May 2006/Vol. LXXVI, No. 5

Perspectives

The Demise of Social Security

Scoring the CPA Exam

End of the Myth: CPAs Do Have to Write

Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance

InFocus

The History of Major Changes to the Social Security System

Social Security: The Past, the Present, and Options for Reform

Essentials

Accounting & Auditing
Auditing
Revisiting the Ripple Effects of the Sarbanes-Oxley Act

Standards Setting
GAAP Requirements for Nonpublic Companies

Taxation
Corporate Taxation
S Corporations and Salary Payments to Shareholders

Federal Taxation
IRS Issues Proposed Regulations on the Domestic Production Activities Deduction

State & Local Taxation
New York Introduces Security-Training Tax Credit

New York State Sales Tax and the Choice of Business Entity

Finance
Personal Financial Planning
The Roth 401(k) and Financial Planning Strategies

Individual Retirement Accounts and Bankruptcy

Management
CPA Consultant
CPAs as Forensic Accountants in Divorce Engagements

Responsibilities & Leadership
Education
Motivation in the First Accounting Course

Technology
What to Bookmark
Website of the Month: AccountingStudents

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Litigation Risk Management



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