June 2004/Vol. LXXIV, No. 6

Perspectives

Regulation and Unintended Consequences: Thoughts on Sarbanes-Oxley

Embracing the Evolution of Peer Review

Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value

Sarbanes-Oxley and Whistle-blower Protections

Review and Revise Insurance Porfolios

Encouraging Employee Communication

Taking Smart Risks

Top Five Reasons People Stay in Their Jobs

Balanced Scorecard Step-by-Step for Government and Nonprofit Agencies

Letters to the Editor

Essentials

Accounting & Auditing
Accounting
Transitioning to the Fair Value Method

An Extraordinary Decision Leads to Extraordinary Changes

Taxation
Federal Taxation
A Simpler 'Life' for Some Business Taxpayers

Accounting Firm Required to Release Names of Investors in Tax Shelter

State & Local Taxation
New York Challenges 631(d) Treatment

Finance
Personal Financial Planning
Choosing the Best Tax-Favored Education Benefit Strategy

Financial Management
The Seven Fatal Flaws of Performance Measurement

Corporate Finance
Structuring Corporate Buy-Sell Agreements

Management
Management Tools
Balanced Scorecard and Government Entities

Mediation & Arbitration
Nondisclosure of Arbitrator Conflicts and the 'Evident Partiality' Standard

Responsibilities & Leadership
Ethics
Improving Professional Ethics

Professional Practices
Components of the AICPA's Statements on Standards for Tax Services

Technology
What to Bookmark
Website of the Month: Eisner & Lubin LLP

Information Management
Security Safeguards Over Wireless Networks

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
CPAs' Responsibilities: Article IV Objectivity and Independence



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