Journal of Accountancy Large Logo
January 2008
Personal Financial Planning / Tax
A popular charitable donation vehicle is reined in by Congress, with possibly tighter regulation to come. Find out how to advise your clients on the shifting landscape of donor-advised funds.
Personal Financial Planning / Tax
Unneeded policies can be a source of wealth for not-for-profit organizations and of tax deductions for donors. But correct and properly qualified valuation of those policies is even more crucial under requirements of the Pension Protection Act of 2006.
Risk Management / Technology
High-profile data breaches have added momentum to the Payment Card Industry Standard—the metric through which global credit and debit card organizations define standards of due care. Compliance may require sophisticated access control, activity logging and data encryption.
Worth Repeating
Our diverse profession, joined together by common values and integrity, is taking on the challenges of a complex ­economy, says the Institute’s new chairman.
Auditing
We asked partners at three firms how the new risk assessment standards have affected their work. They shared their experiences with the guidance and offered practical advice for tackling some of the challenges of implementation. Read what they had to say.
Tax
This article is designed to help you select a Web-based tax research service that meets your professional and budget requirements. While basic pricing and services are similar, it is the extras, such as level of service and degree of ­customization, that make the selection process difficult.
Practice Management
The process of evaluating and eliminating clients can be difficult for any firm but can result in higher profits, better compensation and improved overall job satisfaction.
Headliner Q&A
Judith O’Dell, chair of the Private Com­pany Financial Reporting Committee, answers the JofA’s questions about the initiative to shape realistic accounting standards for private companies.

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