Professional Issues


The AICPA, the National Association of State Boards of Accountancy (NASBA) and Prometric, a technology-based testing company, announce the April 5, 2004 commencement of a computerized version of the uniform CPA exam ( www.aicpa.org/news/2003/p030205a.asp ). Prometric will offer the test up to six days a week during two of every three months of the year. The final paper-based version of the exam will be given on November 5 and 6 of this year.

The Bush administration launches a Web site ( www.regulations.gov ) where interested parties can find, review and comment on proposed rules any government agency publishes in the Federal Register. Earlier research by the Department of Transportation revealed that accepting comments online dramatically increased the volume of responses. Consequently, as part of his fiscal year 2002 management agenda, the president called on all federal regulators to collectively foster online rule making. Anyone preferring to submit comments by postal mail may continue to do so.

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These year-end tax planning strategies address recent tax law changes enacted to help taxpayers deal with the pandemic, such as tax credits for sick leave and family leave and new rules for retirement plan distributions, as well as techniques for putting your clients in the best possible tax position.

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