Q. When I send a memo to my three partners for review, they use Word’s Track Changes to add their comments and make changes. When I’m ready to review their comments, I have to handle one reviewer at a time. Isn’t there a way to do it all at once
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Put A Comment Into A Spreadsheet Formula
Answering your immediate question, insert some numbers in a spreadsheet and then, when you write the formula that adds them up ( =SUM(D2:D4 ), attach the following to the end of the formula: +N(“Comments without chickenpox”) . So, for example, the complete formula might look this: =SUM(D2:D4)+N(“Comments without chickenpox”). Now,
Letters To The Editor
Letters to the Editor The JofA encourages readers to write letters on important professional issues in addition to comments on published articles. Because space is limited, letters submitted for publication should be no longer than 500 words. Please include telephone and fax numbers. JofA e-mail address: JOAED@aicpa.org .
Auditing
The Auditing Standards Board exposes a suite of seven draft statements on auditing standards (SASs) ( www.aicpa.org/members/div/auditstd/auditrisk120202.asp ) to improve auditors’ application of the audit risk model. The proposed SASs require auditors to develop a better understanding of audited entities and their environments, to use that knowledge to more rigorously
Smart Stops on the Web
BUSINESS AND INDUSTRY SITES Free Web Seminars www.bettermanagement.com Gratis membership to this Web site gains users access to online talks such as “Bridging Technology and Business Continuity Objectives” and “Ethics and Legal Mandate: Survival in the Sarbanes-Oxley Era.” CPAs also can read articles on business intelligence and activity-based management and
Create Electronic Sticky Notes In Outlook
Q. I love those clever Post-It notes. I know there are computer applications that produce electronic Post-Its, however, I’m not anxious to add any more programs to my computer. Does Windows have anything like that built in? To create a note, click on the File, New and then on Note
Computer Software and the Research Credit
TAX CASES Congress enacted the research credit to encourage businesses to engage in additional, high-risk research activities. Whether computer software development qualifies for the credit is an ongoing question. Recently the Tenth Circuit Court of Appeals, in a case of first impression, reversed the district court that had allowed a
Display Nonconsecutive Dates In Outlooks Calendar
Q. I’m usually in my office on Mondays, Wednesdays and Fridays. Is there a way to get my Outlook calendar to display only those days? A. Displaying nonconsecutive dates is easy. Open the calendar to the current workweek or week view. To the right of that calendar is the date
Standing Up for What We Stand For
t’s a great honor to represent the members of this distinguished profession. As you know, during the past year the Institute, under the leadership of President and CEO Barry C. Melancon and Past Chairman James G. Castellano, launched many initiatives. Some were responses to the crisis thrust upon us while
Test the Waters
Source: Survey of 567 full-time professionals conducted by an independent research firm, OfficeTeam, Menlo Park, California, www.officeteam.com , 2002.
FYI
The AICPA and the Association of Certified Fraud Examiners release a free one-hour PC-based training program. How Fraud Hurts You and Your Organization , that can be downloaded at no charge from http://antifraud.aicpa.org/Resources/ How+Fraud+Hurts+Your+Organization.htm The course also is available on CD from the AICPA at 888–777–7077 (product code 056513JA). It
Payroll Taxes on Terminated Employees
mployers who withheld taxes on severance pay granted to certain terminated employees may be entitled to refunds. In CSX Corp., 52 Fed. Cl. 208 (2002), the Court of Federal Claims approved the refund of Railroad Retirement Tax Act (RRTA) taxes and Federal Insurance Contributions Act (FICA) taxes collected on amounts
International
The International Federation of Accountants issues exposure drafts of three international standards on auditing (ISAs) and one amendment to an existing ISA ( www.ifac.org/Members/Source_Files/Exposure_Drafts/ED-Audit_ Risk_Oct021.pdf ). Comments are due by March 31 on the proposed guidance, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; The
Is the Tax Court Becoming a Divorce Court?
EXECUTIVE SUMMARY THE IRS WORKLOAD IS INCREASING AS A RESULT OF MORE innocent spouse claims. A 1998 change in the law is also bringing more work to the Tax Court, which is considering a wide range of domestic issues that previously were the purview of the divorce courts. THE 1998
Accounting
AcSEC, the AICPA accounting standards executive committee, in agreement with FASB and the SEC, rescinds SOP 92-3, Accounting for Foreclosed Assets. FASB statement no. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, effectively superseded the SOP, the scope of which did not include non-long-lived assets such as inventories
Go With the Flow
Source: Survey of 1,400 CFOs by Accountemps, New York City, www.accountemps.com , 2002.
Audit Redux
EXECUTIVE SUMMARY AN INCREASE IN AUDITOR CHANGES HAS LED t o an increase in reaudits, raising unique practice considerations for the CPAs that perform them. Reauditors can use the guidance in SAS no. 84, Communications Between Predecessor and Successor Auditors and Practice Alert 02-3, Reauditing Financial Statements to help with
Find The Hidden Replacement For ScanDisk-And Other Fix-it Features
Q. What happened to one of my favorite Windows utilities—ScanDisk? Before I upgraded to Windows 2000 I used ScanDisk all the time to check and repair any problems it found on my hard disk. But it seems Microsoft left it out of Win 2000. A. Yes, Microsoft replaced it with
Intentionally Defective Irrevocable Trusts
n tumultuous economic times, intentionally defective irrevocable trusts (IDITs) offer taxpayers a powerful triple play: an estate-freeze and wealth-transfer technique, as well as an estate planning opportunity—despite terrorism, the market’s vagaries and recent estate tax legislation. CPAs should become become familiar with IDITs to help eligible clients preserve wealth. WHAT
Institute Seeks Top Achievers in Accounting Education
To recognize accounting educators for excellence in teaching and national prominence in the profession, the AICPA asks state societies and others for nominations for the 2003 AICPA Distinguished Achievement Award in Accounting Education. They are due February 1. Candidates must be current full-time educators at, or recently retired from, a
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