March 2005/Vol. LXXV, No. 3

Perspectives

Don't Shrink from the Challenge; Stand Up and Do What's Right

'Encouragement of a Great Example': CPAs on Boards

Sarbanes-Oxley and Social Clubs and Other Tax-Exempt Organizations

Outsourcing Tax Return Preparation and Its Implications

Current Trends in Hedge Funds

Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists and Procedures, 4th Edition

Letters to the Editor

Essentials

Accounting & Auditing
Government Accounting
GASB Statements 34 and 41

Auditing
Auditor Changes and Restatements

Accounting
Company-Owned Life Insurance in Business Combinations and Goodwill Testing

Taxation
Federal Taxation
Are Business Trips Deductible Expenses or Taxable Employee Fringe Benefits?

State & Local Taxation
American Jobs Creation Act of 2004 and State Income Taxes

Finance
Employee Benefit Plans
Advantages of 401(k)- Profit-Sharing Plans

Estate Planning
Limited Liability Companies and Estate Planning

Personal Financial Planning
Taxes and Bond Returns

Medicaid Planning with Life Estates

Management
The CPA in Industry
Internal Controls and the ISA Program

Management Tools
Are Technical Skills Still Important?

Responsibilities & Leadership
Education
The Importance of Educators and Coursework in Choosing an Accounting Career

Corporate Governance
Corporate Governance and the Forensic Accountant

Technology
What to Bookmark
Website of the Month: GPO Access

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
The Rhetoric of Belief



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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