The Financial Manager
Personal service and low overhead enable one small firm to perform engagements for a multinational clientele.
Employment
The issue of worker classification—employee or independent contractor—refuses to be ignored. Two new proposals bring renewed hope for relief.
Technology
Finding information on the Internet can be a slow, tedious affair. However, the Net has search tools that can speed the operation; they're free and don't need special downloading to get them up and running. Learn which search tools are best for different jobs.
Practice Management
In many small firms, to comply with AICPA practice monitoring requirements individuals have to review their own performance. This article provides some examples of ways they can effectively apply specific procedures.
Technology
Office suites are teamed-up software products—typically a word processor, spreadsheet, database and presentation application—that are sold as a single product. The applications are designed to work together, sharing computer resources, and to effortlessly import and export data from any other application on the team. This article describes the latest versions of the leading office suites—from Corel, Lotus and Microsoft.
Corporate Tax
The Small Business Job Protection Act included numerous changes to the rules governing the use of S corporations. These revisions make it easier for those businesses to operate and for owners to transfer their interests.
Assurance Services
The introduction of new assurance services could create opportunities for the CPA profession that are larger than anyone imagined. The AICPA special committee on assurance services has already developed business plans for six services and explored more than 200 others. This is the first article in a four-part series.
The Small Practitioner
A CPA who switched from public accounting to industry finds himself at the center of the company's efforts to expand internationally and to keep pace with new technology.