Case Studies / Practice Management
One firm that has performed Sarbanes-Oxley section 404 audits for accelerated filers shares its best practices to help auditors in their work with nonaccelerated filers—who must begin filing for fiscal years ending after July 15, 2007.
Special Report
Smaller companies rely on their CPA firms for a range of services—so the AICPA has developed numerous value-added programs and services to support them both.
Financial Reporting / Tax
There’s more to handling employee stock options than selecting a valuation method. FASB Statement no. 123(R) has tax accounting implications as well. This article explains how to handle them.
M&As / Succession Planning
Retiring partners concerned about losing autonomy to a successor firm can exit their practices in increments rather than all at once. A transition in stages also is good for buying firms that use acquisitions as an expansion strategy.
Software
With competition for small business accounting software heating up, the available products are growing more powerful and sophisticated—a trend that is expected to continue.