April 2006/Vol. LXXVI, No. 4

Perspectives

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

InFocus

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

Essentials

Accounting & Auditing
Auditing
Automating the Confirmation Process

Assurance Service
Fraud Requirements in SSARS 10

Standards Setting
Fair-Value Accounting

Taxation
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

Finance
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

Management
Consulting
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
Ethics
How to Make an Ethics Program Work

Technology
Software
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)

Editorial
Regulating the Accounting Profession



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