Accounting


  For single-click access to further coverage of the news stories listed here, visit the Journal of Accountancy Web site at www.aicpa.org/pubs/jofa/joahome.htm .

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.

The AICPA staff issued Technical Information Service (TIS) 9110.15, a practice aid on auditor “certification” of the cost reports that health care organizations sometimes must submit as a condition of participation in Medicaid, Medicare and other third-party reimbursement programs ( www.aicpa.org/download/members/ ). Practitioners are encouraged to implement the guidance as soon as possible.

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In focus: Payroll

Providing payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.