October 2007/Vol. LXXVII, No. 10

Perspectives

Ethics of Options Repricing and Backdating

Connecting the Dots

Correction

Book Review: Internal Audit Reports Post-Sarbanes-Oxley: A Guide to Process-Driven Reporting

Letters to the Editor

In Focus

Backdating Employee Stock Options: Accounting and Legal Implications

Backdating Employee Stock Options: Tax Implications

Essentials

Accounting & Auditing
Accounting
Post-Sarbanes-Oxley Audit Planning

SEC Practice
Sarbanes-Oxley Section 404 and Internal Controls

International Accounting
International Standards for Small and Medium-Sized Entities

Taxation
Corporate Taxation
The Challenges of Transparency in Corporate Tax Departments

Federal Taxation
Early Retirement: IRS-Approved Options for Early Withdrawals

State & Local Taxation
New York City's 2007 Business Tax Package

Finance
Corporate Finance
SBA Partners Help Small Businesses

Management
Practice Management
Managing Human Resources in a Small Firm

Meeting the Information Needs of Professional Staff

Responsibilities & Leadership
Corporate Governance
Options Backdating

Technology
What to Bookmark
Website of the Month: myStockOptions.com

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Options Timing: Lucky Strikes or 20/20 Hindsight?



The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

©2009 The New York State Society of CPAs. Legal Notices