Small Business / Personal Financial Planning
While CPAs should urge clients to do appropriate estate planning in advance of death, heirs or executors of estates that include business interests can, with a CPA's guidance, use certain postmortem techniques to help correct or enhance lifetime planning efforts.
The Vision Process
At the heart of the CPA Vision Process is the professions commitment to continuing education and lifelong learning. CPE will play a major role as CPAs carve out new roles for themselves in the next century. Three state CPA society executives talk about the changes they think are in store.
Personal Financial Planning
What should a CPA do when a client asks for help in evaluating life insurance proposals? By following seven commonsense steps, the CPA will be assured of recommending the coverage and carrier that will help the client meet his or her goals and objectives.
Personal Financial Planning
Low-load life insurance policies can help clients avoid commissions and gain more earning power.
Management Accounting
An increasing number of businesses have facilities in more than one taxing jurisdiction, triggering the need to determine the costs of products or services exchanged between the multiple locations, which becomes the basis for how the enterprise is taxed in each jurisdiction.
Technology
Windows 98, just introduced by Microsoft, offers some compelling reasons for users to upgrade from Windows 95, 3.x or even DOS. But since this is Microsoft's last Windows version, it may make more sense to leapfrog over Windows and go directly to NT, the technology of the future that happens to work better than Windows 98 and is clearly the operating system of choice of a growing number of accounting software vendors.