August 2005/Vol. LXXV, No. 8

Perspectives

CPAs in China: Fascinating Similarities and Differences

Perseverance Brings Results: Improving Accountability

What Nonaccelerated Filers Can Learn About Sarbanes-Oxley Compliance

Reasonable Security Practices: The AICPA/CICA Privacy Framework

Social Security: Safety Net in Need of Repair

The Influence of a State Board of Public Accountancy on Ethics Education

Can Proposed Audit Adjustments Challenge Auditor Independence?

Values and Ethics for CPAs in a Changing World

Forensic Accounting and Fraud Investigation for Non-Experts

Letters to the Editor

Leveling the Online- Marketing Playing Field

InFocus

The Varying Concept of Auditor Independence

Essentials

Accounting & Auditing
Accounting
Accounting for Stock Options

What's New in Pension Disclosure for Nonpublic Entities?

Assurance Services
New Guidance for Review Engagements: SSARS 10

Auditing
The Role of Audit Committees in the Public Sector

Taxation
Corporate Taxation
New Schedule M-3 Expands Reporting for Large Corporations

Federal Taxation
Shifting the Burden-of-Proof Rules in Federal Tax Cases

Tax Changes in the American Jobs Creation Act of 2004

Finance
Employee Benefit Plans
The New PBGC Voluntary Correction Program

PBGC Proposes Changes to Participant Notice Penalties

Business Valuation
Understanding the Valuation Discount for Lack of Marketability

Management
Practical Advice
Primer on Partnership-Compensation Models

The CPA in Mediation & Arbitration
Mediation Using Experts

Consulting
Role of the Litigation Consultant in Post-Closing Purchase Price Adjustments

Responsibilities & Leadership
Accounting Education
The Sarbanes-Oxley Act and Undergraduate Courses

Technology
Information Management
Navigating the Standards for Information Technology Controls

What to Bookmark
Website of the Month: Camico

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Behavior, Measurement, and Neutrality



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