Since I use a laptop as my main computer, I keep it plugged in 24/7. But when I take it on the road, I notice that my battery meter shows nearly empty even when it still has loads of power. Can that be fixed? I’d guess it’s a NiCadmium (NiCad)
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TOPICS
Information management and technology assurance
AICPA Enters Marketing Agreement on Rivet XBRL Software
The Institute agreed to promote Rivet Software’s Dragon Tag and Dragon View XBRL products. AICPA members can order them by e-mail ( aicpa@rivetsoftware.com ) or from Rivet’s Web site ( www.rivetsoftware.com ). The Institute is using Rivet’s products because they enable CPAs to easily create, send, receive and view XBRL
Out, Out and Stay Out, Reviewing Toolbar
What is it about Excel’s Reviewing toolbar? It seems to have a mind of its own. It turns up intermittently—usually when I don’t want it—and each time I have to go to the toolbar menu and unclick it. Is there some way to stop it? I don’t know if it’s
Institute to Relocate Certain Operations
The AICPA Council approved the Institute’s recommendation to transfer selected operations from Jersey City, N.J., and New York City to Durham, N.C. The decision to relocate was based on the continuing rise of labor costs in the New York metropolitan area and unused space in the Jersey City office. The
Antifraud Sponsors Sought
The Institute for Fraud Prevention (IFP), a consortium of organizations and companies that was cofounded by the AICPA, is offering academic grants for the study of various aspects of fraud. The IFP aims to improve the ability of businesses and governments to fight fraud and to educate the public on
When the Boss Trumps Internal Controls
hen a college was so broke it couldn’t even afford copy paper, toner and other inexpensive supplies, it took some sleuthing to find the reason. This article summarizes the heroic efforts of one CPA, without pay or outside staff (or experience in fraud detection), who helped bring down a powerful
IRS Commends AICPA for Service to Small Businesses
The Institute received an IRS citation of excellence for helping small business taxpayers. At the National CPA/IRS Tax Issues Meeting in November, AICPA Tax Division technical manager Benson Goldstein accepted the award from Kevin Brown, commissioner of the IRS’s Small Business/Self-Employed Operating Division. The IRS applauded the Institute’s “outstanding team
Banking
The Federal Deposit Insurance Corporation (FDIC) issued advance notice of a proposed rule that would make it easier to ascertain whether FDIC insurance covered deposits in banks with more than 250,000 customer accounts and $2 billion in domestic deposits ( www.fdic.gov/news/news/press/2005/pr12205.html ). The last time the FDIC updated its deposit
Employee Benefits
The Treasury Department and the IRS released Notice 2005-86, which clarifies that an individual participating in a flexible spending arrangement (FSA) is ineligible to contribute to a health savings account (HSA) during an FSA grace period, which extends the covered expense eligibility time frame up to 2 months into the
No Privacy in Bankruptcy
EXECUTIVE SUMMARY LAWS AND REGULATIONS PROHIBIT CPAs from disclosing clients’ personal financial information, but bankruptcy statutes require that very same information to go into the public record. CPAs can’t change the law, but they can help clients get through the bankruptcy process. THERESA HOLT, JD, is an attorney and associate
Take a Seat in the Boardroom
CPAs are beginning to see some familiar faces in corporate boardrooms—including their own. Until recently, most boards were made up largely of CEOs of other organizations. In the past few years though, board members’ backgrounds have become more diverse, and more CPAs are serving as directors, in part because of
Playing a Leadership Role in International Convergence
Convergence of international financial reporting standards has received enormous attention over the last decade and particularly over the last few years. Earlier this year, the leaders of the International Accounting Standards Board and the Financial Accounting Standards Board and key regulators from the European Commission and the SEC agreed on
A Tour of Tomorrows Technology
Imagine you’re a CPA from 100 years ago who’s just been zapped into 2005. Would you understand even half of the technology the profession now uses to conduct business? Probably not. But that’s just a fantasy, you might say. Well, think again. Today’s lightning-quick rate of technological innovation could turn
Exploring the Global Marketplace
Walking through the spice markets of Tashkent or down the Champs-Elyses in search of something unique that I can’t find at home, I am struck by two things: Nothing has changed in hundreds of years. Marco Polo, Christopher Columbus and other explorers couldn’t resist the urge to trade in goods
Tax Software Makes the Grade
ax practitioners had reason to celebrate this year: Their software, as assessed in the annual Journal of Accountancy survey of tax-preparation software, performed better than it did last year. Adding to the joy, they’re no longer threatened with the possible need to convert to a new software package to replace
Limit Practice Liability
SANDRA K. MILLER, JD, LLM, is a professor of business law and taxation at Widener University, Chester, Pa., and is an American Bar Association committee advisor to the National Conference of Commissioners on Uniform State Laws. JAMES J. TUCKER III, CPA, PhD, is an associate professor of accounting and taxation
Second-CPA-Firm Update
EXECUTIVE SUMMARY SMALL FIRMS CAN HELP COMPANIES implement the Sarbanes-Oxley Act’s ongoing requirements, take on engagements the company auditor may no longer perform or pick up assignments that larger firms forgo because they are too involved in Sarbanes-Oxley-related engagements. SECOND-CPA-FIRM WORK IS VARIED: One firm is tailoring a new
Answer Please: Fraud-Based Interviewing
EXECUTIVE SUMMARY ONE WEAPON AUDITORS CAN USE AGAINST FRAUD is simply to speak to clients, managers and employees while observing their behaviors. Normal interview skills may be insufficient to determine whether an individual is withholding information, shading the truth or outright lying, so it’s wise to learn fraud-based interview skills
No Rest for the Weary
With the vast majority of U.S. workers planning to take time off this summer, the proliferation of cell phones, PDAs and laptops means most wont be able to leave their work behind for very long. A survey by Hudson, a professional staffing company, found that 23% of employees planned to
Wringing Out the Gray?
Source: Age Discrimination in the Job Market, a survey of 2,928 executives earning $100,000 a year or more, TheLadders.com , 2005.
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