The Financial Manager
How can the internal audit department play a more proactive role in achieving a company's goals? Robert Brewer, the internal audit chief at a multinational industrial gas company, describes the steps his organization has taken.
Technology
The computer and the technologies it spawns will powerfully affect the future of the accounting profession, which is why CPAs should be familiar with-and apply-these key applications in their work.
Auditing / Litigation
The accounting profession-and especially auditors-are in the middle of the national legislative debate over reform of the legal liability system. Adding to the heat of the argument is the lack of objective data on the incidence of lawsuits. However, some quantifiable information exists, and this article lays it out.
Tax
Taxpayers and the IRS have been litigating the notice of deficiency rules since they were added to the Internal Revenue Code in 1924. What obligations do taxpayers and the IRS have? And what advice can CPAs give clients about how these rules work in practice.
Corporate Tax
While the benefits of activity-based costing have been well documented in recent years, little attention has been paid to the significant savings that may be available to companies that adopt an ABC system for tax purposes.
Business / Industry
Regulatory bodies are just beginning to address the implications of putting companies' financial statements on the Web. This article provides an overview of the technical issues and shows what financial data companies have placed on their sites, including bells and whistles.
Internet / Accountants Online
A guide to the Internet and the AICPA's online services. Plus step-by-step assistance for getting into cyberspace yourself.