Linking Employee Performance, Compensation and Accounting Firm Performance
Article:
In the past decade the Sarbanes Oxley Act enhanced demand for accounting services. Employees' performance may not have received the attention it warranted. In the current economic malaise and with the winding down of the...
Published on March 21, 2011
Debt Modifications for Employees Does Sarbanes-Oxley Nullify Rev. Rul. 2004-37
Article:
This item discusses the prohibition on loans and loan modifications in SOX and the tax consequences of loan modifications in Rev. Rul. 2004-37.
Published on June 01, 2010
Hyper-regulatory World
Article:
The last 10 years have seen a sustained acceleration in the speed and volume of global tax rate and rule changes resulting in what can only be described as a hyper-regulatory environment. In simple terms, the sheer number and degree of changes means that many multinational businesses have reached a
Published on January 28, 2011
Revised Form 990 The Evolution of Governance and the Nonprofit World
Article:
...revised Form 990, Return of Organization Exempt from Income Tax, incorporates many of the same governance principles and transparency best practices introduced to the for-profit world through the Sarbanes-Oxley Act
Published on January 28, 2011
Get Rid of Rush Checks
Article:
Do you have documented policies and procedures to handle rush checks? Did you know this could be the first sign of a well-run organization with problems in the accounts payable process? If this has you scratching your head, let me explain. Rush checks are one of the leading causes of
Published on June 01, 2011
How to Start a Firm
Article:
Generally the trend in the profession has been the consolidation of firms to gain economies of scale and spread of overhead, but now may be a great time to start a firm and experience the benefits and burdens that derive from being an owner.
Published on May 31, 2012
New Form 990 Aims for Transparency, Accountability, and Oversight
Article:
Editor: Frank J. O'Connell, Jr., CPA, Esq. While transparency, accountability, and oversight do not appear to be tax issues per se, recent legislative focus and IRS enforcement in this area have heightened the need for tighter controls within the nonprofi
Published on April 20, 2010
Learning Tax with Flowcharts
Article:
This column provides instructors with step-by-step instructions to minimize their start-up time when assigning flowchart construction to their students.
Published on February 01, 2011
AICPA News Update Vol. 13 No. 29
Newsletter:
Download free whitepaper on training grants
Published on April 16, 2013
AICPA News Update - May 25, 2012
Newsletter:
In this issue: Celebrate the AICPA’s 125-Year Anniversary and Watch a Video from AICPA President and CEO, View Key Milestones in Profession’s History and Reflections of Former Chairmen , Wish the AICPA a Happy 125 Birthday, Journal of Accountancy Celebrates AICPA’s 125 Anniversary with Commemorative Issue, AICPA Chairman Recaps Council and 125-Year Celebration, AICPA 125th
Published on June 12, 2012
AICPA News Update Vol. 13 No. 27
Newsletter:
Get the latest issue of GAA Accounting
Published on January 28, 2011
Is IFRS Coming to the U.S.
Article:
Why today’s perspective is not as clear compared to the dominant view two years ago when the SEC was discussing its roadmap to the adoption of IFRS for domestic registrants.
Published on January 28, 2011
The Next Big Boom for CPA Careers
Article:
Rick Telberg Write Letter to Editor With accounting standards-setters worldwide marching toward a single book of r
Published on January 28, 2011
AICPA News Update - April 6, 2012
Newsletter:
In this issue: AICPA Suggests Changes to COSO Internal Control Framework Proposal, Bi-partisan JOBS Act Signed by President, GAQC Resources for Understanding the 2011 Yellow Book, Forensic CPAs May Be Required to Hold a Private Investigator’s License in Some States, Start Here, Go Places. Project Innovation Winners Announced, AICPA TV Gets Revamped
Published on April 09, 2012
FIN 48 Compliance Disclosing Tax Positions in an Age of Uncertainty
Article:
FIN 48 presents new challenges for taxpayers, auditors, and tax advisers. The disclosures required by the interaction of FAS 109 and FIN 48 will result in greater public disclosure of tax planning techniques, including the strengths and weaknesses of those techniques.
Published on May 10, 2010