Q. I love my Palm so much that I’ve loaded it with lots of applications—so many, in fact, that I can’t get all the icons to fit on one screen. What do I do? A. Tap the menu button on the lower left corner of your screen. Then tap Options,
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Keeping Office Politics in Its Place
Source: www.officeteam.com
Impatient Execs Place Blame for Slow Progress
A survey of more than 3,000 business executives revealed the great majority of them were dissatisfied with the rate at which their companies adopted new policies and procedures. More than two-thirds said the pace of change should be quicker. Respondents said certain departments hindered change more
The Right Way to Recognize Revenue
EXECUTIVE SUMMARY AMID CONCERNS ABOUT IMPROPRIETIES, the SEC issued SAB 101, which provides guidance on recognizing, presenting and disclosing revenue in financial statements. The official implementation date is no later than the last quarter of fiscal years beginning after December 15, 1999 (the quarter ending December 31, 2000 is
Use the $10,000 Annual Gift Tax Exclusion
hile many taxpayers know about the $10,000 annual gift tax exclusion, they do not realize it can be one of the most effective techniques available for providing substantial long-term tax savings. In addition to lowering current taxes, it can be used to move assets out of a taxable estate on
Tweaking the Numbers
ractically everyone has experienced the frustration of trying to adjust the many elements of a financial scenario until they produce the desired result. If the scenario is complex and there are several different variables, the task can be long and exasperating. Key to Instructions To help readers follow the
Research Summary 13: Workpaper Reviews
FOR THE PRACTICING AUDITOR—RESEARCH SUMMARIES #13 AND #14 Summary #13 Workpaper Reviews Specialized reviews don’t improve audit efficiency. BY E. MICHAEL BAMBER AND ROBERT J. RAMSAY ccounting firms spend a significant amount of time on workpaper review; audit managers devote more than 50% of their time to it. Firms
Fraud
Belgian software maker Lernout & Hauspie says its Korean division faked $100 million in revenue and assigned staff to pose as customers, deceiving its auditors (ftp://ftp.lhsl.com/b ports/KoreaReport.pdf).
Identifying Those Plastic Doodads
Q. One of my colleagues just got a new desktop computer, and I’ve noticed two little plastic doodads on the monitor cable. The installation booklet didn’t identify them, and she was about to pull them off, thinking they are like those Do Not Remove tags on new mattresses or maybe
Graphics To Protect Spreadsheet Cells
Q. I share several of my spreadsheets with colleagues. Each periodically enters data into various worksheets. Every now and then one of them accidentally enters data in the wrong cell, or, worse, in a misguided effort to improve one of my formulas, corrupts the entire worksheet. Do you have any
Ghost Goods: How to Spot Phantom Inventory
ust a hint of inventory fraud can be a frightening experience for an auditor of financial statements. Indeed, the list of freakish inventory manipulations companies have committed over the last 50 years reads like a rogue’s gallery: McKesson and Robbins, the Salad Oil Swindle, Equity Funding, ZZZZ Best, Phar-Mor.
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Exhibit 8
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Exhibit 6
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Exhibit 1
Preparing for E-Commerce Taxation: The Nexus Issue
Any tax professional whose clients do business over the Internet needs to be aware of the new or different tax obligations those clients may face. Because doing business online has become easier and more accessible to everyone, even small, general tax practitioners may find themselves advising individuals and small business
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Exhibit 7
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Exhibit 9
Upgrade Advice
Q. Although my Windows 98 operating system and Office 98 are working fine, I was about to follow your recommendation (in “Facing the Future,” JofA , Apr.01, page 26 ) and upgrade to the 2000 versions. However, I just heard Microsoft has announced another upgrade for both this year. What
CPA2Biz and the Profession Partner for the Future
A s technological, regulatory and business changes sweep through the profession, CPAs are looking for ways to survive—and thrive—amidst the upheaval. Vendors, meanwhile, are churning out products and services to meet practitioners’ needs. But where can CPAs turn for the strategic tools that will help them assist business clients
Professional Issues
The AICPA develops a practice guide to assist members in observing FTC and SEC privacy and disclosure requirements established by the Graham-Leach-Bliley Act ( http://ftp.aicpa.org/public/download/news/ftc.doc ). The SBA presents outstanding entrepreneurship awards to two CPAs—David A. Cottrell of Anchorage, Alaska, and Margaret A. Johnsson of Chicago—recognized for their personal achievements
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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
March 31, 2026
Current Developments in Taxation of Individuals: Part 1
March 6, 2026
