April 2005/Vol. LXXV, No. 4


The Sarbanes-Oxley Ax

Responsibility for Ethics: Firms or Individuals?

School Boards Don't Need State Oversight

The Role of the Ombudsman

Integrating Sarbanes-Oxley, Leadership, and Ethics

Real-Time Accounting

Social Security: A Macroeconomic Issue

Beyond GAAP: Issues Involving the Sarbanes-Oxley Certification Language

Governmental Accounting Made Easy

Letters to the Editor

To Strengthen a Nonprofit Oversight Function, Find the Right People

In Focus

Esprit de Corps and Transcendent Organizational Behavior


Accounting & Auditing
Foreign Currency Forward Contract Hedges of Exposed Assets/Liabilities

Revenue Recognition for Software Products with Multiple Deliverables

Corporate Transparency:Code of Ethics Disclosures

Federal Taxation
Contingent Attorneys'; Fees: The Income Tax Dilemma

Acceptance of an Offer in Compromise May Preclude Further Relief

State & Local Taxation
Evaluating the Election to Deduct State and Local Sales Tax

IRS Final Regulations Define Trust Income

Personal Financial Planning
The Art of the Deal: Tax Consequences of Collecting

Detecting Occupational Fraud: Billing Schemes

Mediation & Arbitration
IBR Can Achieve More in Negotiations

Responsibilities & Leadership
he Effectiveness of the 150-Hour Requirement

The CPA & The Computer
Securing Wireless Networks Against Intruders

What to Bookmark
Website of the Month: Essential Links to Taxes

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

General Purpose Financial Statements

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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