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
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The magazines
The New CPA Exam—Meeting Today’s Challenges.
D uring a recent JofA interview, David A. Costello, president and CEO of the National Association of State Boards of Accountancy (NASBA), said that computerizing the CPA exam required dramatic shifts not only in the test’s content and format but also in the means of administration. And, he said, the
Niche Development Tips
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
Golden Business Ideas
When Getting Tough Is Not the Answer Although the saying rings true—and has lots of value in tough economic times—sometimes those who are tough can be a bit too tough when they get going and their efforts can become counterproductive. For example, Robert was hired as a vice-president to resuscitate
Institute Names Becton Chief Press Officer
In October the AICPA appointed Robert J. Becton its vice-president of media relations. As the Institute’s external communications strategist, he will develop and implement plans to communicate the organization’s themes on a consistent and timely basis to local, national and international news media. Becton and his staff will be responsible
One on One: The PCAOB Chairman and the JofA
PCAOB Chairman William McDonough talks about accountability, the inspection program aimed at auditors of financial statements and the board’s expectations of corporate management. JofA : Regaining confidence in the capital markets is job number one. From your perspective, what will it take to get things moving again? How will the
Sound Alarm When Caps Lock Key is On
Q. I’m a fast-touch typist, and occasionally I accidentally engage the Caps Lock key. Isn’t there a way to alert me when that happens so I don’t have to go back and uncap a host of words? A. Word contains an alarm for this problem. In fact, it also will
Faster CPE Results
AICPA members who take the Institute’s self-study courses now can go online to get tested and receive their grades in real time ( www.aicpa.org/cpe/cpegrading ). In addition, once they’ve passed a course, students can download and/or print electronic copies of their course-completion certificates. The new capabilities are available for courses
Institute Proposes Taxpayer Advocacy Improvements
In a September 23 letter to the IRS national taxpayer advocate, the AICPA tax executive committee suggested ways to improve local taxpayer advocacy offices’ service, which its members said had deteriorated ( www.cpa2biz.com/ResourceCenters/Tax/Tax+Practice/LocalTaxpayerAdvocate.htm ). In a 1999 AICPA survey, 72% of respondents said the technical assistance these offices had given
Institute Supports Women in Business
In an alliance with Catalyst, a research and advisory group established to advance professional women’s career prospects, the AICPA Career Center at www.cpa2biz.com/career is offering companies practical advice on how to recruit, retain and promote women in finance. It also will provide women themselves with tools for reaching their full
Auditing
The auditing standards board (ASB) issues Statement of Position 03-2, Attest Engagements on Greenhouse Gas Emissions Information (see Official Releases, JofA , Nov.03, page 99). It provides practitioners with performance and reporting guidance for examinations of information about greenhouse gas emissions for a compliance period or about a greenhouse gas
The Well-Rounded CFO
Source: Survey of 1,400 randomly selected CFOs nationwide, Robert Half Management Resources, Menlo Park, California, www.rhmr.com , 2003.
Smart Stops on the Web
SMART STOPS ON THE WEB Keep Current on IT Trends www.hpservicemanagement.com/landing.asp?reid=A3U239887DE CPAs and IT consultants can register for free to access information on evaluating client software at Hewlett-Packard’s Service Management Knowledge Center Web site. Topics to read up on include “What’s happening in service management?” and “How do you assess
AICPA Issues Nonattest Services Independence Rules
It is important to remember that regardless of which nonattest services a member provides to any attest client, he or she must comply with ethics Interpretation 101-3’s broad-based provisions, including the requirements discussed in this article. Of equal significance are the nonattest services provisions contained in the independence rules of
What a Relief!
Source: IRS, www.irs.gov , and Simone Macca & Larrow LLP, Rocky HIll, Connecticut, www.smlcpas.com , 2003.
A Better Way
Excel: In the August 2003 Technology Q&A column, I demonstrated how to print custom headers/footers. Several readers suggested another way to add them, which we actually had mentioned on several occasions in earlier columns: Just type into a cell: =cell(“filename”) . While that method is indeed fast and easy, it
FYI
S. Scott Voynich assumed the AICPA chairmanship at council’s fall meeting ( www.aicpa.org/download/ ). He is managing partner of Robinson, Grimes & Co. in Columbus, Georgia. Last month, Voynich sat for an interview with the JofA ( www.aicpa.org/pubs/jofa/nov2003/tie.htm ). The AICPA is presenting a series of Web-based programs on the
International
The European Commission adopts a regulation endorsing international accounting standards (IAS), including related interpretations, thereby requiring the approximately 7,000 European Union public companies to implement them beginning in 2005 ( www.iasb.org.uk ). The regulation includes all IASs and interpretations except those pertaining to the accounting and disclosure of financial instruments,
Get Excel to Speak to You
Q. I often proofread spreadsheet numbers. It sure would save time—and reduce the likelihood of errors—if someone could read the numbers aloud as I compare them with a source document. But because I’m a sole practitioner, rarely can I arrange that. Any ideas? A. Well, you may be alone, but
A Primer for Brainstorming Fraud Risks
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
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