April 2006/Vol. LXXVI, No. 4


Implementing Sarbanes-Oxley Act Section 404

Professional Ethics and the CPA in Industry

The Voice of Experience

Professional Responsibility and the Fate of Whistleblowers

Guide to U.S. Anti - Money Laundering Requirements: Frequently Asked Questions (2nd Edition)

Intelligence Gathering and the Future of Internal Audit


Transition in the Office of the Chief Auditor of the PCAOB: Exclusive CPA Journal Interviews with Douglas R. Carmichael and Thomas Ray


Accounting & Auditing
Automating the Confirmation Process

Assurance Service
Fraud Requirements in SSARS 10

Standards Setting
Fair-Value Accounting

Compliance & Enforcement
The Tax Gap: Measuring the IRS's Bottom Line

Federal Taxation
Deductibility of MBA Educational Expenses Under the Allemeier Opinion

State & Local Taxation
New York City Makes Major Changes to the Unincorporated Business Tax

New York Personal Income Tax for Part-Year Resident Partners

Employee Benefit Plans
De Minimis Fringe Benefit Rules: Current Guidance and Tax Implications

ERISA Fiduciaries' Duties in Mutual Fund Investigations

DOL Guidance on Missing Participants

Estates & Trusts
Tax Court Limits Trust Deductions

Understanding Buy-Sell Agreements

The CPA in Industry
Requirements for Money Service Businesses Under the Bank Secrecy Act

The CPA in Mediation & Arbitration
Mediation Is the Best Means of Dispute Resolution

Employee Benefits Plans
Limited Scope Audits for Plan Sponsors

Responsibilities & Leadership
How to Make an Ethics Program Work

Pivot Tables: A Means to Quick, Accurate Trial Balances

What to Bookmark
Website of the Month: FindLaw's Tax Law Guide

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Regulating the Accounting Profession

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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