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March 2016 Issue

Home /Magazine/March 2016 Issue
Featured

ICYMI | Top 10 Client Screening, Acceptance, and Termination Considerations in Tax Engagements

By  John F. Raspante, CPA, MST, CDFA and Michael Pescatore, CPA

December 2017 0

CPAs in all areas of practice encounter client screening, acceptance, and termination (CSAT) scenarios daily. CSAT is without a doubt the first line of defense…

March 2016 Issue

Forté Capital’s Selected Statistics

By  CPAJ Staff

March 2016 0

March 2016 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

March 2016 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

March 2016 Issue

Governance, Risk Management, and Compliance: OCEG and the Network

By  Susan B. Anders, PhD, CPA/CGMA

March 2016 0

Governance, risk management, and compliance (GRC) represents a coordinated approach to achieve efficiencies in an organization's activities of corporate governance, risk management, and compliance with…

Editorial

What’s Wrong with Putting the Clients First?

By  Richard H. Kravitz, MBA, CPA

March 2016 0

As CPAs, our raison d'être is to protect the public, to help instill trust and confidence in our corporate and public institutions. We are the…

Publisher's Column

A Tradition We’re Bringing Back in Style

By  Joanne S. Barry, CAE

March 2016 0

One hundred and eighteen years ago, the New York State Society of CPAs held its first annual meeting. Back then, this was a relatively small…

Analysis

IRS Schedule UTP and the Legal Privileges of Tax Accrual Workpapers

Understanding the Risks for Auditors

By  Roger B. Daniels, PhD, CPA (inactive), Roxane DeLaurell, JD, LLM, PhD and Thomas M. Spade, CPA

March 2016 0

The implementation of the Schedule UTP contributes perhaps the most significant increase in tax reporting in recent memory and will greatly affect the Service's audits…

Columns

401(k) Plan Design Trends and Insights

By  Sheldon M. Geller, JD, CPA

March 2016 0

CPAs often seek reliable information about 401(k) plan design, investment options, record keeping, and fees. The “BrightScope/ICI Defined Contribution Plan Profile: A Close Look at…

Columns

Getting Married: A Tax Perspective

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

March 2016 0

More than 2.1 million couples get married in the U.S. each year (http://www.cdc.gov/nchs/nvss/marriage_divorce_tables.htm). Few probably give any thought to the tax implications of their union.…

Columns

The New York State Bulk Sale Notification Requirement

By  Corey L. Rosenthal, JD, Fred R. Komarow and Patrick Duffany, JD, CPA

March 2016 0

Many tax professionals who consult on transactions involving the sale of a New York business operation often overlook the state's bulk sale notification requirements, which…

Columns

FASB’s Proposal to Change the Definition of Materiality

The Unexpected Uproar

By  Allan B. Afterman, PhD, CPA

March 2016 0

In September 2015, FASB issued two proposed documents that, if adopted, could change the way the concept of materiality is assessed and applied regarding information…

Feature Articles

Trends in SEC Enforcement

What CPAs Need to Know

By  Ronald S. Betman, JD

March 2016 0

In Brief With the SEC's enforcement of laws against fraud and other financial wrongdoing at its highest in recent memory, CPAs must be vigilant in…

Feature Articles

Today’s Fraud Risk Models Lack Personality

Auditing with ‘Dark Triad’ Individuals in the Executive Ranks

By  Sridhar Ramamoorti and Barry Jay Epstein

March 2016 0

In Brief Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible…

Analysis

Using Network Analysis to Detect Collusive Fraud

Could Notorious Fraudsters Have Been Caught in the Act?

By  Cynthia Waddell, PhD, CPA

March 2016 0

Collusion takes place when management, employees, or third parties work together to conceal fraud, thereby defeating the internal controls and rendering them ineffective. Analysis of…

Feature Articles

How to Avoid Running Afoul of the SEC

Part 2: The Internal Controls Cases

By  Craig P. Ehrlich, JD and Joanne D Williams, PhD, CPA

March 2016 0

In Brief In early 2014, the SEC's enforcement director said that the agency's investigators “were planning to pursue some internal control-related cases,” noting that this…

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Our Latest Content

  • Keynote Session March 2023
  • Ensuring Integrity March 2023
  • ICYMI | Enhancing Employee Resilience March 2023
  • ICYMI | Adding Age (A) to DEI Is a Good IDEA March 2023
  • CPAJ News Briefs: FASB, IASB, AICPA March 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

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