Journal of Accountancy Large Logo
October 2007
Headliner Q&A
Robert Pozen, chairman of the SEC’s new Advisory Committee on Improvements to Financial Reporting, answers the JofA’s questions about eliminating unnecessary complexity and making reports more useful.
Tax Software
In this, the fourth annual JofA tax software survey, more than 6,000 AICPA members assessed the products they used this year and reported what they plan to buy for next year.
Practice Management
Most firms invest considerable time to make a merger work. When it doesn’t, it is very rarely a friendly situation. Defining a de-merger in advance can save a lot of trouble when things turn sour.
Financial Reporting / Tax
The detailed accounting for uncertainty in tax positions required by FASB Interpretation no. 48, Accounting for Uncertainty in Income Taxes, along with recent statutory changes to preparer reporting standards, change the working relationships of clients, tax preparers and auditors.
Business & Industry / Nonprofits
What constitutes fair compensation? The quest for transparency is a continual focus of the government and the public. Consider these best practice suggestions for disclosure of compensation, expense reporting and related-party transactions in the tax-exempt sector.
Auditing / Fraud
Auditing / Fraud
When a team of internal auditors dug deeper into suspicious patterns detected during a travel and expense audit, they found themselves building a case against an office manager who bankrolled her personal splurges—including a $1,250 Prada wallet and a $750 pair of Jimmy Choo shoes—with company funds.

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