The number and complexity of cyberattacks, especially those targeting mobile devices, grew at an alarming pace in the second quarter, security technology company McAfee Labs said in its latest Threats Report. McAfee identified more than 8 million previously undiscovered samples of malicious software, or malware, during the three months that
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Financial planning
U.S. investors’ confidence in domestic capital markets has rebounded, but their faith in markets outside the United States has continued to decline, according to new research by the Center for Audit Quality (CAQ). Sixty-five percent of investors reported that they have some, quite a bit, or a great deal of
Impairment testing: Effectively using the qualitative assessment
Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value of their reporting units and indefinite-lived intangible assets. With recent changes to impairment testing and, specifically, the introduction of optional qualitative assessments to potentially avoid the
I’ve got you pegged
Q: We use a wall map with pushpins to keep track of the location of our service technicians, but this manual method requires continual phone calls and pushpin adjustments. Can you recommend a cheap and easy technology solution that would enable us to see where our service technicians are and
Graduate students receive scholarships
Ten students were awarded the AICPA’s John L. Carey Scholarship, which is given to students from liberal arts and other nontraditional business backgrounds to pursue graduate accounting degrees and become CPAs. The recipients of the 2012–2013 scholarships are: Philip Casey, University of Illinois at Urbana-Champaign Oliver Chase, University of Vermont
Covered opinion rules would be eased
The IRS released proposed regulations that would eliminate the complex rules in Circular 230, Section 10.35, governing covered opinions (REG-138367-06). To replace them, the proposed regulations would expand the requirements for written advice under Circular 230, Section 10.37. The IRS notes in the preamble to the proposed regulations that “[y]ears
Small keys create big problem
Q: Help! My laptop has half-size keys, and this keyboard is almost impossible to use with my large fingers. What can I do? (The image at right shows two normal size left and right arrow keys, and two half-size up and down arrow keys.) A: The same thing happened to
Run a tab for this table
Q: I use a lot of tables in Word, and it would be nice if the Tab key would actually indent my table data, but that functionality does not work—the Tab key simply moves my cursor to the next cell in the table. Is there a setting that makes the
Sum highlights for you
Q: I was disappointed to find that Excel’s AutoSum tool produced an error in my workbook, which I did not catch until it was too late. The problem resulted when I highlighted row 15 (as pictured below), and then clicked the AutoSum tool to insert formula totals at the bottom
Authors contributing to the December 2012 issue
Snyder’s Challenge: Reinvigorating Michigan page 22 A Quest for Relevance: New Framework for SMEs Balances Costs and Benefits in Financial Reporting page 32Ken Tysiac is a JofA senior editor. He covers breaking news for journalofaccountancy.com and for print. He has more than 20 years of journalism experience, including work
Online travel companies not liable for occupancy taxes
The Sixth Circuit affirmed a district court’s judgment in favor of defendant online travel companies (OTCs) for alleged violations of local tax laws. The district court had held that the OTCs were not liable for collecting occupancy taxes. It is common practice for OTCs such as Priceline.com, Expedia, and Travelocity
Five tips using Excel’s Fill Handle
1. Drag the Fill Handle of a single cell to copy that cell. The Fill Handle is at the bottom right of any selected cell or group of cells. 2. Drag the Fill Handle of a cell containing January, Jan, JAN, Monday, Mon, or MON, Quarter 1, or Q1 to
Table rows are a drag
Q: I often rearrange rows in Word tables, and I find it cumbersome to insert a new blank row, copy and paste row data, and then delete the original row. Is there a faster way to accomplish this task? A: To rearrange rows in a Word table, you need not
Managing public PTIN information
Once the IRS began requiring tax return preparers to register and obtain preparer tax identification numbers (PTINs), third parties began requesting their registration information because much of the information was subject to public release under the Freedom of Information Act (FOIA). These third parties have in some cases published this
TIGTA: IRS unable to detect ITIN fraud; AICPA urges changes
IRS management created an atmosphere that discourages tax examiners from identifying potentially fraudulent applications for individual taxpayer identification numbers (ITINs), the Treasury Inspector General for Tax Administration reported in August (TIGTA Rep’t No. 2012-42-081). ITINs allow individuals who are not eligible for Social Security numbers to obtain an identification number for
Management accounting
After rising significantly at the end of 2011 and the beginning of 2012, CPA business leaders’ optimism about the U.S. economy has faded substantially in recent months, according to the latest AICPA Business and Industry Economic Outlook Survey. With an uncertain political environment in the run-up to the Nov.
AICPA survey shows parents missing opportunities to teach children about personal finance
Three in 10 parents never talk to their children about money or have had just one big talk with their children on the subject, according to a U.S. telephone survey conducted for the AICPA by Harris Interactive. On average, children are 10 years old when their mother or father has
Windows 8: Jump or wait?
With the Oct. 26 release of Windows 8, Microsoft unveiled a new look and new direction for the operating system that runs 92% of desktop computers worldwide. But Windows 8 isn’t about desktop dominance. It’s about Microsoft seeking to gain a foothold in the mobile market, where Apple’s iOS and
Schedule UTP: The early returns are in
The first two years of corporate income tax returns requiring Form 1120, Schedule UTP, Uncertain Tax Position Statement, have been filed, and the IRS has described first-year returns and provided guidance for the growing number of business taxpayers that will be required to file it. Schedule UTP was a required
2012 MAP Survey: A snapshot
The smallest firms have been the biggest winners among U.S. accounting firms during the past two years. That’s one of the findings of the 2012 National MAP (Management of an Accounting Practice) Survey, a biennial benchmarking survey conducted by the AICPA Private Companies Practice Section in conjunction with the Texas
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FROM THIS MONTH'S ISSUE
Flip out with the latest Tech Q&A
The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format.
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