Briefing Book on Issues Facing the CPA Profession
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BRIEFING BOOK ON ISSUES FACING THE CPA PROFESSION

Spring 1997

Publisher & Editor-in-Chief
ROBERT L. GRAY, CPA

Consulting Editor
WALTER M. PRIMOFF, CPA

Managing Editor
JAMES L. CRAIG, Jr., CPA

Coordinating Editor
ANTHONY J. MANCUSO, CPA

Contributing Editors
JOANNE S. BARRY
JOHN F. BURKE, CPA
DOUGLAS R. CARMICHAEL, CPA
JAMES L. CRAIG, Jr., CPA
DANIELLE D'ANGELO
ANNETTE DAVIS
ROBERT L. GRAY, CPA
JAMES L. HARDENBURG, CPA
ANTHONY J. MANCUSO, CPA
DONNALEE NARDO
WALTER M. PRIMOFF, CPA
WILLIAM J. PRUE, CPA
ANN E. SPAULDING
JAMES A. WOEHLKE, CPA

The Briefing Book on Issues Facing the CPA Profession is published three times a year by The CPA Journal, 530 Fifth Avenue, New York, NY 10036-5101. It consists of a Spring annual edition with supplements in the Fall and Winter. It is also available on LUCA OnlineTM the New York State Society of CPAs electronic bulletin board.

SUBSCRIPTION - Annual subscription price to nonmembers is $45. To subscribe call (800) 633-6320. Copyright @ 1997 by The CPA Journal. All rights reserved. No part of this publication may be produced, stored in a retrieval system, or transmitted, in any form or by any means—electronic, mechanical, recording, or otherwise—without the written permission of The CPA Journal.

INTRODUCTION


The Spring (annual) edition of The Briefing Book on Issues Facing the CPA Profession is organized by subject area. Within each subject the material is divided into Hot Topics—those issues that are currently of major significance--and Emerging and Other Issues—those likely to become important and those of continuing interest to the profession. The major subject areas are as follows:

National issues:

Federal Legislation --Non-Tax

State Legislation--Non-Tax

Accounting Principles and Auditing Standards

Tax Matters

Ethics and Professional Regulation

Accountancy Practice Issues

The fall and winter supplements present new issues that have arisen or those that have had significant developments since the last edition. Tables of exposure drafts outstanding and pronouncements having current and future effective dates are presented in their entirety in each edition of the briefing book.

In addition, supplements that present the issues from the state perspective are available.

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The contents included herein are based on the best available information at the time of publication. Before acting upon any of the information contained herein, readers should satisfy themselves that no new developments have occurred.

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It's Here!

Published by The CPA Journal, the Briefing Book on Issues Facing the CPA Profession is a valuable technical resource to keep you informed and updated on important issues and developments facing the CPA profession today. It is an indispensable addition to your professional library.

Whether you're a CPA in education, industry, government, or public practice, you cannot afford to be without this premiere information-packed resource of current and relevant information.

The Briefing Book covers the following six major subject areas divided into two subsections: Hot Topics and Emerging Issues and Other Issues:

. Tax Matters

. Accounting Principles and Auditing Standards

. Ethics and Professional Regulation

. Federal Legislation (Non-Tax)

. State Legislation (Non-Tax)

. Accountancy Practice Issues