November 2006/Vol. LXXVI, No. 11

Perspectives

The Benefits of Early Controls Assessment

Leap of Faith

Social Security Reform

Money Laundering: A Concise Guide for All Business

'Ethics Are Ethics'

InFocus

Fact, Fiction, and Fair Value Accounting at Enron

Essentials

Accounting & Auditing
Accounting
New Pension Accounting Rules: Defusing The Retirement Time Bomb

Accounting Practices in U.S. Public Companies

Internal Controls
Reporting on Internal Control Over Financial Reporting

Taxation
Federal Taxation
The Bankruptcy Reform Act of 2005: A New Landscape

Tax Incentives
Renewal Communities Revisites

State & Local Taxation
New York Reduces the Franchise Tax for Small Businesses

Estates & Trusts
IRAs in the Gross Estate Not Reduced for Income Taxes

Finance
Personal Financial Planning
New IRS Ruling on Employer-Sponsored Home Buyout Programs

New Substantiation Rules for Donating Used Vehicles

Employee Benefit Plans
Participant-Level Money Management Account Option

Management
Practice Management
The Cull-Out Sale: Partial Retention of a Practice

Career Paths
Achieving a More Diverse Profession

Professional Liability
Peace of Mind: The Prompt Reporting of an Insurance Claim

Responsibilities & Leadership
Education
A Preliminary Response to the Computer-Based CPA Exam Education

Technology
What to Bookmark
Website of the Month: Accountant.intuit.com

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Insuring the Integrity of Financial Statements and the Audit Process



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