At the AICPA's national CFO Conference in May, Tom Ridge, former Pennsylvania governor and secretary of Homeland Security, spoke to CPA financial executives about risk management in the current economic environment. Separately, Ridge answered questions from the JofA.

This is a sidebar to "A Fresh Approach for Compilation and Review."

Learn the fundamental accounting issues concerning pollution emissions, including key elements of "cap and trade" programs, attempts by standard setters to fill the void in the authoritative accounting guidance in this area, and the consequences of the diverse accounting practices that have emerged globally.

Defend your organization's information and electronic processes against intruders. Use this article's techniques to make your system's passwords more resistant to hacker attacks.

Has large-system reporting inflexibility forced you to download data into Excel? And are you disappointed by Excel's SUMIF function, which permits only one criterion for conditional adding? If so, try SUMPRODUCT. You can easily tweak it to add conditionally according to numerous criteria.

A high-level look at the results from the Business & Industry Economic Outlook Survey Q2 2009, conducted by the AICPA and the University of North Carolina’s Kenan-Flagler Business School.