Q. I’m preparing a report in Word. While I want to paste a portion of an Excel workbook into my document, I don’t want those who view the document to be able to change the numbers or in any way edit what I paste in. Here’s how to do the
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The A to Z of Keeping Staff
EXECUTIVE SUMMARY THE AICPA’s ANNUAL SURVEY to learn how the supply of public accounting graduates is meeting firms’ needs for recruits reveals that turnover rates for CPA firms have held steady in a range from 7% to 10% for local firms and 22% to 28% for national firms. Losing staff
Put An Excel Snapshot Into Word
Q. I’m preparing a report in Word. While I want to paste a portion of an Excel workbook into my document, I don’t want those who view the document to be able to change the numbers or in any way edit what I paste in. Here’s how to do the
Shareholder Legal Fees
Shareholder Legal Fees W ith the increased number of legal problems corporate officers, directors and shareholders face, it’s important to understand the correct tax treatment of legal fees a corporation pays on their behalf. Kenneth Guarino created Capital Video Corp. to distribute pornographic videotapes. Because he was worried organized crime
Eighth Circuit Shifts Burden of Proof to IRS
Under IRC section 7491, in any court proceeding the IRS has the burden of proof with respect to any factual issue relevant to determining a taxpayer’s liability for any income, self-employment, gift, estate and generation skipping transfer taxes if The taxpayer introduces credible evidence with respect to the issue. The
Corruption: Causes and Cures
ou’ll never catch Burgin,” television investigative reporter Marsha Halford said to me during an off-camera interview regarding rumors of bribery in the Mississippi senate. “He is the smartest and most corrupt politician in the state.” The Federal Bureau of Investigation had Senator William G. Burgin Jr., chairman of the Mississippi
Business Valuation
The AICPA releases an online tool kit ( www.aicpa.org/members/div/mcs/vm_toolkit.asp) to facilitate the performance of valuations related to business combinations and to acquired goodwill and other intangible assets, as discussed in FASB Statement nos. 141 and 142, respectively. In addition to practical information on performing fair value measurement engagements for purchase
Mind Your E-Mail Manners
Most of us are guilty of it: We use lowercase letters and sparse punctuation throughout our e-mails with little regard for the beginnings and ends of sentences or even paragraphs. However, using good manners, proper English and sensitivity to bring a professional tone to their electronic correspondence is yet another
How To Open A Stuck File
Q. Every now and then I get a message on my screen that says a document I’m trying to open is “in use by another user” or is “locked for editing by another user,” and my only option is to open it as a read-only document. The bottom line is
Fraud
The Institute issues a competency assessment tool that enables CPAs to evaluate their knowledge of fraud prevention, detection and investigation techniques and develop a learning plan to refine their skills in this area ( www.cpa2biz.com/cpeconferences/cat.htm ). The tool is available to members at no charge.
“Trust Services Principles, Criteria Added to Professional Literature”
Version 1.0 of the trust services principles and criteria framework, which encompasses the WebTrust and SysTrust services, now is included in the loose-leaf edition of the AICPA’s Technical Practice Aids (product code G80101JA) and will become part of the paperback edition (product code 005142JA) in June. Both versions are available
Gather Related Outlook Email For Easy Reading
Q. I get many e-mails that are continuing “conversations”—that is, I send an e-mail to a colleague, she sends me a response with a copy to three other people, who then respond with copies to everyone. After a while, the number of related e-mails can grow to a dozen or
Fear, Greed and the Madness of Markets
EXECUTIVE SUMMARY HISTORY SHOWS THAT FINANCIAL MARKETS ARE NEITHER rational nor efficient, and any investment strategy that ignores that fact is doomed to failure. Stock prices move up and down according to a bewildering array of factors, only some of which are easily apparent to CPAs and the clients they
Print Multiple Worksheet Areas With A Single Click
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. I work with many large spreadsheets
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
Before the Deluge—and After
EXECUTIVE SUMMARY BEING ABLE TO REACH STAFF IS PARAMOUNT during and directly after a disaster. To communicate while power and telephone lines are down, a firm can use public service radio announcements to give out phone numbers where employees can get information. ORGANIZE BUSINESS RECOVERY TEAMS AND DETERMINE the resources
Hot Stuff: What You Need and What You Don’t.
EXECUTIVE SUMMARY PUT YOUR CHECKBOOK AWAY. Although there are loads of hot, new technology gadgets on the market, you probably have nearly everything you really need with little or no upgrading necessary—that is, if you’ve been keeping technologically up-to-date. SINCE MOST OF THE EQUIPMENT you may be buying will not
Amnesty for Offshore Tax Evasion
he IRS’s offshore voluntary compliance initiative is a one-time amnesty program applicable generally to taxpayers who underreported their 1999, 2000, 2001 and/or 2002 taxable income using payment cards (debit, credit and charge cards) issued by foreign banks and/or offshore financial foreign entities (foreign trusts, corporations, partnerships and financial institutions). Amnesty
Golden Business Ideas
With a Little Help From Your Friends Several large business competitors—airlines and telephone companies, for example—maintain mutual-aid agreements to help one another in the event a disaster strikes a key facility. There’s no reason why small companies can’t do the same thing. Consider approaching local competitors or your industry trade
Tax Notes
The IRS launched an amnesty program in January for taxpayers who, by means of offshore credit card accounts, evaded taxation of reportable income ( www.irs.gov/pub/irs-drop/rp-03-11.pdf ). Under the offshore voluntary compliance program, such taxpayers are responsible for back taxes, interest and certain accuracy or delinquency penalties. They also must identify
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