June 2006/Vol. LXXVI, No. 6

Perspectives

Could Sarbanes-Oxley Benefit Non-SEC-Registrant Audits?

Ignorance of the Law Is Not a Defense

Mark-to-market Accounting: "True North" in Financial Reporting

Grinding the Sarbanes-Oxley 'Ax'

InFocus

The Chilling Effect of SARBANES-OXLEY: Myth or Reality?

Essentials

Accounting & Auditing
Auditing
Adding Significant Value with Internal Controls

Assessing Materiality

Taxation
Federal Taxation
Collection Due Process and Bankruptcy

Corporate Taxation
Minimizing Self-Employment Tax of LLC Managing Members

Not-for-Profit Organizations
Intermediate Sanctions and Exempt Organizations

Finance
Personal Financial Planning
Retirement at 62: Is Receiving Social Security Early Worth It?

Exchange Deferral to the Same Transaction

Estates & Trusts
Economic Damages Under New York Wrongful Death Statute

Management
Practice Development
Is Income from Business Entity Formations Worth It?

The CPA in Mediation & Arbitration
Mediated Settlement of a Native American Land Claim

Responsibilities & Leadership
Education
The 150-Hour Requirement: Perceived Impact on Quality and Image of the Profession

Technology
What to Bookmark
Website of the Month: AccountingPage

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
The GAAP Between Public and Private Companies



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.

©2009 The New York State Society of CPAs. Legal Notices