November 2006/Vol. LXXVI, No. 11


The Benefits of Early Controls Assessment

Leap of Faith

Social Security Reform

Money Laundering: A Concise Guide for All Business

'Ethics Are Ethics'


Fact, Fiction, and Fair Value Accounting at Enron


Accounting & Auditing
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

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

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

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
A Preliminary Response to the Computer-Based CPA Exam Education

What to Bookmark
Website of the Month:

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Insuring the Integrity of Financial Statements and the Audit Process

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