December 2003 - Journal of Accountancy

redentialing has always been an essential way for professionals to distinguish themselves and highlight their qualifications in a particular field. This article focuses on the Accredited in Business Valuation (ABV) credential, administered by the AICPA, and describes its charter, its underpinnings and its evolution as the accounting profession goes through

EXECUTIVE SUMMARY THE AICPA ISSUED INTERPRETATION NO. 1-1, “Tax Planning,” of Statement on Standards for Tax Services no. 1, Tax Return Positions , partly in response to congressional inquiries about how the AICPA Code of Professional Conduct disciplines members who are involved with abusive tax shelters. It is effective December

hile some may consider report writing one of the more mundane aspects of conducting a fraud examination, documenting the case is every bit as important as investigating it. This article looks at how to record the results so end users receive the information they need and, equally essential, the report

EXECUTIVE SUMMARY CPAs WITH DIVERSE EXPERTISE tell JofA readers what niche development techniques or processes helped them accumulate clients in a certain category. To learn about the automotive industry, for example, one firm attended automotive conferences, took dealership classes and interviewed car dealers. TO BUILD A FORENSIC ACCOUNTING, family law

EXECUTIVE SUMMARY IN TODAY’S COMPLEX FINANCIAL WORLD, Americans more than ever need training to help them cope with debt, saving, retirement planning and similar concerns. The Jump$tart Coalition for Personal Financial Literacy is a nonprofit organization dedicated to raising the level of financial knowledge throughout the United States. SINCE SAVING

Key to Instructions To help readers follow the instructions in this article, we use two different typefaces. Boldface type is used to identify the names of icons, agendas and URLs. Sans serif type indicates commands and instructions that users should type into the computer and the names of files. our

EXECUTIVE SUMMARY AUDITORS MUST INCORPORATE BRAINSTORMING sessions to identify fraud risks in the planning stages of their audits, as mandated by SAS no. 99, and use them periodically throughout the process. INNOVATIVE THOUGHTS ARE CRITICAL to the generation of high-quality ideas. Consequently, leaders should tell team members to assume there