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Technology
SIZING UP NPO SOFTWARE
Roberta Ann Jones
Although conventional accounting software and not-for-profit organization applications have much in common, their differences are so significant that without major customizing, for-profit software just can't handle NPOs' unique accounting needs. This article examines the 10 most popular packages engineered specifically for NPOs—itemizing their strengths and weaknesses.

Technology Workshop
YES, YOU CAN PROGRAM IN VBA
Justin D. Stein
Writing macro code in Visual Basic is easier than you think. Learn how to run repetitive tasks by simply using a few customized keystrokes.

Practice Management
THE DOWNSIDE OF GOOD TIMES
Anita Dennis
One practitioner found that some small business clients were letting their internal controls slip as a result of the strong economy. His firm used that discovery to create a new practice niche.

Environmental Audits
HELP KEEP THE WORLD GREEN
Zabihollah Rezaee
The ISO 14000 standards are the first globally recognized guidelines intended to help businesses voluntarily manage their environmental responsibilities. For CPA firms, ISO 14000 represents a chance to leverage experience performing ISO 9000 audits into a market niche certifying and auditing companies' environmental management systems.

Corporate Tax
HOW TO SCALE THE DEDUCTION BARRIERS
Larry Maples and Melanie James Earles
The IRS is making it more difficult for companies to deduct the costs of starting new business activities or expanding existing businesses. Since IRC section 195 clearly allows amortization of investigation and creation costs in start-up situations, this move is puzzling. Here's how companies and their CPAs may be able to find solutions.

Tax/Practice Management
NEW STANDARDS FOR TAX PRACTICE
J. Edward Swails
The AICPA has adopted eight Statements on Standards for Tax Services as enforceable standards for AICPA members, replacing the Statements on Responsibilities in Tax Practice. What issues did the tax executive committee face in turning the advisory SRTPs into mandatory SSTSs? And how will members be affected?

Professional Issues
PRELUDE TO THE MILLENNIUM
Robert Tie
In Foundations for the Future: The AICPA From 1980 to 1995, Philip B. Chenok, past president and CEO of the AICPA, provides an insider's view of the Institute and the accounting profession's collaborative response to revolutionary changes in the economy, the needs of clients, the impact of technology and relations with regulators and educators.  

Auditing
The Independence Standards Board approves a standard—Employment with Audit Clients—that updates rules for when a professional or a partner of an audit firm decides to join an audit client.

Financial Reporting
An AICPA exposure draft aims to fill a gap in the literature by addressing nonpublic investment partnerships formed to trade commodity interests.

International
IFAC releases its first international standard on assurance engagements.

IFAC issues a new international standard on auditing that provides guidance on the use of external confirmations.

The Internet
Smart stops on the Web.

Technology
A new survey says accountants are relying on the Web more than ever for timely, reliable business information and a growing stream of specialized consulting revenue.

By the Numbers
The right mix of business and interpersonal skills can help accounting and finance professionals climb the career ladder.

At a Glance: Charts and Graphics
Web ushers in changes for small businesses.

Retirement worries plague some execs.

Federal spending on states: feast or famine in 1999.

EFTPS hits new highs.  

Checklist
Creating value with tangible assets.

Tax Matters
An easy way for clients to eliminate excess inventory and get a deduction.

Start of a new program to help IRS update last known address is delayed.

Tip compliance programs broadened to include more industries.

Line items.

Tax case: Expensing corporate activities.

Tax Focus
Is a contingent attorney's fee includible in plaintiff's income?

From the Tax Adviser
Being a trader in securities.

Inside AICPA
Orlando auditor named Outstanding CPA in Government.

Technology Q&A
Add a sound to any file...A fast way to edit headers and footers... Protect your computer from cats that prance on keyboards...The right way to delete hyperlinks...You can insert a graphic in a header and footer...Fast ways to move around in Word.

Letters
News or views?

More about standards.

Charities and form 990.

Another tax-saving vehicle.

JofA not just for accountants anymore.

Golden Business Ideas
Practical ideas for improving your business.  

In This Issue