2014

Publisher’s Column: Lawsky Makes a Bet on New York (August 2014)

A Call to Action for Future Auditors (August 2014)

Tax & Accounting Update (August 2014)

Still an Innovative Profession (August 2014)

Transitioning from the Private Sector to Academia (August 2014)

Publisher’s Column: IRS Taxpayer Regulation Program Misses Its Target (July 2014)

The Importance of Data Integrity: Told as a Hypothetical Fable (July 2014)

2013 Max Block Awards Presented (July 2014)

Tax & Accounting Update (July 2014)

Book Review: The Big Four and the Development of the Accounting Profession in China (July 2014)

Choosing Competency over Compliance (June 2014)

A Profile of Ernest R. Breech: Pioneer Financial Executive and Chairman of the Board of Ford Motor Company
(June 2014)

Seeking a Path Forward on Audit Quality Indicators: Audit Committees Play a Vital Role in Ensuring Audit Quality (June 2014)

Tax & Accounting Update (June 2014)

The Expanding Role of CPAs in a Changing Business Environment (June 2014)

Inbox: Letters to the Editor (June 2014)

Promoting Financial Literacy: School Boards Need CPAs (May 2014)

Accuracy in Government Disclosures: An Analysis of the Issues in SEC v. Harrisburg (May 2014)

Choosing and Configuring Accounting Software (May 2014)

Not-for-Profits Are Big Business (May 2014)

Tax & Accounting Update (May 2014)

Book Review: Guide to Intangible Asset Valuation (May 2014)

Inbox: Letter to the Editor (May 2014)

Myths and Inconvenient Truths about Audit Sampling: An Audit Partner’s Perspective (April 2014)

The Reality of Fraud Risk: Five Common Misconceptions from Small Business Owners (April 2014)

Five Reasons to Go Paperless This Tax Season (April 2014)

Inbox: Letters to the Editor (April 2014)

Accounting for Virtual Currencies (March 2014)

Is It Time for Companies to Capitalize on Sustainability? Considering the Opportunities and Challenges (March 2014)

Sustainability—The Accounting Perspective (March 2014)

A Growing Interest in Sustainability: Paving the Way for the Next Generation of CPAs (March 2014)

SEC Comment Letter Trends (February 2014)

Publisher’s Column: Succession: A Process, Not a Plan (February 2014)

Correction (February 2014)

Should the Accounting Profession Embrace Mandatory Audit Firm Rotation? (February 2014)

A Reference for Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (February 2014)

Global Accounting Standards—from Vision to Reality: Assessing the State of IFRS Adoption, Jurisdiction by Jurisdiction (January 2014)

Publisher’s Column: NextGen and the Next Chapter of the NYSSCPA (January 2014)

The IASB’s Achievements in 2013: IASB Chair Hans Hoogervorst Talks about IFRS
in the United States and Around the World
(January 2014)

Why Write, Why Publish? A Plea to Accounting Professionals (January 2014)

Inbox: Letter to the Editor (January 2014)

2013

Year-End Tax Planning for 2013: How the American Taxpayer Relief Act Affects Individuals and Businesses (December 2013)

Publisher’s Column: The Power of a Professional Advocate (December 2013)

Recognition (December 2013)

Is It Time to Change the Name of Form 1040? Updating a 100-Year-Old Precedent (December 2013)

Determining a Practice’s Value in the 2013 M&A Market (December 2013)

Do Multiple Reporting Frameworks Enhance Financial Statement Usefulness?
(December 2013)

Helping Small and Midsized Businesses Succeed in a Technology-Driven World: Four Essential IT Risks and Recommendations (November 2013)

Publisher’s Column: Are You the Future of the NYSSCPA? (November 2013)

Accounting for Stock Options: Examining Another Option (November 2013)

Book Review: Financial Statement Fraud: Strategies for Detection and Investigation (November 2013)

Should Auditors Opine on Going Concern? (October 2013)

Publisher’s Column: Fostering Financial Literacy through Education (October 2013)

Lease Accounting—Up for Renewal: A Review of FASB and the IASB’s Exposure Draft (October 2013)

A Rotational Model for Internal Auditors: Academic Findings on its Costs and Benefits (October 2013)

Why Libor Manipulation Matters: Recommendations for CPAs and Investors (September 2013)

Publisher’s Column: Here’s to the Standards Setters: FASB Turns 40 (September 2013)

A Universal Fiduciary Standard: Does It Eliminate Confusion or Protect Investors? (September 2013)

How Many Accounting Frameworks Are Enough? A Critical Look at Standards for Private Companies (August 2013)

Publisher’s Column: NYSSCPA on the Move (August 2013)

Perspectives on the Pathways Commission Report: An Analysis of the Proposals (August 2013)

2012 Max Block Awards Presented (August 2013)

Inbox: Letters to the Editor (August 2013)

Big Four Audit Independence and Oversight in China (July 2013)

Publisher’s Column: A New Look at Nonprofits (July 2013)

Inbox: Letter to the Editor (July 2013)

Student Loans: The Next Bubble? (July 2013)

Strengthening Defenses in the Fight against Fraud: Balancing Trust and Skepticism
(June 2013)

Publisher’s Column: The Missing Link in STEM (June 2013)

Analyzing Local and Global Fraud: An Exploration of Findings and Recommendations (June 2013)

Fraud Prevention Tips for Business Owners and Employees (June 2013)

Book Review: Detecting Fraud in Organizations:Techniques, Tools, and Resources (June 2013)

Management Accountants: Doing Both … and More (May 2013)

Publisher’s Column: Internal Audit Function Preserved—For Now (May 2013)

The New Pension Reporting Standard: What It Means for Governments (May 2013)

Inbox: Letter to the Editor (May 2013)

Clarification (May 2013)

How To Tell the ‘Accounting Story’: Balancing Competing Objectives in Accounting Communication (April 2013)

Publisher’s Column: The Future of Sustainability Reporting Needs CPAs (April 2013)

Self-Insured Health Plans: An Approach for Providing Real Value and Lower Costs (April 2013)

The Top Five Limiting Beliefs about Succession Planning: A Guide for CPA Firms (April 2013)

Book Review: Double Entry: How the Merchants of Venice Created Modern Finance (April 2013)

Letters to the Editor (April 2013)

Global Financial Crisis in Retrospect: Consequences and Lessons for the Accounting Profession (March 2013)

Publisher’s Column: Under Attack: New York’s School District Audit Mandate (March 2013)

Corrections (March 2013)

Book Review: Guide for Conducting Risk Assessments: Information Security (March 2013)

Risk Modeling at the SEC: The Accounting Quality Model (March 2013)

Letters to the Editor (March 2013)

Beyond the ‘Fiscal Cliff’—Implications of the American Taxpayer Relief Act: Politics Leads to Tax Increases for All, Little Hope for Transparency or Simplicity (February 2013)

Publisher’s Column: A Return to Wall Street (February 2013)

The Effects of Regulatory Overload: High Costs and Few Benefits (February 2013)

Time Management Tricks that Work (February 2013)

Growing a Family Business in Sin City: Thoughts from ‘Pawn Star’Rick Harrison (January 2013)

Publisher’s Column: CPA Firm Ownership: Next Steps (January 2013)

Hiring Academically Inexperienced Accounting Interns: Exploring the Challenges and Benefits (January 2013)

Embracing Technology in Education: Considering Options and Outcomes (January 2013)

Maximizing Revenue Opportunities with CRM Systems (January 2013)

Correction (January 2013)

2012

Tax Simplification through Readability: A Look at Tax Law Complexity (December 2012)

Publisher’s Column: CPA Outlook Serves as Economic Bellwether (December 2012)

Rewarding Whistleblowers for Disclosing Tax Violations to the IRS (December 2012)

Recognition (December 2012)

Top Five Year-End Tax Planning Tips for U.S. Corporations (December 2012)

Potential Changes to the Auditor’s Reporting Model: Exploring the PCAOB’s Concept Release (December 2012)

Five Steps to Grow Beyond the $5 Million Mark: Escaping the Black Hole of Business (December 2012)

How to Prosper during an Economic Downtown: Strategies and Opportunities for Accounting Firms (November 2012)

Publisher’s Column: New York CPAs: Your Neighbors Need You (November 2012)

Evaluating the AICPA’s CPA Horizons 2025: A “Road Map for the Future” or a More Socially Responsible Path? (November 2012)

Inbox: Letter to the Editor (November 2012)

Improving Governance and Internal Control: An Interview with COSO Chairman David L. Landsittel (October 2012)

Publisher’s Column: Truth and Accuracy—in Words and Numbers (October 2012)

A Case-Based Approach to Intermediate Accounting Courses: New Hires Ready to Hit the Ground Running (October 2012)

Five Tips to Reduce the Risk of Internal Fraud: Keeping Controls Current
(October 2012)

Inbox: Letters to the Editor (October 2012)

Wealth Management, With or Without a CPA (September 2012)

Publisher’s Column: A Pathway for Access to the Profession (September 2012)

Helping Clients Give with Their Heads, Not Just Their Hearts (September 2012)

Business Credit Scores: What CPAs Need to Know (September 2012)

Inbox: Letter to the Editor (September 2012)

Factors Influencing Students’ Choice of the Accounting Major (September 2012)

IFRS for Privately Owned Businesses (August 2012)

Publisher’s Column: A Pound of Cure: Preparing for the ACA’s 2014 Deadline
(August 2012)

2011 Max Block Awards Presented (August 2012)

The Imprecise Nature of Accounting (August 2012)

Teaching and Advising a New Generation of Accounting Students: A Glimpse into the NYSSCPA’s 2012 Higher Education Conference (August 2012)

Quick Response Codes: A Marketing Tool for Accounting Firms (August 2012)

Inbox: Letter to the Editor (August 2012)

The Past Revisited: An Accounting Bibliography (July 2012)

Publisher’s Column: Mending the Gaps in the Generational Bridge (July 2012)

The Best Accounting Firms to Work For: Popularity, Prestige, and Quality of Life Rankings Explored (July 2012)

Inbox: Letters to the Editor (July 2012)

The Basics of Business Valuation, Fraud and Forensic Accounting, and Dispute Resolution Services (June 2012)

Publisher’s Column: A Government Affairs Program That Works for You (June 2012)

The Global Fraud Threat: A Report on Causes, Detection, and Prevention (June 2012)

Inbox: Letters to the Editor (June 2012)

Auditor Independence and Audit Firm Rotation: Responses to the PCAOB’s Concept Release (May 2012)

Publisher’s Column: Attorney General Proposes Partnership with Nonprofit Sector (May 2012)

Inbox: Letters to the Editor (May 2012)

Reflecting a Company’s Safety Culture in “Fairly Presented” Financial Statements: The Case of BP (April 2012)

Publisher’s Column: A New Business Plan for CPE (April 2012)

The Question of IFRS Adoption: A Very Long Engagement (April 2012)

Who Is Right: FASB or My Accounting Students? (April 2012)

Inbox: Letters to the Editor (April 2012)

The IASB’s Convergence Program, the Prospects for Global Standards, and the Challenges for Emerging Economies (March 2012)

Publisher’s Column: A Partner in the Profession and in the Classroom (March 2012)

Concerns About the PCAOB’s Release on Possible Revisions to the Auditor’s Reports (March 2012)

The Case Against Non-CPA Ownership (March 2012)

Correction (March 2012)

Inbox: Letters to the Editor (March 2012)

Non-CPA Ownership of CPA Firms: (February 2012)

  • An Opinion in Favor of Change
  • Why It Is Not Good for the Profession

Publisher’s Column: Our Member-Oriented Position Process (February 2012)

A New Audit Report (February 2012)

Inbox: Letter to the Editor (February 2012)

Taming the Too-Big-to-Fails: Will Dodd-Frank Be the Ticket? (January 2012)

Publisher’s Column: A Fresh Look at Our Business Climate (January 2012)

PCAOB Proposal for Greater Disclosure from Auditors (January 2012)

Public Accounting: Why It’s Stressful and What We Can Do About It (January 2012)

2011

International Adoption Issues: A View from the IASB (December 2011)

Publisher’s Column: Think Your Firm Is Exempt from Mandatory Quality Review? Take a Closer Look (December 2011)

Recognition (December 2011)

Expanded Information in the Audit Report (December 2011)

Correction (December 2011)

Failure to Aggregate Rental Property: Late Election May Be an Option (December 2011)

Inbox: Letter to the Editor (December 2011)

The Curious Change in Leadership at the IASB (November 2011)

Publisher’s Column: Is It Time for New York to Embrace Non-CPA Partners? (November 2011)

Should a Master’s Degree Be Required for CPA Licensure?: An Analysis of the Ramifications (November 2011)

Book Review: Understanding Accounting Ethics … and the Near Collapse of the World’s Financial System (November 2011)

Inbox: Letters to the Editor (November 2011)

In Defense of Stewardship (October 2011)

Publisher’s Column: Building a Professional Community Online (October 2011)

Defending Accounting Malpractice Claims (October 2011)

A Case for Raising the Normal Retirement Age (October 2011)

The Journey of the Business Use of the Home Office Deduction (September 2011)

Publisher’s Column: Another Bite at the Big Apple: The Gaied Residency Case (September 2011)

Considerations on Cloud Computing for CPAs (September 2011)

Inbox: Letters to the Editor (September 2011)

Profile of Jacob K. Lasser: New York CPA and a Famous Name in Tax Guides (August 2011)

Publisher’s Column: CPAPAC: How Does It Work for You? (August 2011)

2010 Max Block Awards Presented (August 2011)

PCAOB Proposed Standards on the Auditor’s Reporting Model (August 2011)

Inbox: Letters to the Editor (August 2011)

Blue Ribbon Panel on Private Company Financial Reporting:
‘One-Size GAAP’ Does Not Fit All (July 2011)
A Lender’s Dissenting View (July 2011)

Publisher’s Column: To Protect and Serve: NYSSCPA Is Looking for Quality Reviewers (July 2011)

Thirteen Steps to FCPA Compliance (July 2011)

Correction (July 2011)

Vendor Incentives: Out of the Shadows and into the Sunlight (June 2011)

Publisher’s Column: Meet the Press: Building a Relationship with the Public (June 2011)

IRS Eases Rules on Liens for Taxpayers (June 2011)

Guidance for Accounting Professors (June 2011)

The Financial Crisis Inquiry Report: Analysis and Commentary (May 2011)

Publisher’s Column: COAP: The Next Generation (May 2011)

Transitioning to IFRS: Planning Considerations (May 2011)

Profit Center Accounting: Theory and Practice (April 2011)

Publisher’s Column: Our Collective Voice Gets a Caucus (April 2011)

The Uncomfortable Truths About Improving Diversity (April 2011)

Inbox: Letters to the Editor (April 2011)

Mary Elizabeth Murphy’s Contributions to the Development of International Accounting (March 2011)

Solving New York State’s Fiscal Crisis (March 2011)

The Keys to Integrity and a Sense of Well-being for Accounting Professionals (March 2011)

Inbox: Letters to the Editor (March 2011)

Accounting for Financial Instruments: More Turmoil Ahead (February 2011)

Publisher’s Column: Trouble Brewing: Are Nonprofits the Next Roslyn? (February 2011)

IFRS in the General Business Curriculum: Why Should We Care? (February 2011)

Private Company Accounting: A Concept Whose Time Has Come (February 2011)

Use Newsletters to Build a Client Base (February 2011)

Correction (February 2011)

Why Is the U.S. XBRL Conversion Process So Slow? (January 2011)

Publisher’s Column: Dodd-Frank Sleeper (January 2011)

Leaves Confusion in Its Wake (January 2011)

Fighting Fraud with Both Fists (January 2011)

CPAs and Investment Compensation: A Better Way (January 2011)

The Real Law of Client Attraction (January 2011)

Inbox: Letters to the Editor (January 2011)

2010

When It Comes to Fraud, It’s Better to Be Safe than Sorry: The Importance of a Keen Eye and the Courage to Speak Up (December 2010)

Publisher’s Column: Making Our Voice Heard on Tax Issues (December 2010)

Recognition (December 2010)

IFRS for SMEs: Not for Private American Companies (December 2010)

Telecommuting and Taxes: The Telebright Case (December 2010)

Inbox: Letters to the Editor (December 2010)

How Does the New Generation of Accounting Majors Measure Up? Observations from the Ivory Tower (November 2010)

Publisher’s Column: In Recession or Recovery, CPAs Face Challenges and Opportunities (November 2010)

Tips for Advising Clients on Retirement Planning (November 2010)

The Need for Transparency in PCAOB Disciplinary Proceedings (November 2010)

Improving Audit Quality by Strengthening the PCAOB: Why the Dodd-Frank Act Won’t Prevent the Next Madoff-Style Fraud (October 2010)

Publisher’s Column: Auditing the State Comptroller Candidates (October 2010)

Did Modern Portfolio Theory Fail Investors in the Credit Crisis? (October 2010)

How to Increase Diversity in the Profession (October 2010)

Inbox: Letter to the Editor (October 2010)

Protecting CPAs—and Their Clients—from the Risk of Financing Terrorism: Requirements for Preventing Money Laundering Affect Many Businesses (September 2010)

Publisher’s Column: A Revised Code of Conduct for the New Law (September 2010)

2009 Max Block Awards Presented (September 2010)

Evaluating the SEC’s New ‘Cooperating Witness’ Focus (September 2010)

Correction (September 2010)

A CFO’s Map to Economic Recovery (August 2010)

Publisher’s Column: Law’s Anniversary Is Quiet Reminder to Get It Right (August 2010)

Achieving a Single Global Standard (August 2010)

Inbox: Letters to the Editor (August 2010)

The Journey Toward IFRS in the United States (July 2010)

Publisher’s Column: Is There a CPA in the House? (July 2010)

Developments in Accounting Education (July 2010)

Accounting Associations Foster Development (July 2010)

A New Type of Engagement (July 2010)

The Accounting Education Gap: Faculty Perspectives (June 2010)

Rx for Healthcare Reform? CPA Translation (June 2010)

New York Sales Tax Vendors Beware: A Lack of Orderly Records Will Cost You (June 2010)

XBRL: Not Just for Public Companies (June 2010)

Inbox: Letter to the Editor (June 2010)

Capitalizing Lease Payments: Potential Effects of the FASB/IASB Plan (May 2010)

The Power of a Collective Voice (April 2010)

Make the Most of Home Buyer Tax Credits (April 2010)

Inbox: Letters to the Editor (April 2010)

Proposed Tax Gap Legislation Erodes Individual Privacy and Protections (April 2010)

Publisher’s Column: Will the Estate Tax Become the Next AMT? (April 2010)

Creating Compelling Client Communications (April 2010)

Inbox: Letter to the Editor (April 2010)

Success Starts with a Strong Skill Set (April 2010)

Transitioning to IFRS: What Should CPAs and Accounting Firms Be Doing? (March 2010)

Publisher’s Column: Living Up To the Pecora Commission’s Legacy (March 2010)

Book Review: Essentials of Business Ethics: Creating an Organization of High Integrity and Superior Performance (March 2010)

Inbox: Letters to the Editor (March 2010)

Ponzis and Pyramids: What CPAs Need to Know (February 2010)

Publisher’s Column: Serving the Public Interest (February 2010)

Roth: Still the Right Choice (February 2010)

The Never-Taxed Estate: Why Rich People Should Consider Trophy Wives and Husbands (February 2010)

Inbox: Letter to the Editor (February 2010)

Is the Truth the Problem? The State Fair Value Accounting Under U.S. GAAP (January 2010)

Publisher’s Column: High-School Accounting Needs Broader Scope (January 2010)

A Fraud Case Study: The Skim Sisters (January 2010)

The Proposed Uniform Imprudent Management of Institutional Funds Act (January 2010)

Inbox: Letters to the Editor (January 2010)

2009

Jennie May Palen, Accountant and Poet, 1891–1990: The Writing Dimension of Accounting (December 2009)

Publisher’s Column: Bring Back Glass-Steagall (December 2009)

Recognition (December 2009)

Closing the Accounting Talent Gap (December 2009)

Inbox: Letter to the Editor (December 2009)

The Fine Art of Whistleblowing: How to Keep Someone Else’s Misconduct from Becoming Yours (November 2009)

Publisher’s Column: Time to Require a Master’s Degree (November 2009)

Benchmarking Accounting Practices in a Global Economy (November 2009)

Book Review: The Executive’s Guide to Depositions: A Practical Reference Explaining the Deposition Stage of Pre-Trial Discovery in Commercial Litigation (November 2009)

Inbox: Letters to the Editor (November 2009)

Paved with Good Intentions: The Road to Better Accounting for Hedges (August 2009)

Publisher’s Column: Industry CPAs Fully Join the Profession (August 2009)

Turning Payroll Pains into Payroll Gains (August 2009)

Book Review: Mastering Accounting Research for the CPA Exam, Second Edition (August 2009)

Early Warning and Quick Response: Accounting in the 21st Century (July 2009)

Publisher’s Column: Tax Amnesty and the State Budget (July 2009)

2008 Max Block Awards Presented (July 2009)

The Evolution of Human Resources Directors’ Responsibilities (July 2009)

Stepping Up Investor Protection (June 2009)

Publisher’s Column: Navigating the State’s New Accountancy Law (June 2009)

Mentoring the Next Generation (June 2009)

From Crisis to Confidence: What Is the Role of Regulation? (June 2009)

Book Review: Accounting Irregularities and Financial Fraud: A Corporate Governance Guide, Third Edition (June 2009)

Tax Issues Raised by Madoff-Related Charity Investment Scandals (May 2009)

Publisher’s Column: Losing Our Moral and Ethical Compass (May 2009)

Letter to the Editor: AICPA Responds to New York Mobility Column (May 2009)

The Systematic Dismantling of the System (May 2009)

Late Adopters Run the Risk of Being Left to Flounder (May 2009)

Keep Politics Out of Accounting Standards: Advice for the Financial Crisis Advisory Group (May 2009)

The Power of Storytelling: Narratives of Forensic Accountants Can Be Crucial (April 2009)

Publisher’s Column: New Law Raises the Bar for Audit Quality (April 2009)

Preparing for IFRS: Great Online Information Sources (April 2009)

Paperless Tax Workflow: Six Best Practices (April 2009)

Book Review: Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment, Second Edition (April 2009)

‘Excelsior’: The Pursuit of Quality in the CPA Profession (March 2009)

Publisher’s Column: New Law Addresses Mobility for CPAs (March 2009)

Accounting Associations Need Synergies, Not Silos (March 2009)

Book Review: Extraordinary Circumstances: The Journey of a Corporate Whistleblower (March 2009)

Letters to the Editor (March 2009)

Mortgage Fraud (February 2009)

It’s Been a Long Time Coming (February 2009)

Who Was Luca Pacioli? (February 2009)

Correction (February 2009)

Book Review: Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated Processes (February 2009)

2008

The Inevitable Move to IFRS? (December 2008)

The Only Real Mistakes … (December 2008)

Partnership Tax Allocation May Do More Harm than Good (December 2008)

Web Portals Complement CPAs Serving Small Business (December 2008)

Recognition (December 2008)

Book Review: Business Fairy Tales: Grim Realities of Fictitious Financial Reporting (December 2008)

Letters to the Editor (December 2008)

The Proposed Conceptual Framework: Semantics or Sea Change in Financial Reporting? (November 2008)

Underfunding Public Protection (November 2008)

Why Can’t Pat Audit? (November 2008)

Book Review: Healthcare Fraud: Auditing and Detection Guide (November 2008)

Letters to the Editor (November 2008)

A Practical Approach to Finding Management Override (October 2008)

Putting Taxes into Focus:Evaluating Candidates’ Proposals with the SET Tax (October 2008)

Concentration and Competition in the Auditing Profession (October 2008)

Book Review: Understanding Accounting Ethics, Second Edition (October 2008)

Letters to the Editor (October 2008)

The New 401(k) Landscape: How Plan Sponsors Can Adapt (September 2008)

Let’s Learn to Walk (September 2008)

CPE on the Go! (September 2008)

When Accounting Finally Becomes Global (September 2008)

Inbox: Letters to the Editor (September 2008)

Book Review: The Complete Idiot’s Guide to Success as a Personal Financial Planner (September 2008)

Tax Rebate Checks as Economic Stimulus (August 2008)

Something Is Wrong (August 2008)

CPA Service on Nonprofit Boards (August 2008)

How the Sarbanes-Oxley Act Is Affecting Profitability in the Banking Industry (August 2008)

Why Do Both Marriages and Business Mergers Have a 50% Failure Rate? (August 2008)

Book Review: Building a World-Class Compliance Program: Best Practices and Strategies for Success (August 2008)

Inbox: Letters to the Editor (August 2008)

The Right to Practice Without the Right to Vote (July 2008)

‘If I Only Had a CFF’ (July 2008)

Audit Committee Best Practices (July 2008)

Fair Value Accounting Works Well, but Is Not Perfect (July 2008)

Online Payroll Services Have Changed How CPAs Work (July 2008)

Disaster Recovery Planning Is Business-Critical (July 2008)

Updating CPA Firms’ Partner Compensation Systems (July 2008)

An Educator Disagrees with ‘The Future of the Profession’ (July 2008)

The Real Secret to Fraud Deterrence (June 2008)

A Decade of Change, the Journey So Far (June 2008)

2007 Max Block Awards Presented (June 2008)

Economic Stimulus Act of 2008 (June 2008)

Today’s Finance Workforce (June 2008)

Ten Tips to Combat Cybercrime (May 2008)

Yellow Book: The Gold Standard (May 2008)

Credit and Debit Card Fees (May 2008)

Final Roth 401(k) Distribution Regulations (May 2008)

Sizing Up Salaries: Accounting and Finance Are a 'Candidate's Marke' (May 2008)

Black Accountants Give Back Too (May 2008)

Lack of Speed, Flexibility Hamper Corporate Finance Departments (May 2008)

Letter to the Editor: Uphill Climb on the Accounting Career Path (May 2008)

Correction (May 2008)

An Analysis of the GAO Study on Audit Market Concentration (April 2008)

Bringing Accountancy into the 21st Century (April 2008)

Federal and State Tax Records Retention (April 2008)

Book Review: A Parent’s Guide to Wills and Trusts (For Grandparents, Too), Second Edition (April 2008)

Threats to the CPA Credential in the International Marketplace (March 2008)

Getting Smart About Continuing Professional Education (March 2008)

Gillett Estate Management Suite (March 2008)

Inbox: Letters to the Editor (March 2008)

Nonprofit CFOs (February 2008)

Embracing a Borderless,Technologically Advanced World (February 2008)

Gift Cards and Financial Reporting (February 2008)

Reducing Materialism Through Financial Literacy (February 2008)

Young Professionals to Management: 'Don't Try to Be Our Friends' (February 2008)

Book Review: CPA's Guide to Effective Engagement Letters: Implementing Successful Loss Prevention Practices, Seventh Edition (February 2008)

SEA Performance Reporting (January 2008)

Minorities in the Accounting Profession (January 2008)

Inbox: Letters to hte Editor (January 2008)

2007

Sarbanes-Oxley's Wake-Up Call to the Construction Industry (December 2007)

110 Years of a Common Purpose (December 2007)

Recognition (December 2007)

Building a Career in Compliance and Ethics: Find Your Place in the Business World's Hottest New Field (December 2007)

Claiming Unclaimed Funds (December 2007)

Have We Created Financial Statement Disclosure Overload? (November 2007)

Rethinking Sarbanes-Oxley (November 2007)

Software Portability (November 2007)

Is Beta Alpha Psi Still Relevant to the Accounting Profession? (November 2007)

Inbox: Letter to the Editor (November 2007)

Book Review: Corporate Fraud Handbook: Prevention and Detection, Second Edition (November 2007)

Ethics of Options Repricing and Backdating (October 2007)

Connecting the Dots (October 2007)

Correction (October 2007)

Internal Audit Reports Post-Sarbanes-Oxley: A Guide to Process-Driven Reporting (October 2007)

What Do CPAs Need - and Want? (October 2007)

Does Financial Literacy Contribute to Happiness? (September 2007)

Protecting the Tax Dollar (September 2007)

Client-Centered Professional Financial Planning (September 2007)

Premium Financing (September 2007)

Personal Financial Planning (September 2007)

Inbox: Letter to the Editor (September 2007)

SFAS 159: The Fair Value Option (August 2007)

The Value of Including Public Members on NYSSCPA Committees (August 2007)

Website Statisctics (August 2007)

Ellen Libby Eastman, CPA (August 2007)

Unclaimed Funds in Search of Their Owners (August 2007)

Letters to the Editor (August 2007)

Auditors' Reactions to Sarbanes-Oxley (July 2007)

The Alternative Minimum Tax (July 2007)

Pension Accounting Changes and the 'Oh Good Grief Standard' (July 2007)

How a CPA Should Work with Vendors: A Vendor's Perspective (July 2007)

Effective Websites for CPAs: Grow Your Practice and Profits (July 2007)

‘Academic Dishonesty’ (July 2007)

2006 Max Block Award Winners Recognized (June 2007)

The Importance of Financial Transparency (June 2007)

Unspoken Obstacles Prevent Many Accounting Firm Mergers and Sales (June 2007)

Teaching for the Accounting Profession: CPAs and PhDs (June 2007)

Study Shows Fraud Networks Led by CEOs and Aided by Company Outsiders (June 2007)

International Accounting: A User Perspective (June 2007)

Balancing Risk and Control Approaches for Sarbanes-Oxley Compliance (June 2007)

'Ethics Cannot Be Taught' (June 2007)

Welcome to the World of Web 2.0 (May 2007)

Should Non CPAs Be Allowed to Co-own CPA Firms (May 2007)

Do People Use Search Engines to Find CPAs? (May 2007)

The Internet: Revolutionizing How CPAs Do Business (May 2007)

Letters to the Editor (May 2007)

Book Review: Profiles of Internal Audit Functions at Leading International Companies (May 2007)

Uniform Financial Reporting Standards (April 2007)

On the Horizon: Accounting Reform (April 2007)

Uncertainties Created by FIN 48 (April 2007)

Managing the Risks Associated with Stock Options Backdating (April 2007)

Book Review: More than a Numbers Game: A Brief History of Accounting

Letters to the Editor (April 2007)

Wrong-Headed Reactions to Information Overload Threaten Sound Decision-Making (March 2007)

Muddy Waters: The AMT and the US. Tax Code (March 2007)

Improving Service Through Online Payroll (March 2007)

When Clients Don't Buy What a CPA Firm is Selling (March 2007)

Book Review: Sarbanes-Oxley for Small Businesses: Leveraging Compliance for Maximum Advantage (March 2007)

Letters to the Editor (March 2007)

An Accountability View of Accounting (February 2007)

Social Security and the U.S. Tax Code: Ripe for Reform (February 2007)

Staffing Up for Tax Season (February 2007)

Many Companies Have Formalized Antifraud Programs and Controls (February 2007)

Promoting Audit Quality: U.K. Financial Reporting Council Discussion Paper (February 2007)

Update Due to Tax Extender Legislation (February 2007)

Book Review: Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition (February 2007)

Reducing Sarbanes-Oxley Compliance Costs (January 2007)

Quality over Quantity (January 2007)

Top 10 Records-Management Resolutions for the New Year (January 2007)

The CPA Profession: Opportunities, Responsibilities, and Services (January 2007)

Inbox: Letter to the Editor (January 2007)

2006

Debate over FASB's Conceptual Framework Ignores Owners and Managers (December 2006)

Interstate Commerce Versus Public Protection (December 2006)

2006 Buyers Guide to Audit, Anti-Fraud and Assurance Software (December 2006)

Debating the Myths and Realities of Sarbanes-Oxley (December 2006)

The Benefits of Early Controls Assessment (November 2006)

Leap of Faith (November 2006)

Social Security Reform (November 2006)

Money Laundering: A Concise Guide for All Business (November 2006)

'Ethics Are Ethics' (November 2006)

Revenue-Recognition Decisions: A Slippery Slope? (October 2006)

Making the Most of a Rare Opportunity (October 2006)

On the Future of the Accounting Profession (October 2006)

Manager's Guide to Compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB's A-123, ASX 10, OECD Principles, Turnbull Guidance, Best Practices, and Case Studies (October 2006)

Letters to the Editor (October 2006)

Perceived Flaws in Sarbanes-Oxley Implementation (September 2006)

Stabilizing the Estate Tax (September 2006)

State Securities Regulators Release 'Unlucky 13' Investor Traps (September 2006)

The Wall Street Journal Complete Money & Investing Guidebook (September 2006)

Inbox: Letter to the Editor (September 2006)

On Big GAAP Versus Little GAAP (August 2006)

Money Laundering and the CPA (August 2006)

Stop Taxing Airline Safety Procedures (August 2006)

A Guide to Forensic Accounting Investigation (August 2006)

On Professional Ethics and the CPA in Industry (August 2006)

2005 Max Block Award Winners Recognized (July 2006)

Asking Tough Questions About the 150-hour Requirement (July 2006)

Is the Public Ready for Transparent Peer Reviews? (July 2006)

Design and Maintenance of Accounting Manuals: A Blueprint for Running an Effective and Efficient Department (4th edition) (July 2006)

Principles-Based Accounting and the Continental Vending Decision (July 2006)

Could Sarbanes-Oxley Benefit Non-SEC-Registrant Audits? (June 2006)

Ignorance of the Law Is Not a Defense (June 2006)

Mark-to-market Accounting: "True North" in Financial Reporting (June 2006)

Grinding the Sarbanes-Oxley 'Ax' (June 2006)

The Demise of Social Security (May 2006)

Scoring the CPA Exam (May 2006)

End of the Myth: CPAs Do Have to Write (May 2006)

Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance (May 2006)

Implementing Sarbanes-Oxley Act Section 404 (April 2006)

Professional Ethics and the CPA in Industry (April 2006)

The Voice of Experience (April 2006)

Professional Responsibility and the Fate of Whistleblowers (April 2006)

Guide to U.S. Anti - Money Laundering Requirements: Frequently Asked Questions (2nd Edition) (April 2006)

Intelligence Gathering and the Future of Internal Audit (April 2006)

Hurricane Katrina Tax Relief (March 2006)

Using Peer Review to Protect the Public Interest (March 2006)

Not-for-Profit Financial Reporting (March 2006)

Rational Investing in Irrational Times: How to Avoid the Costly Mistakes Even Smart People Make Today (March 2006)

Give Me the Good and the Bright (February 2006)

On Solving Problems Before They Become Crises (February 2006)

Correction (February 2006)

The AICPA Audit Committee Toolkit for Not-for-Profit Organizations (February 2006)

Tax Season Advice: Documentation Can Minimize Liability (February 2006)

In Defense of Fair Value (February 2006)

Public Accounting Needs Good Followers (January 2006)

Reforming Peer Review: Full Steam Ahead (January 2006)

Reality Check: Accounting Alerts for Investment Advisors (January 2006)

Kranacher Named Editor-in-Chief (January 2006)

AICPA Ethics Interpretation 101-3: What It Means to Small Firms (January 2006)

Accounting and Finance Salaries Forecast to Rise in 2006 (January 2006)

2005

On Corruption and Accounting: No Panacea for a Modern Disease (December 2005)

Committees Play a Role in Shaping Policy (December 2005)

Governance Changes Resulting from the Sarbanes-Oxley Act (December 2005)

Curbing High Payroll Costs (December 2005)

Making Bookkeeping Add Up to Better Business (December 2005)

New PCAOB Rules Affect Personal Tax Services for Key Management (December 2005)

'The Future of the Accounting Profession' Report (November 2005)

Interstate Compact: Regulating the Profession as Practiced (November 2005)

Businesses Respond to Cybercrime and Security Trends (November 2005)

Measuring Volatility and the Cost of Retirement (November 2005)

Using Special Needs Trusts (November 2005)

Optimizing the Use of E-mail (November 2005)

Maximum Tax Relief from Soaring Gas Prices (November 2005)

Wheel, Deal, and Steal: Deceptive Accounting, Deceitful CEOs, and Ineffective Reforms (November 2005)

Rebalancing Internal Audit in the Sarbanes-Oxley Era (November 2005)

Accountability and Valuation (October 2005)

Peer Review: How Well Does It Fit the Profession? (October 2005)

Implications of Real-Property Asset Management (October 2005)

Securitization: A Platform to Debate Accounting (October 2005)

Technology Lessons from the Roslyn School District Scandal (October 2005)

The Benefits of a Line of Credit with the Right Bank (October 2005)

Accounting: How to Meet the Challenges of Relevance and Regulation (October 2005)

Sarbanes-Oxley Act Improves Investor Confidence, But at a Cost (October 2005)

Financial Literacy: CPAs Can Make a Difference (September 2005)

Peer Review: Dealing with the Reality of Perceptions (September 2005)

Max Block, Two Generations Later (September 2005)

Monte Carlo Simulation: Smart Bet for Baby Boomers' Retirement Plans (September 2005)

Sarbanes-Oxley Means Opportunities and Challenges for Companies and IROs (September 2005)

Changes to Connecticut Gift and Estate Taxes (September 2005)

Expanding into Financial Services (September 2005)

Investors Continue to Make Costly Mistakes (September 2005)

In the Service of Baby Boomers: A Seismic Mind Shift for Financial Service Providers (September 2005)

Five Key Issues in Retirement Planning (September 2005)

Retirement Planning in Plain English (September 2005)

Letter to the Editor (September 2005)

CPAs in China: Fascinating Similarities and Differences (August 2005)

Perseverance Brings Results: Improving Accountability (August 2005)

What Nonaccelerated Filers Can Learn About Sarbanes-Oxley Compliance (August 2005)

Reasonable Security Practices: The AICPA/CICA Privacy Framework (August 2005)

Social Security: Safety Net in Need of Repair (August 2005)

The Influence of a State Board of Public Accountancy on Ethics Education (August 2005)

Can Proposed Audit Adjustments Challenge Auditor Independence? (August 2005)

Values and Ethics for CPAs in a Changing World (August 2005)

Forensic Accounting and Fraud Investigation for Non-Experts (August 2005)

Letters to the Editor (August 2005)

Leveling the Online- Marketing Playing Field (August 2005)

2004 Max Block Award Winners Recognized (July 2005)

Getting Proactive About Quality Review (July 2005)

Selecting a Keyboard (July 2005)

The Value of Time: Why to Use a Time and Attendance System (July 2005)

Securing Document Management Systems: Call for Standards, Leadership (July 2005)

Blogging 101 for CPAs (July 2005)

Preventing Mistakes in E-mail Records Management (July 2005)

Is It Time to Spend Money on IT Again? (July 2005)

Accounts Payable Automation Pays Dividends (July 2005)

Technology Can Build Better Customer Relationships (July 2005)

Acknowledging the Sham of the AMT (July 2005)

Vault Career Guide to Accounting (July 2005)

Reflections on the NYSE and the 'Grasso Affair' (June 2005)

Fixing the Income Tax: Transparency and Simplicity (June 2005)

The Focus of Future PCAOB Auditor Inspections (June 2005)

Examining the Future of Broad-Based Options (June 2005)

How Does the Push for Ethics and Accuracy Affect Valuations and Appraisals?
(June 2005)

Does Being the Auditor Impair Independence? (June 2005)

Advantages of Human Resources Outsourcing (June 2005)

An Overview of Tax Audits in Russia (June 2005)

Document Destruction and Privacy Protections (June 2005)

Section 1031 Exchanges: Underused Tax- Planning Tool (June 2005)

Asset Based Finance: Proven Disciplines for Prudent Lending (June 2005)

Letters to the Editor (June 2005)

Effective Governance in an Ethicless Organization (May 2005)

Facing Reality About Social Security (May 2005)

Improving Negotiation Skills (May 2005)

Improving Professional Ethics (May 2005)

FAQs About Internal Audit and New Regulatory Requirements (May 2005)

Catching Fraudsters with Their Hands in the Till (May 2005)

Understanding and Motivating Volunteers (May 2005)

Technology's Expanding Role in SEC Compliance (May 2005)

Top 10 Misconceptions About Bankruptcy (May 2005)

Blueprint for a Successful Business (May 2005)

Conscience of the Profession: A Personal Journey (May 2005)

Consequences of the 150-Hour Requirement (May 2005)

The Sarbanes-Oxley Ax (April 2005)

Responsibility for Ethics: Firms or Individuals? (April 2005)

School Boards Don't Need State Oversight (April 2005)

The Role of the Ombudsman (April 2005)

Integrating Sarbanes-Oxley, Leadership, and Ethics (April 2005)

Real-Time Accounting (April 2005)

Social Security: A Macroeconomic Issue (April 2005)

Beyond GAAP: Issues Involving the Sarbanes-Oxley Certification Language (April 2005)

Governmental Accounting Made Easy (April 2005)

Letters to the Editor (April 2005)

To Strengthen a Nonprofit Oversight Function, Find the Right People (April 2005)

Don't Shrink from the Challenge; Stand Up and Do What's Right (March 2005)

'Encouragement of a Great Example': CPAs on Boards (March 2005)

Sarbanes-Oxley and Social Clubs and Other Tax-Exempt Organizations (March 2005)

Outsourcing Tax Return Preparation and Its Implications (March 2005)

Current Trends in Hedge Funds (March 2005)

Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists and Procedures, 4th Edition (March 2005)

Letters to the Editor (March 2005)

Using Cultural Audits to Assess Tone at the Top (February 2005)

CPAs' Role in Reforming the Tax Code and Social Security (February 2005)

On Solving the Problem, Not Being It (February 2005)

Bonita Springs, Fla.150 Hours and the Market (February 2005)

The Handbook of Business Valuation and Intellectual Property Analysis (February 2005)

Inbox: Letters to the Editor (February 2005)

Teaching CPAs About Serving (January 2005)

Transparency as a Means to Serving the Public (January 2005)

Swimming Against the Tide: The Hidden Costs of Offshoring (January 2005)

Sarbanes-Oxley Creates a New Beginning for Accountants (January 2005)

Food for Thought (January 2005)

Corporate Fraud Handbook: Prevention and Detection (January 2005)

Letter to the Editor (January 2005)

2004

Can We Go Back to the Good Old Days? (December 2004)

CPAs' Role in the Stewardship of New York's School Districts (December 2004)

Outsourcing Income Tax Returns to India: Legal, Ethical, and Professional Issues (December 2004)

The Complete Retirement Survival Guide, 2nd Edition (December 2004)

Letter to the Editor (December 2004)

Tallying the Cost of the Sarbanes-Oxley Act (November 2004)

Reconciling Image with Reality (November 2004)

The CPA Journal Has Moved (November 2004)

Remember Your Manners When Using Technology (November 2004)

The Estate-Gift Tax: Why Scrap It? (November 2004)

After the Sale of a Family Business (November 2004)

'Seize the Moment!': An Interview with IIA Chairman Betty McPhilimy (November 2004)

Book Review: The Audit Committee Handbook, 4th Edition (November 2004)

Transparency: The New Peer Review Watchword (October 2004)

Taxes: Discussing Complex Issues in Plain English (October 2004)

New HUD Rules Enhance Reverse Mortgages (October 2004)

Preventing Digital Disasters (October 2004)

Current Trends in Dispute Resolution (October 2004)

Strategies for Successful Meetings and Greetings (October 2004)

College Loans 101: The Education of a CPA Parent (October 2004)

The Story of a Fortunate Man: Reminiscences and Recollections of Fifty-Three Years of Professional Accounting (October 2004)

Common Misconceptions About Employee Stock Options (October 2004)

The Author Responds (October 2004)

Audit Contracting Entities: Organizations That Might Change Everything (September 2004)

Doing the Right Thing (September 2004)

Business Owners' Retirement Fund Responsibility (September 2004)

Sarbanes-Oxley Act: Expanded Enforcement (September 2004)

Paradoxes for Planners (September 2004)

CPAs and Life Settlements: Due Care, Competence, and Objectivity (September 2004)

Selecting the Right Accounting Technology for Nonprofits (September 2004)

Comprehensive Wealth Planning Comes of Age (September 2004)

Nursing Homes and Alternatives: What New York Families Need to Know (September 2004)

Cleaning Up Old Computers (September 2004)

Accounting for Stock-Based Compensation: A Simple Proposal (August 2004)

Choosing to Participate in the Political Process (August 2004)

Internal Controls and Managing Enterprise-Wide Risks (August 2004)

Employee Stock Option Valuation: New Source of Litigation Risk for Auditors (August 2004)

Eliminating 'Double Taxation': The Dividend Imputation Alternative (August 2004)

Nonprofit Governance Library (August 2004)

Letter to the Editor: Does the 150-Hour Requirement Affect Student Enrollment? Money Talks. (August 2004)

Network Security and Password Policies (July 2004)

Growing Effective Committees (July 2004)

2003 Max Block Award (July 2004)

The Personal Touch (July 2004)

Sarbanes-Oxley and 'Segregation of Services' (July 2004)

Using Technology Alliances to Broaden a Client Base (July 2004)

A Close Look at the SEC's Automation of Form ID (July 2004)

Investing in Technology for the Small Business (July 2004)

Controlling Internet Use in the Workplace (July 2004)

Using CRM Software Effectively (July 2004)

Regulation and Unintended Consequences: Thoughts on Sarbanes-Oxley (June 2004)

Embracing the Evolution of Peer Review (June 2004)

Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value (June 2004)

Sarbanes-Oxley and Whistle-blower Protections (June 2004)

Review and Revise Insurance Porfolios (June 2004)

Encouraging Employee Communication (June 2004)

Taking Smart Risks (June 2004)

Top Five Reasons People Stay in Their Jobs (June 2004)

Balanced Scorecard Step-by-Step for Government and Nonprofit Agencies (June 2004)

Letters to the Editor (June 2004)

Outsourcing by CPAs: Are We a Business or a Profession? (May 2004)

Funding FASB: Public Money, Public Domain (May 2004)

Revenue Recognition Issues in a Digital Economy (May 2004)

Principles-Based Standards and the Determination of Control for Consolidation (May 2004)

The Sarbanes-Oxley Act and the Evolution of Corporate Governance (May 2004)

Is the SEC Going Soft on Credit Rating Agencies? (May 2004)

Mediation Practice Guide: A Handbook for Resolving Business Disputes (Second Edition) (May 2004)

Rededicating the Profession to the Public Trust (May 2004)

Is Auditor Independence Really the Solution? (April 2004)

Publisher’s Column (April 2004)

Supply Chain Management (April 2004)

Companies Must Adapt to the Internet to Survive (April 2004)

The Sarbanes-Oxley Act and the Evolution of Corporate Governance (April 2004)

Winning an RFP (April 2004)

Myths About Change (April 2004)

Office of Civil Rights Provides Guidance on HIPAA Privacy Rule (April 2004)

ADR and the Workplace (April 2004)

‘Top 10 Technologies’ (April 2004)

Book Review: Internal Control: Letters to the Editor (April 2004)

Letters to the Editor (April 2004)



The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

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