February 2005/Vol. LXXV, No. 2

Perspectives

Using Cultural Audits to Assess Tone at the Top

CPAs' Role in Reforming the Tax Code and Social Security

On Solving the Problem, Not Being It

150 Hours and the Market

The Handbook of Business Valuation and Intellectual Property Analysis

Inbox: Letters to the Editor

In Focus

The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards (Part II)

Essentials

Accounting & Auditing
International Accounting
Accounting and Reporting for Financial Instruments: International Developments

Auditing
Interviewing as an Auditing Tool

Accounting
Performing and Documenting Review Engagements

Taxation
Federal Taxation
A Student Perspective on the IR's VITA Program

New Tax Acts Toughen Rules for Noncash Charitable Contributions

Finance
Corporate Finance
Tax Effects on Partnership and Limited Liability Company Interests

Business Valuation
CPAs and the Changing Valuation Field

Employee Benefit Plans
Nonqualified Deferred Compensation Plans

Not-for-Profit-Organizations
Supporting Organizations, Sections 501(c)(3) and 509(a)(3)

Management
Practice Advice
Due Diligence Before Buying or Selling an Accounting Practice

Responsibilities & Leadership
Education
Bridging the Gap Between Professors and Practitioners

Technology
Security
Why Archiving E-mail Is Important

What to Bookmark
Website of the Month: Legalbitstream

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Special Issues of The CPA Journal



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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