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
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TOPICS
Information management and technology assurance
Build a Better Career Path
Your future depends on how well you cultivate your staff. EXECUTIVE SUMMARY Small practices have to do more to attract and retain the talent they need to handle client services, work toward succession, increase firm value and effectively compete with larger firms. How employees are treated is as important to
Smart Stops on the Web
PRACTICE MANAGEMENT SITES Your Company’s Conscience www.e-businessethics.com CPAs charged with keeping their firms and employers on the straight and narrow will find PowerPoint presentations here on corporate reform, Sarbanes-Oxley and the nature and scope of business ethics. Users can find a link to the 2005 National Business Ethics Survey
A Better Way
In the December 2005 item “How to Fix a Scrambled Registry,” a reader asked how to repair a Word file that refused to open in Word. Since I assumed a worst-case situation, in which the registry was scrambled and thus all the Word files were similarly afflicted, I offered a
Excel Shortcuts
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 this column? Or, after reading an answer, do you have a better solution? Send them to contributing editor Stanley Zarowin via e-mail at zarowin@mindspring.com or regular
Start Your Own Practice
EXECUTIVE SUMMARY A decade of declining enrollment in college accounting programs during the 1990s combined with passage of the Sarbanes-Oxley Act in 2002 and the new financial reporting and internal control demands on publicly traded companies have created a sellers’ market for CPAs. That makes it a good time to
Convert Hyperlinks to Text
I often receive documents that contain many hyperlinks—links to Web sites and e-mail addresses. I have to go through the entire document and convert the hyperlinks to regular text one at a time. Is there a faster way to do that? For those who aren’t familiar with hyperlink elimination, here’s
Use Office Clipboard to Control Selective Copying
I can copy a word or a group of contiguous words and paste it in another location in a document. But is there a way to copy a bunch of words in different parts of the document and then selectively paste them in different places? Say hello to the Office
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
Features
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