Accounting



For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

The Institute’s accounting standards staff releases two technical practice aids. One provides guidance on reporting financial highlights by separate accounts ( www.aicpa.org/members/div/acctstd/general/separate_accts.htm ); the other supplies guidance on accounting for computer-systems costs incurred in connection with the Health Insurance Portability and Accountability Act of 1996 ( www.aicpa.org/members/div/acctstd/general/health insprotability.htm ).

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How tax reform — and Excel — are changing the CPA Exam

Mike Decker, the vice president of examinations at the AICPA, discusses changes being made to the exam as a result of tax reform — and about how Excel will now be available for use on the test.