A Reader’s Viewpoint “Outsourcing a 401(k) Plan” ( JofA, May01, page 30) , in my view, was little more than an advertisement for firms that are large third-party administrators. I’m also an attorney, and the American Bar Association does the same thing for the large law firms. In my opinion,
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The magazines
JofA, Take a Bow
JofA, Take A Bow I read several business publications in order to keep up to date on what’s happening in the industry, in the economy and with world events, and I am most impressed with the JofA . A recent subscriber, I find myself looking forward to the next month’s
Other Manipulations to Consider
Other Manipulations to Consider “Ghost Goods: How to Spot Phantom Inventory” ( JofA, June01, page 33) raised some excellent points about how companies can commit fraud by manipulating inventory costs and/or quantities. The article had one drawback, however. It failed to point out there are a number of ways a
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Exhibit 4
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Exhibit 3
Many Small Firms Remain on the Fence
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL Many Small Firms Remain on the Fence Others see new competitive asset. any CPAs practicing in small firms appear to be taking a wait-and-see attitude when it comes to the proposed global credential. “My clients tend to be small companies, so I honestly
Making Sense of the New Tax Legislation
EXECUTIVE SUMMARY PRESIDENT BUSH SIGNED THE ECONOMIC GROWTH AND Tax Relief Reconciliation Act of 2001 into law June 7. The $1.35 trillion tax relief package affects almost every taxpayer in a variety of ways. CPAs may need to reconsider some of the tax planning assumptions that have guided them
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Exhibit 6: Population of qualified candidates XYZ No Yes Vision No 2.4% (157,000) 9.9% (645,000) Yes 5.3% (345,000) 11.8% (768,000)
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Exhibit 1: The Vision-aligned CPA increases the appeal of the CPA credential …especially among accounting and undeclared majors. Question: Does this description make you more interested in obtaining a CPA, less interested in obtaining a CPA, or doesn’t change your interest level in obtaining a CPA? College Students Accounting
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SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL While I understand the driving rationale for the new credential, I am afraid it is not responsive to the marketplace or CPA professionals. Who will hire someone with this credential if they really need specific expertise in areas traditionally far removed from accounting?
Government Auditing
GOVERNMENT AUDITING To help state and local governments implement its new financial reporting model, GASB issues two additional standards: Statement no. 37, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus and Statement no. 38, Certain Financial Statement Note Disclosures ( http://accounting.rutgers.edu/raw/gasb/news/nr062801.html ).
Golden Business Ideas
Linger Power Whatever you do, don’t dash out of a meeting—even if you feel pressed to attend to other business. Reason: Sometimes the most important discussions occur after the formal meeting breaks up. Details are negotiated, adjustments are made, support for marginal positions is bartered—and you don’t want to be
New Credential Is a Natural Fit
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL New Credential Is a Natural Fit So say most business and industry members. usiness and industry members, the AICPA’s largest and fastest growing constituency, seem to have a natural affinity for the proposed global business credential. “I’m not aware of anyone in industry
Change The Format Of Text In Sticky Note Comments
Q. Is there a way to change the format of Comments, which are attached like sticky notes to an Excel cell? A. Yes, you can easily change the font and type style in individual Comments or, with a few extra steps, change the default setting for all ToolTips, which is
A New Credential for a New Economy
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL A New Credential for a New Economy n today’s evolving global marketplace, there is a growing demand for skilled strategists who draw upon a wide array of competencies to provide solutions that create wealth and a competitive edge for businesses. Responding to this
Sea of Returns
TAX MATTERS Source: IRS, www.irs.gov .
The Fall and Rise
TAX MATTERS Source: Tax Foundation, www.taxfoundation.com .
A Summary of Points of View
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL A Summary of Points of View THE ISSUES WHAT OPPONENTS SAY WHAT ADVOCATES SAY Creating a NEW Credential We may need this type of credential 20 years from today, but not now This is a long-term strategy and to ensure we are first
Techniques to Turn Intellectual Property Into More Profitable Assets
MONTHLY CHECKLIST SERIES Techniques to Turn Intellectual Property Into More Profitable Assets Patents, copyrights, trademarks and trade secrets are legally protected rights referred to collectively as intellectual property (IP), a major component of intellectual capital. As decisions about investment in and commercial exploitation of IP become increasingly critical to a
Putting the Squeeze on Spreadsheets
n this age of electronic spreadsheets, local and wide area networks and the Internet, it’s a cinch to distribute financial data to many different people in an organization. And therein lies a problem. The CEO says he’s too busy for all the details (“Just give me an overview”). The
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
From The Tax Adviser
March 31, 2026
Current developments in taxation of individuals: Part 1
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Current Developments in Taxation of Individuals: Part 1
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