Journal of Accountancy Large Logo
April 2008
Auditing
When properly designed, audit confirmations provide valuable third-party evidence about financial statement assertions made by management. Find out how best practices can improve confirmation response rates.
Tax / Personal Financial Planning

The increasing popularity of small, family-owned foundations may offer niche practice opportunities, but their complex tax provisions—including excise taxes on net investment income and grant–disbursement requirements—dictate a thorough understanding of relevant Tax Code sections and regulations.

Auditing / Business & Industry
Enterprise risk management (ERM) experts explain the growing role of corporate boards and audit committees in overseeing management's approach to ERM.
Personal Financial Planning
Trust-owned life insurance has many estate-planning advantages. Whether as trustees or as advisers to grantors, CPAs can help their clients make sure the fiduciary requirements for this planning vehicle are met and assets protected.
Practice Management
Think a niche market has to be obscure to be profitable? Set aside traditional conventions to identify specialty opportunities for your firm.
Professional Development
One university gets creative to attract, develop and maintain qualified students for the accounting profession.
Tax
In an exclusive interview with the JofA, Rep. Rick Boucher, D-Va. (9th District), describes why, as a veteran member of the House Judiciary Committee, he believes that patents on tax planning methods are contrary to public policy.
Professional Development

Columns

News

Spotlight On

Have Excel questions?
Want to add pizazz to arrows and pointers in Excel spreadsheets? Know how to customize Excel's cursor direction after you enter data? Find solutions to these questions - and more - in Stanley Zarowin's Technology Q&A column.

CPE Direct articles Web Exclusive content
AICPA Logo Copyright © 2010 American Institute of Certified Public Accountants. All rights reserved.
Reliable. Resourceful. Respected. (Tagline)