Exhibit 3: How Respondents Handled Electronic Filing
September 2000 - Journal of Accountancy
zaro_ex2
Exhibit 2: How Users Rate Their Tax Software
zaro_ex1
Exhibit 1: Tax Software Vendors
WORTH REPEATING
The Public Oversight Board
here is a lot of talk these days about a new regulatory and self-regulatory structure for the accounting profession. SEC Chairman Arthur Levitt recently gave a speech at New York University in which he spoke of the importance of the Public Oversight Board’s receiving greater authority to oversee parts
PRACTICE DEVELOPMENT
Making It—As a Consultant.
EXECUTIVE SUMMARY NOT EVERY CPA FIRM that tries its hand at consulting can report financial success, and although there’s no such thing as a single universal cure for an unhealthy consulting business, the one that comes closest is strategic planning. IF CONSULTING FIRMS WITH LOW PROFITS have one thing
ESTATE PLANNING
Facing a Hobson’s Choice.
EXECUTIVE SUMMARY MANY MARRIED COUPLES FACE A CLASSIC ESTATE planning dilemma. They have combined estates large enough to require them to pay estate taxes, but each spouse has insufficient separate assets—other than retirement plans—to fund the bypass trust that could cut their estate tax bill. Funding a bypass trust
SOFTWARE
Expanding Into Cyberspace
EXECUTIVE SUMMARY PRACTICALLY EVERY ASPECT OF THE tax preparation field is changing, evolving into a totally new market and business. The number of tax software brands on the market is shrinking, leaving thousands of CPAs tax software orphans with fewer replacement products to choose from. WHILE THE NUMBER OF
AUDITING
Best Practices for Audit Efficiency
EXECUTIVE SUMMARY SOME CPA FIRMS HAVE DISCOVERED that by working smarter they can maintain—and even improve—quality while enhancing profits by cutting back on the hours they invest in audit engagements. A new survey spotlights some of these best practices at firms known for their excellent controls. THE FIRST STEP
TAX
Accounting for LLC Conversions
EXECUTIVE SUMMARY THE IRS ISSUED REVENUE RULINGS 99-5 AND 99-6 to address issues related to the conversion of single-member LLCs to multi-member LLCs and the conversion of multi-member LLCs to a single-owner entity. REVENUE RULING 99-5 PROVIDES CPAs WITH GUIDANCE on proper accounting when a single-member LLC converts to