software) (Software Review) (The CPA & The Computer) (Evaluation)
    • Activity based costing for defense contractors. (The CPA in Industry)
    • Advance pricing agreements: advantageous or not?
    • Advantages of planned giving. (obtaining tax savings from charitable giving)
    • Alice's misadventures in SAB 51's dirty pool. (Staff Accounting Bulletin 51 of the Securities and Exchange Commission)
    • Analytical procedures that work. (includes related article) (November is Computer Month)
    • Analytical procedures. (auditing) (Quality Review)
    • Annual year-end accounting and auditing update. (includes related article)
    • Applying APB no. 21: when to impute rates of interest? (Accounting Principles Board Opinion) (Accounting)
    • Applying economic CPR to a distressed company.
    • Art and historical treasures: a solution to the museum collection controversy.
    • Assigning insurance policies to charities. (Estates & Trusts)
    • Audit independence: concept and application.
    • Auditors as business advisors: logical extension of SAS 55. (Auditing)
    • Balanced worklife. (Management of an Accounting Practice)
    • Back pay taxed in racial discrimination case. (Federal Taxation)
    • CIRA financial statements and required supplementary information. (common interest realty associations)
    • CPAs and business interruption loss claims. (includes related articles)
    • Changing the image of the CPA. (Cover Story)
    • California lower court upholds worldwide combined reporting. (State & Local Taxation)
    • Client acceptance: what to look for and why. (tips for accountants on deciding which new clients to accept) (Cover Story)
    • Compilation and review: the standards, they are a changing. (proposed Statement on Standards for Accounting and Review Services)
    • Compilations, reviews and audits: the skills required relative to public conference.
    • Computer viruses and the CPA. (certified public accountant) (The Practitioner & the Computer)
    • Computer technology and the CPA. (November is Computer Month) (Panel Discussion)
    • Costs and benefits of APFS accreditation. (Accredited Personal Financial Specialist; includes related article) (Personal Financial Planning)
    • Cracking down on the paper parade. (Management of an Accounting Practice)
    • DOS: disaster or security? (disk operating systems) (The CPA & the Computer)(November is Computer Month)
    • Decision support tools for choosing accounting software. (includes directory of decision support software vendors) (The CPA in Industry)(November is Computer Month)
    • Deferred tax accounting for tax carryforwards. (Accounting)
    • Distributions in high net worth divorces.
    • Divorcing: should you sell your marital home? (Federal Taxation)
    • EEC financial reporting: another source of harmonization of accounting principles. (European Economic Community)
    • Election to expense certain depreciable business assets. (Federal Taxation)
    • Earnings stripping: the proposed regulations.
    • Employee benefit plan - update. (Employe Benefit Plans)
    • Electronic filing, a midterm report. (includes related article and directory of electronic filing vendors) (November is Computer Month)
    • Employee benefit plans update. (Employee Benefit Plans)
    • Employee or independent contractor?
    • Europe's taxation of individuals from Austria to Yugoslavia. (includes listing of tax rates for individuals in Europe)
    • Estate planning with private annuities. (Personal Financial Planning)
    • Final amendments to the fringe benefits regulations. (Federal Taxation)
    • Excluding utility rebates from gross income. (Federal Taxation)
    • Facing the 1992 individual tax return filing season: are you ready? (Cover Story)
    • Funding a favorite charity: a window of opportunity.
    • GASB issues statement on governmental colleges and universities. (Governmental Accounting Standards Board) (Accounting)
    • GAAS and the small business auditor: ten years later. (general accepted auditing standards)
    • Group term life insurance: the old way or the new way? (Pesonal Financial Planning)
    • Help with the home office deduction and auto expense bonus. (Personal Financial Planning)
    • Handling sexual harassment in the workplace. (includes related article) (Cover Story)
    • How to have happy clients. (The CPA Manager)
    • IRS broadens the definition of wash sales: can Cottage Savings carry the day?
    • How to set up a client database. (The CPA Manager)
    • Illustrations of leases involving land and buildings. (Statement of Financial Accounting Standards No. 13) (Accounting)
    • IRS introduces new offer in compromise procedures. (includes related article)
    • Impairment of long-lived assets: recognition, measurement and disclosure. (Accounting)
    • Information technology: the third wave. (November is Computer Month) (Cover Story)
    • Importance of having insurance. (professional liability insurance)
    • Income tax consequences of an inheritance. (Estates & Trusts)
    • International countertrade: is it a sale yet? (The CPA in Industry)
    • International accounting standards: are they coming to America? (interview with International Accounting Standards Committee Chairman Arthur R. Wyatt) (Cover Story)
    • Interstate intangible asset transfer programs. (includes related article)
    • Inventory capitalization adjustment late filing. (Federal Taxation)
    • Is Roberta Professor Mann's problem? A day in the life of Professor Gene Mann. (role of business professors in their students' search for employment)
    • Keeping the financial scorecard - accounting for a sports franchise. (Cover Story)
    • Life insurance sense and nonsense.
    • Limited liability companies: features and uses.
    • Jerry Atkinson explains the new role of the PCP Executive Committee. (chairman of the Private Companies Practice Executive Committee)(includes related article) (Interview)
    • Loss prevention: it can no longer be ignored. (includes related article)
    • Maintaining loyalty and productivity. (managing accounting firms) (The CPA Manager)
    • Managing change. (Management of an Accounting Practice)
    • Managing partners tackle rapid change. (Management of an Accounting Practice)
    • Management succession - plan now or pay later. (succession planning in accounting firms) (Cover Story)
    • Manufacturing inventory software review. (Software Review) (The CPA & the Computer) (Evaluation)
    • Microcomputer transmitted disease. (computer viruses) (The Practitioner & the Computer)
    • Microcomputers 101: understanding the basics. (refresher on the many uses of computers in business) (The CPA & the Computer)
    • Network administrators: what they do, why you need them.
    • Natural capital and invisible interests in natural resources. (environmental accounting)
    • New Jersey's resident credit for taxes paid to other jurisdictions. (State &Local Taxation)
    • Newly effective pronouncements. (accounting principles and auditing standards)
    • New proposed one-class-of-stock regulations.
    • OPEBs: FASB prescribes strong medicine. (accounting for other postretirement benefits according to the Financial Accounting Standards Board) (Cover Story)
    • Operating expenses of a business not deductible as an administrative expense. (Technical Advice Memorandum 9132003)
    • Performance audits. (as a function of internal auditors) (The CPA in Industry)
    • Original issue discount - computation and reporting. (Federal Taxation)
    • Performance bonding in the construction industry. (bonding working capital)
    • Planners cope with SFAS 106. (Statement of Financial Accounting Standard) (Personal Financial Planning)
    • Personal financial statements. (includes related article)
    • Planning for the physically and developmentally impaired. (Personal Financial Planning)
    • Practice continuation plans: a neglected necessity. (Management of an Accounting Practice)
    • Planning an audit of an employee benefit plan. (Auditing)
    • Prenuptial agreements: what they can and cannot accomplish.
    • Proposed regulations for disguised sales: blame Congress not IRS. (Federal Taxation)
    • Preserving family net worth. (Cover Story)
    • Providing for college education in the 21st century. (Personal Financial Planning)
    • Prosecution of taxpayer's mistresses for failure to pay income tax reversed. (Estates & Trusts)
    • ROI revisited. (return on investment) (Management Advisory Services)
    • Receipt of partnership interest for services: income or not?
    • Recent U.S. Supreme Court decisions on state and local tax issues.
    • Reporting and related auditor involvement in 1995.
    • Review of Timeslips Release 5. (time and billing software) (Software Review) (The CPA & the Computer) (Evaluation)
    • Revising GAAP for consolidations: join the debate. (generally accepted accounting principles)
    • SAS 70: Reports on the Processing of Transactions by Service Organizations. (includes related article)
    • SAS No. 67 fine tunes the confirmation process. (Statement on Auditing Standards; includes related article)
    • Revisions in the Audits of Federal Government Contractors.
    • SEC holds conference on market value accounting. (Securities and Exchange Commission) (Accounting & Auditing Alert)
    • SFAS 94: did it produce its intended effect? (Statement of Financial Accounting Standards) (Accounting)
    • Scriptoplegia: CPAs suffer from it. (poor writing skills of certified public accountants) (The CPA in Industry)
    • Scrutiny of S corporation distributions.
    • Sec. 2702 - special valuation rules personal residence trust. (Estates & Trusts)
    • Selecting the best spreadsheet. (The CPA & the Computer)
    • Should the client be accepted? (Auditing)
    • Small cap stocks: a long-term view from the trenches. (small capitalization) (Personal Financial Planning)
    • Spreadsheet keyboard macros. (The Practitioner & the Computer)
    • Strategic management for public accounting. (The CPA Manager)
    • Supervising superstars: talent and temperament. (managing talented accountants) (The CPA Manager)
    • Suspended losses and dispositions. (Federal Taxation)
    • Tax aspects of contributions to capital of shareholder loans. (Federal Taxation)
    • Tax liens or statute of limitations. (Estates & Trusts)
    • Tax court allows exclusion of payments received for community property interest in pension. (Federal Taxation)
    • Tax shelter bailouts through gratuitous transfers of partnership interests. (Federal Taxation)
    • Taxation of incentive stock options for nonresident individuals. (State & Local Taxation)
    • Team partners in fraud detection. (team-up of certified public accountant and investigator)
    • The CPA license at divorce. (certified public accountant license as marital property)
    • The FASB at work. (Financial Accounting Standards Board)
    • The IRS "ceiling rule" and securities partnership. (Internal Revenue Service) (Federal Taxation)
    • The accountant's role in assisting franchisors.
    • The age-weighted profit sharing plan, a new planning tool for retirement. (Personal Financial Planning)
    • The case for a disclosed exam. (certified public accountant examinations)
    • The case for a nondisclosed exam. (Certified Public Accountant examinations)
    • The case of the misdirected procedures. (Auditing)
    • The controversy surrounding customer-based intangibles. (includes related article)
    • The courts and IRS assist planners who have million dollar GST problems. (generation-skipping transfer tax) (Personal Financial Planning)
    • The financial instruments project marches on. (undertaken by the Financial Accounting Standards Board)
    • The facts about QDoTs: beware of estate tax traps. (Qualified Domestic Trust) (Estates & Trusts)
    • The importance of buy-sell agreements for closely held corporations. (Estates & Trusts)
    • The liquidity crisis: pension and IRA assets as a solution. (individual retirement account)
    • The minimum tax credit: a full benefit to future years. (Federal Taxation)
    • The revised AICPA Code of Professional Conduct: current considerations. (American Institute of Certified Public Accountants)
    • The tax on contributions to qualified retirement plans.
    • The third year of Quality Review begins - now it's the sole practitioners' turn. (Quality Review)
    • Three secrets of the one-minute manager. (Management of an Accounting Practice)
    • Treatment of certain practice problems in the statement of cash flows. (Accounting)
    • Trusts as active investors. (The CPA in Industry)
    • U.S. Supreme Court reviews state and local taxation issues.
    • Update on estate taxation of non-resident aliens. (Estates & Trusts)
    • Update on revision of SAS 63. (Auditing)
    • Update on state tax issues before the U.S. Supreme Court. (State & Local Taxation)
    • Using stepped-up basis on sale after spouse's death. (Estates & Trusts)
    • Value of charitable bequest must be ascertainable at date of death. (Estates & Trusts)
    • Withdrawals from IRA without 10% penalty. (individual retirement accounts) (Personal Financial Planning)(November is Computer Month)
    • Winning the deductibility on game points. (deductibility of residential mortgage loan interests)
    • Withholding on foreign partners - general tax limitations apply. (Federal Taxation)
    • Worthless stock loss is allocable to foreign source income.
    • Year-end accounting and auditing advantage.
    • You ARSCed for it! (Accounting and Review Services Committee of the American Institute of Certified Public Accountants)
    • Zero-based control system: it can work in good times and in bad. (The CPA in Industry)
  • The CPA Journal Archive
    • "In the Public Interest" - not far enough?
    • 1993 year-end accounting and auditing update. (includes related article)
    • A "retreat" - a way to advance.
    • A financial planner = good communication skills. (Personal Financial Planning)
    • A call for leadership. (interview with US Comptroller General Charles Bowsher)(includes related article) (Cover Story)
    • A professional manager's view of the art of management. (CPA in Industry)
    • A new form of partnership: the registered limited liability partnership. (CPA Manager)
    • Accounting for in-substance foreclosures. (Accounting )
    • Accounting for investments in debt and equity securities.
    • Accounting for stock-based compensation: the FASB's proposal.
    • Amortization of intangibles: is a mergers and acquisitions boom imminent?
    • An accountant's guide to the SEC's new insider trading regulations. (Accountant's Liability)
    • An overview of filing requirements for tax-exempt organizations. (Federal Taxation)
    • An analysis of SEC disciplinary proceedings. (Auditing)
    • Attestation engagements on internal control structure over financial reporting.
    • Assumption of liabilities; avoiding the traps in IRC Sec. 357.
    • Automated travel reimbursement form. (CPA in Industry )
    • Avoiding or resolving purchase-price disputes.
    • Avoiding the treasury stigma of a hobby. (Personal Financial Planning)
    • Bad debt deductions.
    • Bank regulators discuss auditor performance. (Panel Discussion)
    • Basics of hedonic damages. (The CPA Consultant)
    • Benchmarking: learning from the best. (The CPA Manager)
    • Beyond deduction and deferral: the downside of IRAs. (individual retirement accounts)
    • Businessworks version 8.0. (Software Review) (The CPA & The Computer0) (Evaluation)
    • Changes in actuarial assumptions/plan designs after FASB 106. (Accounting)
    • Changes to the estates powers and trusts law. (Estates & Trusts)
    • Choosing flexible off-the-shelf accounting software. (The CPA & The Computer)
    • Choosing the right property to gift. (High Net Worth: The Accoutrements of Success) (Cover Story)
    • Collaborative computing.
    • Common sense guide to cost control and greater corporate profits. (CPA in Industry)
    • Community property step-up in basis.
    • Comprehensive gross cash flow preparation: a spreadsheet illustration. (The CPA & The Computer)
    • Connecticut initiates Manufacturing Recovery Act. (State & Local Taxation)
    • Consequences of international restructuring. (International Taxation)
    • Considerations for employee stock compensation. (Accounting)
    • Consulting services and CPA firms. (Auditing)
    • Controlling health care costs with wellness programs.
    • Corporate borrowing choices in the '90s. (includes related article) (CPA in Industry)
    • Cost and operational considerations in assessing alternative computer options. (The CPA in Industry)
    • Courts in two states reaffirm the requirement of privity for accountants' liability.
    • Deducting travel expenses. (Cover Story)
    • Current developments in the governmental sector. (Auditing)
    • Deferring payment of estate tax. (Estates & Trusts)
    • Designing effective incentive bonus programs.
    • Disclaimers and the marital deduction. (Estates & Trusts)
    • Disclosure guidelines for CPAs who accept commissions in nonattest engagements. (Personal Financial Planning)
    • Disclosures of risks, uncertainties and financial flexibility - solid ground or quicksand?
    • Distributions in redemption of stock. (Federal Taxation)
    • Employer assisted personal financial planning.
    • Estate planning for S shareholders.
    • Enhancing audit efficiency with new technologies. (includes related article) (Auditing)
    • Evaluating audit findings when carryover misstatements exist. (Auditing)
    • Excluding utility rebates from gross income. (Federal Taxation)
    • Expectations of the audit function. (Auditing)
    • FASB issues statements on not-for-profit issues.
    • Going-concern evaluation: factors affecting decisions. (Auditing)
    • Goodwill - an eternal controversy. (Accounting)
    • Grasping the fundamentals of SFAS 109 - accounting for income taxes. (includes demonstration problem) (Accounting)
    • Health care in an era of managed competition. (CPA in Industry)
    • Health insurance in the 1990s.
    • How to gain your client's trust - fast. (High Net Worth: The Accoutrements of Success) (Cover Story)
    • IRC Sec. 382 limitation - determining value of the old loss corporation. (Federal Taxation)
    • In the Public Interest - a progress report. (recommendations of the Public Oversight Board of the AICPA) (Cover Story)
    • In the Public Interest - the CPA Journal Symposium.
    • Industry's view of the 150-hour requirements. (CPA in Industry)
    • Insolvency: an evolving definition?
    • Insurance cost containment and control. (CPA in Industry)
    • Internal control - integrated framework: a landmark study. (Cover Story)
    • Investment income of multistate corporations. (State & Local Taxation)
    • Liability of accountants.
    • Long-term-care financial strategies for the elderly. (Cover Story)
    • Look out for Cletus William. (internal control problems of nonprofit organizations)
    • Maintaining a professional accounting and auditing library. (Accounting)
    • Manzanita. ('Business Works,' accounting software from Manzanita Software Systems) (Software Review) (The CPA & the Computer) (Evaluation)
    • Marital deduction unavailable to non-marital trust. (Estates & Trusts)
    • Memory management in PCs: the eighteen most misunderstood acronyms. (The CPA & the Computer)
    • Multimedia: a new technology for the CPA. (includes related article)
    • N.J. business tax legislation enacted. (New Jersey) (State & Local Taxation)
    • Mutual funds, variable annuities, and direct ownership. (Personal Financial Planning)
    • New York guidelines on domicile. (State & Local Taxation)
    • New York's combined return possibilities. (State & Local Taxation)
    • New product costing, Japanese style. (CPA in Industry )
    • Non-liquidating S corporation distributions.
    • PFP Partner: a tool for CPA financial planners. (software package) (Personal Financial Planning)
    • Pension and other postretirement benefits: accounting similarities and differences.
    • Perspectives on environmental accounting. (Cover Story)
    • Planning for the elderly - concepts and definitions. (Personal Financial Planning)
    • Preventing expensive surprises with post-closing adjustments.
    • Private annuities and self-canceling installment notes. (Estates & Trusts)
    • Procrastinate. (The CPA Manager)
    • Proposed regulations simplify IRC Sec. 338 rules. (Federal Taxation)
    • Protecting assets from creditors. (High Net Worth: The Accoutrements of Success) (Cover Story)
    • Providing advisory services to funeral directors.
    • Qualified plans, IRAs, your creditors, and you. (individual retirement accounts) (Personal Financial Planning)
    • Quality improvement technology using the Taguchi method. (CPA in Industry)
    • Quality review - what's new. (Quality Review Program by the American Institute of Certified Public Accountants) (Cover Story)
    • Quantitative guidelines: guidance based on professional pronouncements. (Accounting)
    • Reporting by independent auditors on internal controls. (excerpt from Walter P. Schuetze speech) (Transcript)
    • REITs: an attractive investment vehicle. (real estate investment trusts)(includes related article)
    • Review of partnership agreements and tax returns. (Federal Taxation)
    • SAS 55 and the small business engagement. (Statement of Accounting Standard 55)(includes related article)
    • SFAS No. 117 and its impact on not-for-profit colleges and universities. (Statement of Financial Accounting Standard) (Accounting)
    • SAS 67: guidance on confirmations. (Statement on Accounting Standards) (Auditing)
    • Selecting accounting software for nonprofit organizations.
    • Securities investment partnerships. (High Net Worth: The Accoutrements of Success) (Cover Story)
    • Software programs to make a CPA's life easier. (includes related articles) (Software Review) (Evaluation)
    • Sophisticated estate planning using GRITS, GRATS, and GRUTS. (Grantor Retained Income Trust; Grantor Retained Annuity Trust; Grantor Retained Unitrust) (High Net Worth: The Accoutrements of Success) (Cover Story)
    • Special Committee on Financial Reporting: interim report. (Accounting)
    • Spousal jointly owned property: a new step-up in basis. (Estates & Trusts)
    • State individual income taxes: basic concepts and planning considerations. (High Net Worth: The Accoutrements of Success) (Cover Story)
    • Spreadsheet macro menu. (The CPA & the Computer)
    • Strengthening internal controls in state government.
    • Successful interviewing techniques. (The CPA Manager)
    • Supreme Court allows in-person solicitations by CPAs. (Accountant's Liability)
    • Tax filing implications of divorce.
    • Tax aspects of limited liability companies.
    • Tax provisions of the Americans with Disabilities Act. (Federal Taxation)
    • Tax services and tax forms on CD-ROM. (Software Review) (Evaluation)
    • Taxpayers, preparers, and the negligence penalty.
    • The 1993 filing season: some tips for success.
    • The AICPA Accounting Standards Executive Committee. (interview with AcSEC Chairman Norman Strauss)(includes related article) (Interview)
    • The Revenue Reconciliation Act of 1993: who wins and who loses? (Cover Story)
    • The PHC trap. (personal holding company) (Federal Taxation)
    • The ability to reconsolidate after disaffiliation. (Federal Taxation)
    • The behavior description interview. (The CPA Manager )
    • The case against non-CPA owners in CPA firms. (includes related article) (Two Sides of the Issue -- AICPA Council Will Be Voting Soon)
    • The case for non-CPA owners in CPA firms. (includes related article) (Two Sides of the Issue -- AICPA Council Will Be Voting Soon)
    • The characteristics and dangers of second-to-die life insurance. (Personal Financial Planning)
    • The decision to litigate: a choice of forum.
    • The emerging role of the paraprofessional. (The CPA Manager)
    • The final S corporation single-class-of-stock regulations.
    • The five assertions - a revisit. (categories of assertions about which auditors must collect adequate evidence to support financial statement items) (Auditing)
    • The fundamental financial instruments approach: the Company X story.
    • The governmental financial reporting entity: inclusion and display. (includes definition of the financial reporting entity and criteria for blending componnent units)
    • The life insurance "transfer for value" rule. (Estates & Trusts)
    • The investigative accountant and confidentiality in a criminal tax fraud investigation.
    • The new GAAP hierarchy: important changes affecting audits, reviews, and compilations. (generally accepted accounting principles)(includes related articles)
    • The new PFP pronouncement. (personal financial planning) (Personal Financial Planning)
    • The plaintiffs' bar discusses auditor performance.
    • The problem of SCIN. (self-canceling installment notes) (Federal Taxation)
    • The tax consequences to individuals who file bankruptcy.
    • The valuation engagement. (High Net Worth: The Accoutrements of Success) (Cover Story)
    • The value of CPA firms, firm multiples, and owner compensation.
    • Threshold requirements of Circular A-133. (Auditing)
    • Toward understanding academic research. (Accounting)
    • Trader or an investor? (Personal Financial Planning)
    • U.S. Supreme Court limits home-office deduction. (includes related article)
    • Valuing closely held stock. (High Net Worth: The Accoutrements of Success) (Cover Story)
    • What's new. (accounting software packages) (Software Review) (The CPA & the Computer) (Evaluation)
    • What it means to be a CPA in industry. (includes related articles) (Cover Story)
    • Where do I begin? (application of the internal control assessment guidelines set by the Committee of Sponsoring Organization) (Interview)
    • Why career plateaus are healthy. (CPA in Industry)
  • The CPA Journal Archive
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Health-Care Anti-Referral Laws
      • The IRS Examination and Collection Process
      • Establishing Trade Relations In Russia
      • Tax Consequences of Discharge of Indebtedness
      • IASC and FASB Proposals Would Enhance Segment Reporting
      • Buy-Sell Agreements-- A Form of Financial Instrument
      • CPA Journal Online
      • Stress And Stress Management In Public Accounting
      • ViewsNews &
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • "Anti-conduit" regulations issued. (International Taxation)
      • A case against individual performance budgeting.
      • A conceptual analysis of the flat tax.(Cover Story)
      • A follow-up on CD-ROM tax services. (The CPA & the Computer)
      • A practical guide to mediation for CPAs. (includes related article)
      • A search for missing deductions involving acquisition of a principal residence. (Federal Taxation)
      • A second opinion on international accounting standards. (includes related article) (Accounting)
      • Audit fees - what research tells us. (Auditing)
      • Accounting for securitized assets.
      • Avoiding costly mistakes on guaranteed payments to partners.
      • Blowing the whistle: accountants in industry. (whistleblowing)(includes related article)
      • Combined reporting by "holding companies" after Mohasco. (Mohasco Corp. and subsidiary Mohasco Carpet Corp.) (State & Local Taxation)
      • CPAs on the information superhighway. (includes related article) (Cover Story)
      • Connecticut special purpose bond interest.(State & Local Taxation)
      • Containing workers' compensation claims. (The CPA in Industry)
      • Continuous process improvement in small CPA firms.
      • Deducting seller-paid points under Rev. Proc. 94-27. (revised IRS proclamation) (Federal Taxation)
      • Control procedures and risk assessment - making SAS No. 55 user-friendly. (Statement of Accounting Standards) (Auditing)
      • Doing business in China.
      • Employee stock ownership plans: new accounting for these fables.
      • Estate entitled to marital deduction for QTIP election. (qualified terminable interest property) (Estates & Trusts)
      • Executive compensation and RRA '93. (Revenue Reconciliation Act of 1993)
      • Finally ... someone at the IRS called the EPA. (accounting for environmental clean up costs)
      • Expanding file names. (The CPA & the Computer)
      • Four steps to better client retention. (The CPA Manager)
      • Gifts from revocable trusts. (Estates and Trusts)
      • Group support systems can improve your meetings.
      • Hidden biases among jurors in accounting malpractice cases. (Accountant's Liability)
      • How accountants can use the Internet. (The CPA & the Computer)
      • ISO 9000: a new opportunity for CPA firms.(The CPA Manager)
      • Implementation of SFAS No. 114, "Accounting by Creditors for Impairment of a Loan." (Statement of Financial Accounting Standards)
      • International accounting standards: a status report (1995).(Accounting)
      • Income tax defective trusts can save taxes. (Personal Financial Planning)
      • LLCs: the entity of the future? (limited liability companies) (State & Local Taxation)
      • Joining the family - working with family businesses. (includes related article)
      • LLCs: the business planner's dream entity. (limited liability companies)(includes related articles)(Cover Story)
      • Litigation support liability - the Mattco decision. (Mattco Forge v. Ernst & Young)
      • Market-timing is harder than it looks. (Personal Financial Planning)
      • Making automated speech recognition work. (The CPA & the Computer)
      • New York State and City income tax consequences of IRA and pension distributions. (individual retirement accounts)(State & Local Taxation)
      • New York enacts OBRA '93 Medicaid law. (Omnibus Budget Reconciliation Act of 1993) (Estates & Trusts)
      • New guidance in accounting for corporate restructuring: EITF 94-3. (Emerging Issues Task Force of the FASB)(includes related articles)
      • New law - durable and springing powers of attorney. (Estates and Trusts)
      • New rules on disclosure of certain significant risks and uncertainties. (includes related article) (Cover Story)
      • New transfer pricing documentation requirements and penalties.
      • Passive activities and real estate persons: understanding the RRA '93 requirements. (Revenue Reconciliation Act of 1993)
      • Non-rollover IRAs join property exempt from creditors' claims. (individual retirement accounts) (Employee Benefit Plans)
      • Payroll tax and immigration laws for domestic service employees.
      • Perceptions of peer and quality review.(Auditing)
      • Pennsylvania gain from sale of pipeline was nonbusiness income. (State & Local Taxation)
      • Practice continuation. (practice continuation agreements) (The CPA Manager)
      • Private foundations and indirect self-dealing. (Federal Taxation)
      • Reporting options when beginning inventory is unobserved. (includes sample of independent auditor's report) (Auditing)
      • Re-engineering accounting-system operations. (CPA in Industry)
      • Revisiting consolidated financial statements. (includes related articles)
      • Shared foreign sales corporations.
      • Small business initiatives under the securities acts.
      • SAB 93 and discontinued operations. (Staff Accounting Bulletin No. 93) (Accounting)
      • State tax consequences of short period tax returns. (State & Local Taxation)
      • Steps to take in preparing and dealing with an IRS examination.
      • Strengthening the professionalism of the auditor: an interview with Donald Kirk. (chairman of Advisory Panel on Auditor Independence)(includes related article) (Cover Story)
      • Tax appeals tribunal decision in Johnson & Higgins. (State & Local Taxation)
      • Tax exempt bonds after RRA '93. (Revenue Reconciliation Act of 1993)(Federal Taxation)
      • Tax filing and electronic data interchange. (The CPA & the Computer)
      • Tax planning for the first-year "depreciation" deduction under IRC Sec. 179.
      • Taxpayers retaining use of residence denied exclusion of gain on sale.
      • The 1994 revisions to 'Government Auditing Standards.' (includes related articles)
      • The 1995 tax season tune-up. (tax filing system)
      • The CPA Journal symposium on recommendations for improving business reporting. (includes related article) (Cover Story)
      • The FASB after stock compensation: an interview with Dennis Beresford. (chairman)(includes related article)(Interview)
      • The new SAS on using the work of a specialist. (Statement of Auditing Standards No. 73)
      • Tools for becoming a successful business manager.(The CPA in Industry)
      • U.S. General Accounting Office perspective on future audit issues.
      • Valuing stock options: a cost-effective spreadsheet template. (Accounting)
      • Valuing the health-care practice. (includes related article)
      • Withholding for foreign partners. (Federal Taxation)
      • Wyatt Earp, frontier accountant.
      • Z scores - a guide to failure prediction. (business failure) (Auditing)
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • News & Views
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Is the Storm Ending?
      • Accounting for the Impairment of Long-Lived Assets
      • An Update on Foreign Taxes
      • In Pursuit of the Tax-Free Meal
      • The FASB's New Standard on Derivative Financial Instruments
      • Regulating Derivatives to Protect the Public
      • Internal Control And Derivatives
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Developing Capitalization Rates For Valuing a Business
      • The Internet as a Practical Tool
      • DOS-Based Accounting Software For Small Businesses
      • Just-in-Time Information: Wireless Technology and the Professional
      • Microsoft Office for Windows 95
      • The IRS Regulatory Implications of Electronic Record Keeping
      • CPA Journal Online
      • News & Views
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • The SSARS Exemption Controversy: A Proposed Solution
      • Preparing for the 1996 Tax Season
      • Electronic Meeting Systems at Work
      • Tax Practice: Keeping Pace in a Changing World
      • The SEC's Annual Report to Congress
      • Making the Most of the Busy Season
      • CPA Journal Online
      • CPA Journal Online
      • News & Views
      • CPA Journal Online
  • The CPA Journal Archive
    • "In the public interest" - is it enough? (recommendations of the Public Oversight Board)
    • A FASB Statement No. 107 report card. (Financial Accounting Standards Board) (Interview)
    • A pragmatic approach to amortization of intangibles.
    • A guide to computer implementation.
    • A precocious kid named "Edgar" reaches adolescence. (Electroninc Data Gathering, Analysis and Retrieval System) (SEC Advisor)
    • A world of opportunity - investing in overseas markets. (Personal Financial Planning)
    • A second look at an old tool: analytical procedures.
    • Abandoning a partnership interest: is the loss ordinary or capital? (includes related article) (Cover Story)
    • Accounting expert systems.
    • Accounting rule making - a two headed monster?
    • Accounting for impaired loans under SFAS No. 114. (Statement of Financial Accounting Standards)
    • Analytical procedures.
    • Activity-based costing for the total business.
    • Alternative fee agreements with counsel. (Accountants' Liability)
    • Appraising personal property and fine arts.
    • Attestation engagements on compliance.
    • Avoiding probate. (includes related article)
    • Basis adjustments for liquidation payments to retiring and deceased partners.
    • Beyond age-weighted profit-sharing plans. (Employee Benefit Plans)
    • Beware of prohibited transactions with ESOPs: a case in point. (employee stock ownership plans)
    • Building rainmakers. (marketers who can bring in new business to an accounting firm)(includes related article)
    • Business process re-engineering.
    • Calculating fraud damage awards. (The CPA Consultant)
    • California tax update. (State & Local Taxation)
    • Choosing a living trust for estate planning.
    • Case studies in compilation and review. (Auditing)
    • Choosing the best software. (The CPA & The Computer)
    • Client-server systems: opportunities and challenges.
    • Compilations, reviews and audits: the skills required relative to public confidence.
    • Congress, regulators, RAP, and the savings and loan debacle. (regulatory accounting principles)
    • Consumption taxes: a view of future tax reform in America.
    • Controlling appointments. (Software Review) (Evaluation)
    • Controlling how others see you is good business. (The CPA Manager)
    • Corporate borrowing: cash flow implications of in-substance defeasance. (Accounting)
    • Defending against computer viruses.
    • Deferring gains under flexible like-kind exchange rules.
    • Derivative financial instruments: time for better disclosure. (includes related articles) (Cover Story)
    • Discount and capitalization rates in business valuations. (includes appendices)
    • Employee educational assistance: weighing the options. (Federal Taxation)
    • Empowerment zones, enterprise communities, and rural development investment areas. (State & Local Taxation)
    • Ethical reasoning in confidentiality decisions. (includes related article)
    • Evaluating lawyers' responses to audit inquiry letters. (Auditing)
    • FACT-SYS. (Fixed Asset Consolidation and Tracking System) (Software Review) (The CPA & the Computer) (Evaluation)
    • FASB's stock option accounting proposal: correcting a serious flaw. (Financial Accounting Standards Board) (Accounting)
    • Family issues to shape the profession's future. (accounting profession)(includes related articles) (Cover Story)
    • Financial department operating costs. (CPA in Industry)
    • Fifty-percent exclusion of gain from small business stock - incentive or mine field?
    • Financial information used by small independent retailers. (The CPA in Industry)
    • For effective promotion, 'make' news. (marketing accounting services) (The CPA Manager)
    • Funded severance plans - the new defined-benefit plans.
    • GASB issues proposed pension standards. (Government Accounting Standards Board) (Accounting)
    • Group decision-making.
    • Gifts of passive activities may yield a surprising result. (Estates & Trusts)
    • Growth versus income: comparing "apples and oranges." (Personal Financial Planning)
    • Help with the new HUD audit rules. (Department of Housing and Urban Development) (Auditing)
    • House rich but cash poor. (Personal Financial Planning)
    • How to branch into entrepreneurial planning. (CPA in Industry)
    • Impending changes in government financial reporting. (includes related article)
    • Internal control and SEC enforcement actions. (Securities and Exchange Commission) (Auditing)
    • Irregular cash flows and rates of return: a spreadsheet solution. (Personal Financial Planning)
    • It's 10.00 p.m. Do you know where your garbage is? (disposal of confidential documents) (The CPA Manager)
    • Let's try to learn from our problems. (auditing profession) (Accounting & Auditing Alert)
    • Liability of accountants under the Federal securities laws.
    • Library gems: relevant source of data for the accountant. (Accounting)
    • Limiting accountants' liability for prospective financial information. (Accountant's Liability)
    • Manage your distributions wisely at 70 1/2. (minimum distribution rules) (Employee Benefit Plans)
    • Local government deficits. (includes related article)
    • Maximizing distributions while minimizing the grandfather amount. (Employee Benefit Plans)
    • Mediation - an alternate dispute resolution methodology whose time has come. (Accountant's Liability)
    • NAFTA: expectations for the professional accountant. (includes Article 102 of North American Free Trade Agreement)
    • Microsoft gives Access to corporate data. (database application development software) (The CPA & The Computer)
    • NYS business apportionment calculations for corporations and nonresident individuals. (State & Local Taxation)
    • Neural networks: a new technology. (includes directory of neural network products and vendors)
    • NYS transfer tax affects real estate workouts. (New York State) (Estates & Trusts)
    • New York State adds non-resident audit guidelines. (State & Local Taxation)
    • New consolidated return election offers planning opportunities in Arizona. (State & Local Taxation)
    • New regulations on built-in gains and losses on property contributed to a partnership. (Cover Story)
    • New rules on payments to retired partners affect tax planning. (Federal Taxation)
    • OBRA's impact on securities partnerships. (Omnibus Budget Reconciliation Act of 1993)
    • Our profession's "Jurassic Park." (consulting services) (Industry Overview)
    • Overcoming the statute of limitations.
    • PFP Maxima II: Pro Formas for Professionals. (Software Review) (The CPA & The Computer) (Evaluation)
    • PRO*FAS Fixed Asset System. (The CPA & the Computer)
    • Part-time employment opportunities in the field of public accountancy. (The CPA Manager)
    • Partial limitation on the risk of RICO liability. (Accountant's Liability)
    • Personal financial planning. (response to broadcast by radio host who gives financial advice)
    • Payroll taxes and flexible spending accounts.
    • Planning for disaster.
    • Planning for costs associated with environmental clean up. (Personal Financial Planning)
    • Planning for distributions of passive activities by estates. (Estates & Trusts)
    • Preferred stock redemptions: waiting for updated regulations. (Federal Taxation)
    • Potential tax problems when selling mutual fund shares. (Federal Taxation)
    • Privately held companies report reasons for selecting and switching auditors. (Industry Overview)
    • Proposed statement on responsibilities in personal financial planning practice. (Personal Financial Planning)
    • Proposed legislation, Retirement Protection Act of 1993. (Employee Benefit Plans)
    • Public accounting - no longer a profession? (includes related article)
    • Public accounting: the times they are a changin'.
    • Recommendations for the upward mobility of women: what do CPAs think?
    • Purchasers discuss their working relationship with CPAs and accountants. (CPA in Industry)
    • Reporting on advertising costs. (includes related articles)
    • Reporting on investment advisor performance. (includes related article)
    • Reconsidering CPA experience requirements.
    • Reporting on the control structures of city governments. (Auditing)
    • Resident or nonresident? New regulations. (Cover Story)
    • Resolving business disputes through mediation and arbitration. (Accountant's Liability)
    • Revised procedures for changing accounting methods.
    • Richardson predicts: an accounting professional looks into the future of the microcomputer world. (Dana Richardson)
    • Robert Elliott: leading the profession. (interview with the chairman of the American Institute of Chartered Public Accountants' Special Committee on Assurance Services) (Interview)
    • Serving the profession's assurance function. (interview with Vice President Dan Guy of the American Institute of Certified Public Accountants) (Interview)
    • S corporations and IRC Sec. 1244 stock. (Internal Revenue Code)
    • Severance related issues. (Employee Benefit Plans)
    • Simplified employee pensions: the best plan for a small business.
    • Six steps to effective cost management. (CPA In Industry)
    • Software revenue recognition.
    • Solving the documentation dilemma.
    • Stock-based compensation: estimating option values. (Accounting)
    • Take another look at Lotus Agenda. (The CPA & the Computer) (Evaluation)
    • Tax consequences of developers' future improvement costs. (Federal Taxation)
    • Tax court excludes back pay received for age discrimination. (Federal Taxation)
    • Tax expert systems and future development. (The CPA & the Computer)
    • Tax rate compression and estate income tax planning. (includes related article)
    • Taxation of foreign persons on temporary assignment in the U.S. (Federal Taxation)
    • Tax strategies after the Revenue Reconciliation Act of 1993. (includes checklists of business strategies) (Cover Story)
    • The 1993 Tax Act mandates a closer look at S corporations.
    • The Auditing Standards Board at work - interviews with selected members. (includes related article) (Interview)
    • The CPA's reference guide to international accounting. (Accounting)
    • The Family and Medical Leave Act of 1993. (CPA in Industry)
    • The business of public accounting. (includes related article) (Cover Story)
    • The U.S. health care system in transition. (Cover Story)
    • The editors look back at a busy and active year. (1994)
    • The new CPA examination. (includes related article)
    • The new IRS approach to nonfilers and nonpayers. (Federal Taxation)
    • The predictable aspect of mutual funds: fees. (Personal Financial Planning)
    • The tax treatment of deferred rental agreements.
    • There is no such thing as a perfect merger or acquisition. (The CPA Manager)
    • Time for realism in accounting for employers' pension plans. (Accounting)
    • Those monstrous damage awards against accountants.
    • Transfer prices in the real world - 10 steps companies should take before it's too late. (International Taxation)
    • U.S. citizens abroad and Social Security. (Federal Taxation)
    • Type F reorganizations and the impact of the 'Jobco Manufacturing Company' decision. (Cover Story)
    • Understanding banking in the '90s. (The CPA in Industry)
    • Use target costing to improve your bottom-line. (CPA in Industry)
    • What are assets doing on the not-for-profit's income statement? (Accounting)
    • Vendor audits.
    • What are reasonable fees and expenses for legal services? (CPA in Industry)
    • When clients leave. (The CPA Manager)
    • What the courts are saying about financial forecast engagements.
    • Where to deduct administration expenses when marital deduction is claimed - Form 706 or Form 1041? (Estates & Trusts)
    • Windows-based small business accounting software.
    • Windows accounting - is it worth it? (The CPA & the Computer)
  • The CPA Journal Archive
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • New Toll-Free
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Letters of Credit-- Doing Business in a Global Market
      • CPA Journal Online
      • News & Views
      • CPA Journal Online
      • 36% INCREASE IN NEW SUBSCRIPTIONS OVER LAST YEAR!
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • OTHER SOURCES FOR THE CPA JOURNAL
      • 1996 MARKS 100 YEARS AS A LICENSED PROFESSION
      • CPA Journal Online
      • NO QUICK FIX IN SIGHT--ASSEMBLY PROJECT COPES WITH OVER 500 COMMENTS
      • NEW JERSEY ESTABLISHES TAX AMNESTY PROGRAM
      • COORDINATING COMMITTEE OF THE AICPA: A BRIEF SYNOPSIS
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • COST CONTROL--BEAT UP ON YOUR AUDITORS
      • Birth of a Profession
      • Distributions of Marketable Securities from Partnerships
      • The CPA-Financial Planner: Some Insights
      • The Private Securities Litigation Reform Act of 1995
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Implementing Activity-Based Costing
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • EXHIBIT 1
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • ACCOUNTING EDUCATION AND CPE: A CONTINUUM
      • CPE SPONSOR REGISTRATION REQUIREMENTS OF THE STATE BOARDS OF ACCOUNTANCY
      • REGISTERING WITH NASBA MAY NOT DO IT
      • TAX COURT POWERLESS IF TAXPAYER WAITS OVER TWO YEARS AND UNTIL NOTICE OF DEFICIENCY BEFORE FILING
      • SHAKE-UP AT FASB COMPLETELY ERRONEOUS
      • TREASURY NERVOUS ABOUT CYBER-CHEATS
      • A RUSSIAN SUCCESS STORY
      • YOUR RECEPTIONIST IS TALKING ABOUT YOU
      • AICPA TO SELL ENGAGEMENT MANUAL
      • TWO SUPER ARTICLES
      • OTHER SOURCES FOR THE CPA JOURNAL
      • CONFERENCE ON NEW TRENDS IN THE REGULATION OF ACCOUNTING, DISCLOSURE, AND AUDIT
      • CENTENNIAL CELEBRATION OF THE FIRST CPA LAW, THE FIRST CPAS, AND THE FIRST CPA EXAM CONTINUES
      • BOOK REVIEW: FORENSIC ACCOUNTING
      • GOOD NEWS FOR INNOCENT SPOUSES: OVERSTATED COST OF GOODS SOLD IS AUTOMATICALLY GROSSLY ERRONEOUS
      • MOCK MEDIATION WITH CPA AND CLIENT
      • AICPA AND NASBA JOIN FORCES ON REGULATION AND STRUCTURE OF THE PROFESSION
      • FASB BEGINS TO EXPLORE A NEW FINANCIAL REPORTING MODEL
      • The Tax Consequences of Tenant Improvements
      • The New SAS No. 78
      • Limiting Tax Practice Liability
      • The CPA Journal Symposium on the Future of Assurance Services
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • GAYLEN LARSON NAMED TO FASB
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Billing Practices
      • Tax Implications of Executive Reassignments and Terminations
      • Proposal to Say the "F" Word in Auditing Standards
      • Expanding Your Role in ISO 9000
      • Computer Multimedia Presentations
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Retroactive Disqualification of Pension or Profit Sharing Plans
      • Dealing with IRS Collection Problems
      • Guidance on Financial Status Audits: It's Not Just for CPAs
      • Quality Control Standards Revisited
      • Implementing SFAS No. 121 for the Impairment of Real Estate
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • A Spreadsheet for Netting Property Transactions at Year End
      • Coping with Nonprofit Accounting Rules
      • News & Views
      • CPA Journal Online
      • CPA Journal Online
      • Selling an Accounting Practice
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Busy Season--Are You Ready?
      • CPA Journal Online
      • CPA Journal Online
      • Internal Audit Outsourcing
      • Married Filing Separate Returns
      • Reporting Comprehensive Income
      • The Ever Ready IRA
      • Toward Improved Accounting for Derivatives and Hedging Activities
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • The Dynasty Trust
      • CPA Journal Online
      • Estate Planning Options for IRAs
      • Trust Your House
      • Gifts to Minors
      • The Tax Consequences of Dividing Retirement Assets at Divorce
      • Qualified Disclaimers Can Add Flexibility to an Estate Plan
      • Charitable Remainder Trusts
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Internet Uses for Tax Practice
      • The Internet: Changing the Way Corporations Tell Their Story
      • Recycling Opportunity
      • Technology in Small Businesses
      • Software Tools to Manage Your Practice
      • The Software Your Colleagues Are Using
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • 1996 Federal Tax Law Changes
      • Pension Simplification Provisions of The Small Business Job Protection Act
      • The Future of Private Sector Standard Setting
      • Professional License Value in a Divorce
  • The CPA Journal Archive
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Report Card On the Accounting Profession
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Accounting for Internal Use Software
      • Personal Liability For Employee Withholding Taxes
      • A
      • EMERGING ISSUES Affecting CPA's In Industry
      • How to
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Accounting for Transfers
      • FEDERAL
      • An Assessment of Accounting Information Security
      • WILL THE IRS PLEASE CALL THE EPA...AGAIN
      • New
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Selecting a
      • THE STATUS OF
      • Distributions by LLCs
      • DOING BUSINESS IN
      • The GASB's Proposed Statement on the
      • Online Databases- Information available electronically
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Tax Treaties
      • Viatical Settlements
      • The New Not-for-Profit Audit and Accounting Guide
      • The Accounting Profession
      • Charles Waldo Haskins
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Watch out for that tree!
      • SIZING UP THE TAXPAYER'S NEEDS
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • BROKERS AND DEALERS IN SECURITIES
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • PC-Based
      • The CPA's Role in Disaster Recovery Planning
      • Electronic Data
      • PUSH TECHNOLOGY
      • An Auditor's Primer on
      • NETWORKING AND DATA COMMUNICATIONS BASICS
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • The Use of Trusts in Estate Planning
      • The
      • CPA Journal Online
      • Estate and Gift Tax Provisions of TRA '97
      • DOES YOUR NONPROFIT BREAK EVEN?
      • CPA Journal Online
    • 1997 CPA Journal Indices
      • CPAJ Header
      • 1997 Index
      • 97_indexlist.htm
  • The CPA Journal Archive
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Survival of the Fittest
      • Perspectives on ISO 9000CPA
      • THE
      • Taxation of Internet Commerce
      • The Need for
      • Not All Partners Are Created Equal
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • NEW THIS MONTH
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • Avoiding Entrapment
      • CPA Journal Online
      • Payments to Former Spouses
      • Popular Financial Reports for Citizens
      • REMOTE ACCESS: ON THE ROAD OR AT HOME
      • The
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • The KEEPER of the FLAME
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
      • CPA Journal Online
    • July Highlights
    • September Highlights
    • September Highlights
    • CPA Journal
    • CPA Journal November Highlights
    • CPA Journal December Highlights
  • The CPA Journal Archive
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
    • CPA Journal Highlights
  • The CPA Journal Archive
    • CPA Journal Highlights
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
  • The CPA Journal Archive
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal: 2001
  • The CPA Journal Archive
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • The CPA Journal
    • October 2002 Issue
    • November 2002 Issue
    • Preview: December 2002 Issue
  • The CPA Journal Archive
    • Preview: January 2003 Issue
    • Preview: February 2003 Issue
    • Preview: March 2003 Issue
    • Preview: April 2003 Issue
    • Preview: April 2003 Issue
    • Preview: June 2003 Issue
    • Preview: July 2003 Issue
    • The CPA Journal: Table of Contents
    • The CPA Journal: Table of Contents
    • The CPA Journal: Table of Contents
    • The CPA Journal: Table of Contents
    • The CPA Journal: Table of Contents
  • The CPA Journal Archive
    • The CPA Journal: Table of Contents
    • The CPA Journal: Table of Contents
    • The CPA Journal: Table of Contents
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
  • The CPA Journal Archive
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
  • The CPA Journal Archive
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • OK
  • The CPA Journal Archive
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
  • The CPA Journal Archive
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • The CPA Journal Online
    • OK
  • The CPA Journal Archive
  • The CPA Journal Archive
    • OK
  • The CPA Journal Archive
  • The CPA Journal Archive
    • OK
  • The CPA Journal Archive
    • OK
  • The CPA Journal Archive
    • OK
  • The CPA Journal Archive
  • The CPA Journal Archive
  • The CPA Journal Archive
  • Legal Desclaimer

Online Sitemap Generator Sitemap Generator Download