June 2005/Vol. LXXV, No. 6

Perspectives

Reflections on the NYSE and the 'Grasso Affair'

Fixing the Income Tax: Transparency and Simplicity

The Focus of Future PCAOB Auditor Inspections

Examining the Future of Broad-Based Options

How Does the Push for Ethics and Accuracy Affect Valuations and Appraisals?

Does Being the Auditor Impair Independence?

Advantages of Human Resources Outsourcing

An Overview of Tax Audits in Russia

Document Destruction and Privacy Protections

Section 1031 Exchanges: Underused Tax- Planning Tool

Asset Based Finance: Proven Disciplines for Prudent Lending

Letters to the Editor

InFocus

Consolidation and Competition in Public Accounting

Essentials

Accounting & Auditing
Accounting
FASB Interpretation 46(R): Consolidation Required in Unexpected Situations

Auditing
Toward Improved Internal Controls

Audit Documentation: It's a Whole New World

CPAs' Perceptions of the Impact of SAS 99

Taxation
Federal Taxation
International Shipping Industry Benefits from Recent Tax Changes

Offshore Outsourcing of Tax-Return Preparation

Expansion of Merger and Consolidation Provisions

Rethinking the 'Responsible Person' Penalty

Finance
Personal Financial Planning
Financial Advisers and Planned Giving: Doing the Right Thing

Management
Practice Development
Private Nonoperating Foundations and Supporting Organizations

Responsibilities & Leadership
Education
Now Is the Time for Ethics in Education

Technology
What to Bookmark
Website of the Month: Freed Maxick & Battaglia, PC

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
For Whom Do We Account?



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