February 2006/Vol. LXXVI, No. 2

Perspectives

Give Me the Good and the Bright

On Solving Problems Before They Become Crises

Correction

The AICPA Audit Committee Toolkit for Not-for-Profit Organizations

Tax Season Advice: Documentation Can Minimize Liability

In Defense of Fair Value

InFocus

Special Tax Issue:
The SET Tax: A Tax System for Our Future

Reflections on Reform

An Experiment in Reforming the Tax System

Essentials

Accounting & Auditing
Auditing
Principles-Based Accounting

Taxation
State & Local Taxation
New York Moves to a Single-Factor Allocation Formula

Finance
Employee Benefit Plans
Department of Labor Position on 401(k) Elective Deferral Deposits

Management
Employee Benefit Plans
Third-Party Plan Administrators and SAS 70

Responsibilities & Leadership
Education
Expanding Ethics Education: Professionals Can Participate

Technology
What to Bookmark
Website of the Month: Small Business Taxes & Management

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Working
to Protect the Public's Assets



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