May 2006/Vol. LXXVI, No. 5


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


The History of Major Changes to the Social Security System

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


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

Standards Setting
GAAP Requirements for Nonpublic Companies

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

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

Individual Retirement Accounts and Bankruptcy

CPA Consultant
CPAs as Forensic Accountants in Divorce Engagements

Responsibilities & Leadership
Motivation in the First Accounting Course

What to Bookmark
Website of the Month: AccountingStudents

Economic & Market Data
Monthly Update
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Litigation Risk Management

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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