Smart stops on the Web.


Hotlinks by the Score
This site, created by retired CPA Elmer Bergman of Redwood City, California, offers hotlinks to dozens of Internet search engines, telephone and e-mail address directories and a Zip code locator. Also linked are at least three dozen accounting and tax sites as well as sites for consumer, government and legal agency information.

For Management Consultants
The Institute of Management Consultants maintains this site, enabling users to search for a consultant with the appropriate expertise. Also included are links to featured items in the Management Consulting Times and a list of management consulting workshops and conferences with an online registration option.

For the Well-Informed Investor
National Investor Relations Institute (NIRI), a not-for-profit professional organization, provides analysts research reports, earnings estimates and a detailed Web resource guide for investors. A schedule for NIRI-endorsed seminars and conferences is also included.

MSAs Save the Day!
The Golden Rule Insurance Co. explains what medical savings accounts are, how they work and what the tax implications are. Also included are case studies illustrating MSAs in action.

Going with the Amateurs
Geocities, an Internet service provider, offers generally noncommercial sites a free place on the Web. Go here to build Web skills and to get advice before starting a full-fledged commercial site. The above pages all offer general Web-building information. For Geocities details, go to



For Management Accountants Only

The 80,000-member Institute of Management Accountants offers job listings, membership information, a job bank for members, online course registration and a link to a new student site.
In both French and English, the Society of Management Accountants of Canada publishes online information on the Canadian CMA designation and provides links to its CMA library and magazine.

Executive Research Site
The Kennedy Research Group (KRG), a division of Kennedy Information, offers this site which includes an executive search for career opportunities and recruiters as well as the companys own newsletters and a catalog of books to assist in the hunt for the right job.

Shalom, Internet

Daniel Laufer, CPA, is a consultant who helps U.S. companies do business in Israel. Check out his list of Israeli business links and information on the business in Israel courses he teaches at the University of Texas.

The Executive Suite
The Conference Board says it has been helping executives meet business challenges for 81 years. Now its doing it online, with sections on its areas of expertise, and information about the organization and its members, products and services, including conferences and the magazine.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.