April 2004/Vol. LXXIV, No. 4

In Focus

Evolving Regulations and Oversight in the Public Interest

Perspectives

Is Auditor Independence Really the Solution?

Publisher’s Column

Supply Chain Management

Companies Must Adapt to the Internet to Survive

The Sarbanes-Oxley Act and the Evolution of Corporate Governance

Winning an RFP

Myths About Change

Office of Civil Rights Provides Guidance on HIPAA Privacy Rule

ADR and the Workplace

‘Top 10 Technologies’

Book Review: Internal Control: Letters to the Editor

Letters to the Editor

Essentials

Accounting & Auditing
Auditing

Using Disclaimers in Audit Reports

Accounting
New Guidance for Compilation and Review Engagements

Taxation
Federal Taxation
Responsible Person Penalty: A Look at the Elements

Corporate Taxation
More States Challenge Trademark Holding Companies

Finance
Personal Financial Planning
Identity Theft: It Can Happen to You

Business Valuation
A New Approach to Uncertainty in Business Valuations

Personal Financial Planning
Life Settlements: An Insurance Planning Tool

Management
Information Security
Online Identity Theft and Business

Career Paths
Promotion to Partner in Big Firms: Truths and Trends

Responsibilities & Leadership
Education
The 150-Hour Requirement and Its Effect on Student Enrollment

Education
Time to Change Introductory Accounting

Technology
E-Commerce
Protecting Domain Name Assets

What to Bookmark
Website of the Month: American Institute of Professional Bookkeepers

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
CPA Independence, Present and Future



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