January 2007/Vol. LXXVII, No. 1

Perspectives

Reducing Sarbanes-Oxley Compliance Costs

Quality over Quantity

Top 10 Records-Management Resolutions for the New Year

The CPA Profession: Opportunities, Responsibilities, and Services

Inbox: Letter to the Editor

In Focus

The Charitable Reform Provisions of The Pension Protection Act of 2006

Essentials

Accounting & Auditing
Auditing
Can Audit Committees Prevent Management Fraud?

Financial Accounting
New Accounting Rules for Postretirement Benefits

Taxation
Federal Taxation
Increased Scrutiny of Reportable Transactions

IRC Section 1031 Tax-Deferred Exchanges

What Is an 'Honest and Reasonable' Tax Return?

Finance
Personal Financial Planning
Using The Roth IRA for Current-Year Tax Relief?

Employee Benefit Plans
ERISA Fiduciary Responsibilities and Registered Investment Advisors

Management
Career Path
Executive Women in Finance

Employee Benefit Plans
Terminating Traditional Pensions

Responsibilities & Leadership
Ethics
Accounting Ethics Courses: Do They Work?

Technology
The CPA & The Computer
Technology Changes the Form and Competence of Audit Evidence

What to Bookmark
Website of the Month: Tax Guide for Investors

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
'Tis the (Tax) Season



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