Accounting



For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

The Institute’s accounting standards staff releases two technical practice aids. One provides guidance on reporting financial highlights by separate accounts ( www.aicpa.org/members/div/acctstd/general/separate_accts.htm ); the other supplies guidance on accounting for computer-systems costs incurred in connection with the Health Insurance Portability and Accountability Act of 1996 ( www.aicpa.org/members/div/acctstd/general/health insprotability.htm ).

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Cybersecurity threats proliferating for midsize and smaller businesses

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QUIZ

Test yourself on these often confused words

The spelling checker on your word processing program can do only so much to flag problems. Your best insurance is to learn the troublesome words that trip up writers and use them correctly by the standards of formal, written English.