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Anchor an Excel Range without $ Signs

Here’s a tip sent by reader Mike Hendricks, CPA, cost accounting manager of Yarnell Ice Cream Co., Searcy, Ark.: If you have a range of data you need to keep together—for instance, a lookup table—you can anchor it without using dollar signs, such as in $A$1:$Z$50 . Do this instead:

Privacy

The AICPA’s board of directors approved a document that replaces the initial Privacy Framework developed by the AICPA and the Canadian Institute of Chartered Accountants (CICA). The new guidance, “Generally Accepted Privacy Principles (GAPP),” is based on the premise that good privacy practices are essential to effective corporate governance and

Technology

The AICPA issued its annual ranking of the 10 technologies most likely to significantly affect practitioners, their clients and their employers in the coming year ( http://infotech.aicpa.org/resources/top++10+technologies/ ). For the first time, the AICPA invited members of ISACA to join the AICPA Information Technology (IT) section members and Certified Information

Government Accounting

The Governmental Accounting Standards Board (GASB) issued Accounting and Financial Reporting for Pollution Remediation Obligations, an exposure draft (ED) that specifies five circumstances—any of which would require a government to estimate its obligations to address the current or potential detrimental effects of existing pollution ( www.gasb.org/exp/exdfpg.html ). The ED also

Identify Files with Customized Information

We have something like 75 different spreadsheets containing various studies and reports circulating in the office at any one time. While it’s usually possible to identify each author because of the subject, I’d like some easy way to label each file without putting the information directly in the worksheet. Any

Should You Leave Your Computer Running 24/7?

Should you turn off your computer at day’s end? This question is being hotly debated in my office. The split seems to be between those who drive gas guzzlers and those with economy cars. You are raising a much bigger issue than energy conservation. You surely save electricity by turning

Add Extra Text Box to a Chart

Key to Instructions To help readers follow the instructions in this article, we used two different typefaces: Boldface type is used to identify the names of icons, agendas and URLs. Sans serif type shows the names of files and the names of commands and instructions that users should type into

Auditing

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 SEC approved on February 6, 2006, the Public Company Accounting Oversight Board’s (PCAOB) Auditing Standard no. 4 ( www.sec.gov/news/digest/dig020706.txt ;

FYI

A semiannual AICPA survey of CPAs serving as senior corporate executives revealed they have a mostly favorable outlook for the U.S. economy in 2006 ( http://fmcenter.aicpa.org/NR/rdonlyres/ ). Sixty percent of respondents believed that the economy will continue to improve, and 74% of them had high hopes for their own organization’s

International

The International Accounting Standards Board (IASB) published an ED to amend International Financial Reporting Standard (IFRS) 2, Share-based Payment ( www.iasb.org ) by stipulating that the vesting conditions an individual or organization must satisfy to receive shares concern only specified periods of service or required performance targets. It also requires

Highlights

The Treasury Department and the IRS proposed amendments to Circular 230, which governs tax professionals practicing before the IRS ( www.irs.gov/newsroom/article/0,,id=154248,00.html). The revisions would modify the definition of practice, eligibility for enrollment as an agent, unenrolled practice and the rules concerning contingent fees, conflicts of interest, standards with respect to

Document Image Writer: The “Printer” You Never Knew You Had

I use Word to make up multicolor brochures for my firm, then check that the makeup and colors are just right by using Print Preview . While the test image it produces is OK, it doesn’t give me quite the precision I need to feel comfortable printing several hundred copies

Section 404 for Small Caps

EXECUTIVE SUMMARY In 2005 about 3,700 large-cap ($75 million or more) companies underwent the first wave of Sarbanes-Oxley section 404 audits. Here, a firm experienced with Sarbanes-Oxley section 404 audits for accelerated filers shares its best practices to help with compliance for nonaccelerated filers (companies with market capitalization under $75

Highlights

The IRS clarified certain instructions for form 1040, schedule D, which the AICPA had said imposed significant burdens on individual taxpayers reporting capital gains and losses ( www.irs.gov/formspubs/article/0,,id=109875,00.html; www.irs.gov/businesses/small/article/0,,id=153349,00.html). Taxpayers can continue using a substitute statement to provide this information in a format similar to lines 1 and 8 of

Word Shortcuts

1 1 / 2 -line paragraph spacing: Ctrl+5 Centered paragraph: Ctrl+E Double-spaced paragraph: Ctrl+2 Justified paragraph: Ctrl+0 Left-aligned paragraph: Ctrl+L Right-aligned paragraph: Ctrl+J Single-spaced paragraph: Ctrl+1.  Stanley Zarowin, a former JofA senior editor, is now a contributing editor. His e-mail address is zarowin@mindspring.com . Do you have technology questions for

Access Format Painter via the Keyboard

There is. But, like many Microsoft shortcuts, it’s hard to find. If you click on F1 for information you won’t find even a clue that such a shortcut exists. The icon tool operates like the keyboard shortcut, except without the mouse. Highlight the area you want the format copied and

E-mail Blind Copy (Bcc) Addresses Are Secure

Key to Instructions To help readers follow the instructions in this article, we used two different typefaces: Boldface type is used to identify the names of icons, agendas and URLs. Sans serif type shows the names of files and the names of commands and instructions that users should type into

Break Excel Formulas into Bite-size Sections

My spreadsheets contain very long, complex formulas that are hard to read. Is there some way to break them into smaller pieces without affecting the integrity of the formula? There is an easy solution. For example, take this long formula: Wouldn’t it be easier to read if it were broken

Castellano Wins Institute’s Top Citation

James G. Castellano, CPA, received the AICPA’s Gold Medal for Distinguished Service at the fall council meeting. Doyle Z. Williams, CPA, chair of the AICPA Awards Committee, presented the medal, which recognizes those who have had an extraordinary positive influence on the profession. Castellano, a former AICPA chairman, is chair

Ensure Today’s Data Are Readable Tomorrow

When I started with computers in the 1980s, we had those 5 inch floppy disks—and they really were floppy. Then PCs and DOS came along with three-inch disks (and although they were still called floppies, there were no longer floppy). Now my new computer doesn’t even have a floppy slot.

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The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.