Exhibit 3
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How To Fix A Spell Check Dictionary
Q. The other day I accidentally added an incorrect spelling to my Word dictionary after clicking on Add when it questioned the spelling of a word by underlining it with a wavy red line. So I screwed up my courage and went into the Word dictionary and edited out the
Want to Add to Your Professional Portfolio? The Proposed Global Credential—An Option for CPAs
Businesses today expect professional service providers to offer a broad business perspective and deliver value-added solutions to an expanding array of opportunities. There is a clear market need for professionals who can manage a rapidly changing business environment and provide solutions that integrate broad strategic business issues. Many CPAs have
The Value of Tax Practice Peer Reviews
I believe fellow tax practitioners need to take a close look at their own practices and that all CPAs should take to heart “Tax Practice Reviews” ( JofA , Dec.00, page 88 ). The article pointed out some important benefits of the tax practice review but did not highlight the
The Automated Spreadsheet
EXECUTIVE SUMMARY A SPREADSHEET CAN alert you to significant changes in data in a network database or on the Internet. TO TRIGGER THE ALERTS, all you need is a computer that’s linked to the Internet and the special code to command your spreadsheet application to search for the data. IT
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Exhibit 2
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Exhibit 5
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Exhibit 10
Tax Rules for Day Traders Revisited
In January the JofA ran a second article by Marc I. Lebow, P. Michael McLain and Wayne Schell regarding the taxation of day traders (see “Day Trading and Self-Employment Taxes,” page 80 ). This was in response to a number of queries about two articles in the October 2000 issue
Research Summary 10: The Auditor’s Objectivity Vis–vis Material Misstatements
ndependence and objectivity are hallmarks of the auditing profession. However, auditors are subject to economic incentives to please clients that could lead them away from perfect independence and objectivity and potentially result in undesirable conduct, even if they comply with professional standards. Auditors face two potential risks—failing to detect a
Professional Issues
New charter for Public Oversight Board increases its powers, staff and funding (not yet posted on POB Web site). Effective February 9.
Banking
Debt requirements set for banks with financial subsidiaries ( federalreserve.gov/boarddocs/press/boardacts/2001/20010119/default.htm ). OCC releases privacy obligations advisory for banks ( www.occ.treas.gov/ftp/advisory/2001-2.doc ). Survey shows that banks are raising their loan standards ( federalreserve.gov/boarddocs/snloansurvey/200102/fullreport.pdf ).
Golden Business Ideas
Get a Hold on “Holding” Expenses Have you ever calculated how much it actually costs your company—whether it’s a buyer or a seller—to hold supplies? You might be surprised to discover how expensive holding really is. There are the costs of storage facilities and transportation and handling equipment. Add to
Lease Termination Costs
Taxpayers frequently enter into leases to guarantee access to a particular asset at a fixed price. Due to market changes, some leases can become financially burdensome. In such cases a taxpayer can either continue the lease or try to terminate it. If the lessor is paid a cancellation fee, the
Supreme Court Rules on COD Income and S Corporation Stock Basis
For a number of years, taxpayers, the IRS and the courts have disagreed about the proper treatment of S corporations that have cancellation-of-debt (COD) income and are insolvent. Recently the U.S. Supreme Court ruled in a taxpayer’s favor. David Gilitz and Philip Winn were equal shareholders in an S corporation.
Add Documents Full File Name And Path On The Screen
Key to Instructions To help readers follow the instructions in this article, we use three different typefaces. Boldface type is used to identify the names of icons, agendas, URLs and application commands. Boldface italics type is used to identify options in a menu. Sans serif type indicates instructions and commands
Employee Benefits
Labor department rule bolsters security of small pension plans ( www.dol.gov/dol/pwba/public/media/press/pr101900.htm ). Effective April 17.
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Exhibit 1 The home page of Rubin, Brown, Gornstein ( www.rbgco.com ) has a clean look, loads quickly and lets the client choose more information from drop-down menus.
Independence and Public Perception: Why We Need to Care
ule 101 of the AICPA Code of Professional Conduct has long required CPAs who perform any attest services to be independent of their clients. Recently the SEC has also issued new rules applicable to SEC registrants. Underlying both the AICPA and SEC rules is the belief that the auditor is
Tax Planning for Expatriates
he need for corporate tax planning, particularly for companies with international operations, is fairly obvious, and information on the various strategies is readily available. CPAs will find, however, that providing these corporate clients with individual tax planning and services for their U.S. employees assigned to foreign countries is less widely
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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
