November 2004/Vol. LXXIV, No. 11


Tallying the Cost of the Sarbanes-Oxley Act

Reconciling Image with Reality

The CPA Journal Has Moved

Remember Your Manners When Using Technology

The Estate-Gift Tax: Why Scrap It?

After the Sale of a Family Business

Seize the Moment!': An Interview with IIA Chairman Betty McPhilimy

Book Review: The Audit Committee Handbook, 4th Edition


Accounting & Auditing
Audit Committee Responsibilities

Elements of Sampling: The Population, the Frame, and the Sampling Unit

Before and After Enron: CPAs' Views on Auditor Independence

International Accounting
Developments in International Standards Setting: Equity-Based Compensation

Comprehensive Income: Reporting Preferences of Public Companies

Federal Taxation
New Rules Prevent Duplicated Losses

IRS Raises Standard for Tax Practitioners Providing Tax Opinions

Some IRS Determination Letters of Tax-Exempt Status Are Subject to Disclosure

State and Local Taxation
Tax Changes in the New York State 2004-2005 Budget

Business Valuation
Valuing Operating Assets in Place and Computing Economic Value Added

Trusts & Estates
Unified Credit Funding Technique Approved By IRS

Personal Financial Planning
Cash: The Favorite Target of Fraudsters

Business Income Insurance

Maximize Insurance Brokers' Performance Through the Brokerage Service Agreement

Responsibilities & Leadership
Enhancing Fraud Detection Through Education

Helping Students Identify Opportunities in the Accounting Profession

What to Bookmark
Website of the Month:

Economic & Market Data
Monthly Update
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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.

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