Q. Sometimes I get e-mails that contain imbedded URLs. They’re really convenient because all it takes is a single click to get to the targeted Web page. How do you insert one into a document? A. It’s easy to do—just insert them as hyperlinks. To do that, type the URL
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We Are Global Business Advisers
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL We Are Global Business Advisers BY RONALD J. BAKER, DANIEL D. MORRIS AND JUSTIN H. BARNETT, VERASAGE INSTITUTE, CA If Columbus had an advisory committee he would probably still be at the dock —Justice Arthur Goldberg, 1908–1990 ngage in this thought experiment: The
Auditing
AUDITING Four years after its founding, the Independence Standards Board disbands, following the incorporation of many of its recommendations into the new SEC auditor independence rules and the strengthening of the AICPA’s professional ethics executive committee ( www.sec.gov/news/press/2001-72.txt ).
Impact of the Global Business Credential on the Next Generation
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL Impact of the Global Business Credential on the Next Generation BY SCOTT TAYLOR AND JEAN FINNEGAN THE TAYLOR GROUP Survey results say it’s a win/win outcome for the profession . he next generation is obviously critical to the future of the accounting profession,
Smart Stops on the Web
TAX SOFTWARE SITES Online Tools www.taxsites.com/software.html This site is filled with various tax software links. One of the topics, income tax preparation, has separate sections for individual filers and professional tax preparers. Other URLs connect users to software for estates, trusts and retirement, as well as for sales, payroll, 1099
Strategy for Success: Moving Up the Economic Value Chain
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL Adding Value to the Profession: The Proposed Global Business Credential BY WILLIAM L. REEB, CPA AND MICHAELLE CAMERON, PhD n extraordinary opportunity is before us. We are now considering a credential that adds enormous value to our profession. Its holders can be characterized
“Why Ask?” You Ask
inancial statement frauds, the bane of the auditing profession, come in different forms. But, from studying hundreds of fraud cases, we can learn a great deal that can help CPAs in detecting these illegal acts. A vital part of discovering fraud concerns the auditor’s ability to ask questions and
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Exhibit 6
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Exhibit 1
Research Summary 20: Trends in Audit Fees
ave audit fees increased, decreased or remained relatively steady? The question is not new—researchers have examined trends in audit fees but have restricted their studies to only a few years. This has resulted in a limited view. In our study we expanded the horizon, examining audit fee trends over an
CPAs Have Everything to Gain
SPECIAL REPORT: THE GLOBAL BUSINESS CREDENTIAL CPAs Have Everything to Gain An interview with the COO of the Global Credential Steering Committee. JofA: You’re a CPA yourself. Some CPAs are vehemently against opening up the credential to other professions. What would you say to them? Trepeck: I understand their
Where the Best Starting Salaries Are
TAX MATTERS Source: Survey of online resumes and job postings on CareerBank.com, Vienna, Virginia, www.careerbank.com , 2000.
FYI
FYI A congressional study assesses the current U.S. economic slowdown and offers varied scenarios for an eventual recovery ( www.house.gov/jec/press/2001/07-03-1.htm ). Following Senate banking committee approval, the full Senate confirms Harvey L. Pitt’s nomination to the SEC. Since President George W. Bush has indicated he will appoint Pitt SEC chairman
International
INTERNATIONAL A European private-sector financial reporting advisory group will offer technical guidance on use of the IASB’s international accounting standards ( www.fee.be/secretariat/pressreleases.htm ). The IASB publishes draft interpretations to clarify the international accounting standards approach to business combinations, disclosure, reporting currency, revenue and intangible assets. Comments are due by September
The Internet as an Investment Tool
EXECUTIVE SUMMARY CPA/FINANCIAL PLANNERS NEED TO BE WEB SAVVY. The Internet makes it possible for CPA/financial planners and individual investors to be notified on-screen when news breaks about a particular stock. INVESTORS FOLLOW A STOCK BY WATCHING its price and trading volume and factors such as the P/E ratio and
Research Summary 18: The 1995 Reform Act and Auditor Litigation
reduction in early warnings of bankruptcy could be costly to the profession because of increased public and legislative scrutiny, especially since the Private Securities Litigation Reform Act of 1995 elevated going-concern reporting to the status of law. On the other hand, false alarms of impending bankruptcy also could harm auditors’
A Gift of Tick Marks
Q. I enjoyed Mark Lehman’s article “Make Your Mark in Spreadsheets” ( JofA , Jan.01, page 29) . Is there some way I can copy the tick marks he created? And how can I share them with my colleagues? A. Mark Lehman is generously making available a file containing his
Reverse Exchanges Come of Age
EXECUTIVE SUMMARY PAST PROBLEMS WITH CERTAIN SECTION 1031 exchanges had led to the development of the reverse or “parking” exchange in which a third-party “warehouses” the new property until the taxpayer sells the existing property. Although the IRS didn’t attack parking exchanges, questions about their validity remained unanswered until revenue
An Expert Witness Can Make or Break a Case
EXECUTIVE SUMMARY THE CPA EXPERT WITNESS MUST CHOOSE an approach in the pretrial planning phase that will develop and integrate facts and legal theories presented later in trial testimony. CPAs may find using a visual framework works best both in the preparation stage and as a tool on the witness
Research Summary 17: Audit Report Lag
ore than ever before, today’s investors turn to accountants for timely financial information. As a result, auditors are under increasing pressure to complete and issue a company’s financial statements. Prior research showed that the value of financial statement information to investors declined the longer audit reports were delayed. Our research
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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.
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March 31, 2026
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