January 2006/Vol. LXXVI, No. 1

Perspectives

Public Accounting Needs Good Followers

Reforming Peer Review: Full Steam Ahead

Reality Check: Accounting Alerts for Investment Advisors

Kranacher Named Editor-in-Chief

AICPA Ethics Interpretation 101-3: What It Means to Small Firms

Accounting and Finance Salaries Forecast to Rise in 2006

Essentials

Accounting & Auditing
Auditing
Weighing the Public Interest

How Reliable Is Haphazard Sampling?

International Accounting
The Joint Business Combinations Project

Taxation
Federal Taxation
Benefits for Servicemen and Women Under the Military Family Tax Relief Act of 2003

The American Jobs Creation Act and Partnership Basis Adjustments

Corporate Taxation
Interest-Free Loans to Shareholders

International Taxation
Repatriated Dividends Encouraged Under the American Jobs Creation Act

Finance
Personal Financial Planning
Planning for College Tuition Tax Benefits

Tax Act Changes Affect Investing in Real Estate

Gain Rollover May Apply in the Sale of a Principal Residence

Business Valuation
The Benefits of Hybrid Valuation Models

Management
Fraud
Fraud Prevention

CPAs' Role in Fighting Fraud in Nonprofit Organizations

Responsibilities & Leadership
Specialized Practice
A History of the Development of the AICPA's Specialty Designation
Program

Technology
E-Filing
E-filing Benefits and Requirements

What to Bookmark
Website of the Month: taxes.about.com

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Not-for-Profit Governance: Too Much or Not Enough?



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