Personal Financial Planning
THE MUTUAL FUND TRADING SCANDALS
Brian Carroll
Scandals have changed the way mutual funds operate. In this article the special counsel to the SEC explains how the mutual fund industry got into trouble and the new rules designed to curb future abuses. For CPAs who offer investment advice.

WHEN INVESTOR TRUST IS SHAKEN
Maureen Nevin Duffy
Five investment advisers share their insights on keeping close to clients—and to the funds they recommend—when emotions run high. For CPAs who offer investment advice.

Fraud
SMALL BUSINESS, BIG LOSSES
Joseph T. Wells
Though corporate frauds capture the headlines, it actually is small businesses that suffer the most from fraud crimes. Almost 50% of reported frauds took place in companies with fewer than 100 employees. For external auditors, internal auditors and CPAs with small-business clients.

Human Resources Case Study
HOW TO KEEP THEM ONCE YOU’VE GOT THEM
Bill Bufe and Leslie Murphy
Plante & Moran PLLC has developed a multifaceted “rerecruiting” program to help retain its staff. From the moment of hire, there’s a staff/team leader relationship focused on maximizing staff experience in, and contribution to, the firm. For managing partners, firm leaders, human resources directors and CPA consultants to small businesses.

Succession Planning/Business Valuation
PRICE EQUALS VALUE PLUS TERMS
Joel Sinkin
CPAs considering selling their practices should look at the variables from a buyer’s standpoint as well as their own. For partners and sole practitioners.

Financial Reporting
AMORTIZATION OF CERTAIN INTANGIBLE ASSETS
Jennifer M. Mueller
Any corporation that acquires intangible assets must decide whether to amortize them. When the asset has a contractual or legal life, the decision isn’t as straightforward and CPAs must dig deeper into its useful life. For CFOs, financial managers and external auditors.

THE COMPONENTS OF VALUE MEASUREMENT
F. Anne Drozd
The Value Measurement and Reporting Collaborative says a company’s worth lies not only in its present operational value, but also in its potential to create value. The challenge is to develop a framework for measuring and reporting this information. For CFOs, corporate directors and investment analysts.

Technology
THE BEST OF TECHNOLOGY Q&A
Stanley Zarowin
Here’s a collection of answers to the questions our readers have most frequently asked, with updated solutions, new things we’ve learned and helpful hints suggested by JofA readers. For all computer users.

Report From the IRS
THE FUTURE IS HERE
Bert DuMars
The IRS says changes to its corporate e-file system will make it easier for CPAs to file electronically. For tax specialists.

In My Opinion
THE PCAOB AND THE FUTURE OF OVERSIGHT
Patrick J. McDonnell
Rather than review audit engagements after the fact, the PCAOB should take a proactive approach, focusing in advance on all factors that contribute to audit failures. For all CPAs.