February 2007/Vol. LXXVII, No. 2

Perspectives

An Accountability View of Accounting

Social Security and the U.S. Tax Code: Ripe for Reform

Staffing Up for Tax Season

Many Companies Have Formalized Antifraud Programs and Controls

Promoting Audit Quality: U.K. Financial Reporting Council Discussion Paper

Update Due to Tax Extender Legislation

Book Review: Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition

In Focus

Transparency and Undertandability, But for Whom?How Different Standards Setters Define the 'Average User'

Essentials

Accounting & Auditing
Accounting
Auditors' Responsibilities Formalized Under SAS 109

Auditing
PCAOB Rules on Independence and Personal Tax Services

Accounting
Extraordinary Items:Time to Eliminate the Classification

Taxation
Federal Taxation
States' Tax Credits for Company-Financed Research

State & Local Taxation
Twists in Determining New York State Taxable Income

Finance
Estates & Trusts
Trust-Owned Life Insurance: Policy Review and Funding Techniques

Management
Firm Management
Meeting the Challenges of Age Diversity in the Workplace

Practice Management
The Small Business Administration's 8(a) Business Development Program

Responsibilities & Leadership
Coporate Governance
The Role of the CPA in Coporate Compliance Committees

Technology
What to Bookmark
Website of the Month: Tax History Project

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
The Great Divide: Academia and Practice



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