December 2005/Vol. LXXV, No. 12

Perspectives

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

InFocus

Accounting at a Crossroad

Essentials

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

The Use of Control Self-Assessment by Independent Auditors

Accounting
Accounting for Asset Retirement Obligations

Taxation
Federal Taxation
Minister Housing Allowance Presents New Challenges

Tax Act Creates Uniform Definition of a Qualifying Child

Finance
Personal Financial Planning
Estate Planning for Qualified Personal Residence Trusts

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

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

Responsibilities & Leadership
Education
Accounting Ethics Courses: A Professional Necessity

Technology
E-Filing
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
(requires Adobe Acrobat)

Editorial
Inside the Journal



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