December 2005/Vol. LXXV, No. 12


On Corruption and Accounting: No Panacea for a Modern Disease

Committees Play a Role in Shaping Policy

Governance Changes Resulting from the Sarbanes-Oxley Act

Curbing High Payroll Costs

Making Bookkeeping Add Up to Better Business

New PCAOB Rules Affect Personal Tax Services for Key Management


Accounting at a Crossroad


Accounting & Auditing
Auditor's Need for a Cooling-off Period

The Use of Control Self-Assessment by Independent Auditors

Accounting for Asset Retirement Obligations

Federal Taxation
Minister Housing Allowance Presents New Challenges

Tax Act Creates Uniform Definition of a Qualifying Child

Personal Financial Planning
Estate Planning for Qualified Personal Residence Trusts

Employee Benefit Plans
401(k) Plans and Liability Exposure for Plan Sponsors

The CPA in Mediation & Arbitration
The Arbitrator Selection Process and New Ethical Standards

Responsibilities & Leadership
Accounting Ethics Courses: A Professional Necessity

The Benefits of XML Implementation for Tax Filing and Compliance

What to Bookmark
Website of the Month: AICPA's Center for Public Company Audit Firms

Economic & Market Data
Monthly Update
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Inside the Journal

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