Key to Instructions To help readers follow the instructions in this article, we use two different typefaces. Boldface type identifies the names of icons, agendas, URLs and application commands. Sans serif type indicates instructions and commands that users should type and file names. Q. When I create a spreadsheet
Advertisement
The magazines
Reach Out and Annoy Someone
Source: Survey of 150 executives, Accountemps, Menlo Park, California, www.accountemps.com , 2002.
Email Just A Portion Of A Spreadsheet
Q. I regularly e-mail an Excel worksheet that includes a monthly sales report to a staff member in another city. I would rather not send her the entire worksheet, just the monthly sales portion. Is there some way I can do that? A. If you’re using a version later than
Golden Business Ideas
Realistic Performance Checkups If your organization is typical, it requires managers to conduct annual performance reviews. But wait a minute. Does it really make sense to wait that long before determining whether an employee has been meeting goals established 12 months ago? If workers are not improving, either because they
Accountability by Numbers
EXECUTIVE SUMMARY WHEN THE TEXAS STATE AUDITOR’S OFFICE (SAO) decided its management system could better monitor how taxpayer dollars were spent, it adopted a balanced scorecard approach to track its performance. As a public-sector entity, the SAO sought a “profitability” strategy of offering more services to citizens without increasing program
E-Filing Here to Stay
Source: IRS, www.irs.gov .
Investing After 50
EXECUTIVE SUMMARY AS THE BEAR MARKET CONTINUES, IT’S NO WONDER some investors, particularly those close to retirement, fear losing their money in the stock market. When advising clients age 50 and over, CPAs need to emphasize fundamental investment strategies more than ever before. DESPITE RECENT MARKET LOSSES, IT’S STILL NOT
Split-Dollar Redux
he tax treatment of split-dollar insurance plans continues to evolve. Previously, companies used split-dollar life insurance to help employees defer taxation on the yearly accumulation of the policy’s cash surrender value as well as to provide a significant death benefit. Then, in revenue notice 2001-10 the IRS said any enrichment
Fast Way To Highlight Words, Sentences, Lines And More In Word
Q. I read there is a host of ways to highlight words, sentences, lines, paragraphs and even whole documents by clicking on certain places on the screen. Try as I might, I can’t do it. Is it like a secret handshake known only to insiders, or am I doing something
Auditing
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. Federal bank and thrift regulators issue revised guidance, Interagency Policy Statement on the Internal Audit Function and Its Outsourcing, prohibiting
Filings to Rise Steadily
Source: IRS, www.irs.gov .
Practitioners as Mentors
EXECUTIVE SUMMARY WITH FALLING ENROLLMENT IN ACCOUNTING PROGRAMS, practitioners can make an important contribution by helping students understand the challenges and rewards of practicing accounting. Participating in a mentoring program at a college or university is one way to make contact with future graduates and influence their career decisions. JOHN
Smart Stops on the Web
SMART STOPS ON THE WEB Spend Time to Save Money financialplan.about.com Financial planners, CPAs and their clients will want to visit this Web site for money-saving tips on, for example, college, divorce, real estate and retirement. Visitors also can access financial advice for people in their 50s and 60s and
Dear Mr. Chairman
illiam Donaldson was sworn in as chairman of the Securities and Exchange Commission in February. He comes to this position at a particularly important and challenging time. Restoring public confidence in our capital markets—essential to the long-term health of the economy—won’t be easy. Various players, including the commission, have an
The New Entrepreneurs—Minority Men.
Source: Panel Study of Entreprenuerial Dynamics , Ewing Marion Kauffman Foundation, www.emkf.org , 2002.
Money Laundering: Ring Around the White Collar
oney laundering is so widespread CPAs are likely to encounter it at some point in their work. It is an essential element of the “underground economy,” which, worldwide, amounts to trillions of dollars. An independent auditor’s responsibilities in the area of money laundering, because it is a criminal act, are
Erase An Email In Just One Step
Q. Whenever I delete an e-mail in Outlook, the message goes into my Deleted Items folder. I guess that’s a good idea because it provides a second chance before an item can be permanently deleted. But frankly some messages don’t need a second chance. How can I bypass the Deleted
FYI
The SEC announced in April its unanimous selection of William J. McDonough to be the chairperson of the Public Company Accounting Oversight Board ( www.sec.gov/news/press/2003-48.htm ). McDonough’s career spans three decades in banking—the last as president of the Federal Reserve Bank of New York. The PCAOB selected Douglas R. Carmichael,
International
The International Federation of Accountants’ international auditing and assurance standards board releases International Auditing Practice Statement 1014, Reporting by Auditors on Compliance with International Financial Reporting Standards, and issues two exposure drafts on assurance engagements and audits of small businesses ( www.ifac.org ). One includes a proposed International Framework for
Maybe It’s Time to Quit.
Source: Cato Institute, www.cato.org .
Features
FROM THIS MONTH'S ISSUE
Building a better CPA firm: Stepping up service offerings
A key step in business model modernization is determining how to implement services that satisfy clients and employees.
From The Tax Adviser
August 30, 2025
2025 tax software survey
July 31, 2025
