Index

Index to volume 189 and 190
January 2000 to December 2000

A

Ahern, John E.
Billing Tips. (Letters) July, p. 105.

Allred, Sam M.
Making It—As a Consultant. September, p. 71.

Anthony, Robert N.
About GASB no. 34. (Letters) June, p. 105.

Aquila, August J.
Profitable Communication. June, p. 91.

Arcady, Alex T.; Mellors, Francine
Cash Balance Conversions. February, p. 22.

Austen, Lizabeth A.; Messier, William Jr.
Inherent Risk and Control Risk Assessments—Summary 2. (For the Practicing Auditor) September, p. 104.

B

Bagranoff, Nancy A.; Simkin, Mark G.
Picture That. February, p. 43.

Baker, Jack; Hanson, Randall K.; Smith, James K.
Larger Firms Press Ahead. (Sidebar) February, p. 76.

Banham, Russ
Better Budgets. February, p. 37.
The B-to-B Virtual Bazaar. July, p. 26.

Battaglia, John S. Jr.; Musar, Richard C.
Picking the Right Benchmark. August, p. 63.

Bennett, Jim; Vernazza, J. Ben
Another Look at IRA Assets. (Letters) August, p. 100.

Bergen, Cara E.; Thompson, Beth Ann
A Matter of Form (5500). May, p. 28.

Bernstein, Phyllis
Mutual Fund Tax Trap. (Sidebar) May, p. 56.

Bobo, Roger G.
Readers Find Technology Workshops Helpful. (Letters) April, p. 94.

Boma, John C.; Toney, Justin D.
The Ins and Outs of SERP Swaps. October, p. 44.

Bramen, Darren A.
Index Funds: Criticisms and Comments. (Letters) April, p. 90.

Brooke, Patrick T.
JofA Looking Good. (Letters) February, p. 108.

Brotherton, Phaedra
CPAs Add HR to the Mix. October, p. 67.

Bryant, Jeffrey J.; Fleischman, Gary M.
How Innocent Spouses Spell Relief. March, p. 63.

Bryant, Stephanie M.
Hey, What If…? June, p. 35.

Buckhoff, Thomas A.; Hansen, James D.
To Catch a Thief. March, p. 43.

Burns, Timothy C.
Index Funds: Criticisms and Comments. (Letters) April, p. 92.

C

Cohen, Milt
We’ve Come a Long Way. (Letters) August, p. 101.

Cohen, Nancy
IT Credential to Help CPAs Make Business Sense Out of Technology. July, p. 95.

Collins, Laura A.; Johnson, Mark
Inscrutable Index Funds. January, p. 24.

Collins, Michael J.
ERISA Liability for CPAs. December p. 39.

Conant, Diane S.; Madray, J. Russell
A New Approach to Compilations. April, p. 36.

Cook, William A. Jr.
Disagrees With Tax Planning Tip. (Letters) February, p. 107.

Crudden, Alan
An Employee’s Viewpoint. (Letters) May, p. 118.

Cunningham, Richard D.
On M&E Deductions. (Letters) September, p. 13.

Danziger, Elizabeth
Is Business Appraising for You? March, p. 28.
Overnight to India. June, p. 57.
Confronting Retirement. July, p. 43.

D

Delheimer, Lucie
JofA Not Just for Accountants Anymore. (Letters) November, p. 122.

Dennis, Anita
“No One Stands Still in Public Accounting.” June, p. 66.
Best Practices for Audit Efficiency. September, p. 65.
Taking Account: Key Dates for the Profession. October, p. 97.
The Downside of Good Times. November, p. 53.

Deppe, Larry; Omer, S. Craig
Disclosing Disaggregated Information. September, p. 47.

DePree, Chauncey M. Jr.; Grant, Gerry H.; Grant, C. Terry
Earnings Management and the Abuse of Materiality. September, p. 41.

Derieux, Samuel A.
Let’s Reassess Accounting Standards. May, p. 82.

Diaz, Ricardo
Another Approach to Roth IRA Conversions. (Letters) July, p. 104.

Dilley, Steven C.; Geerts, Guido L.; Waddington, Barbara A.
Sophisticated Web Marketing. April, p. 55.

Dondershine, Scott A.
Facing a Hobson’s Choice. September, p. 57.

Dosch, Robert J.
Confusing the Issues. (Letters) December, p. 99.

D’Souza, Julia; Jacob, John; Soderstrom, Naomi; Panchula, Carol
Meltdown—or Not?—for Utilities. March, p. 57.

DuLaney, Walter
Capitalizing Software and Creating Business Value. July, p. 33.

Dusenbury, Richard; Reimers, Jane; Wheeler, Stephen
The Audit Risk Model—Summary 1. (For the Practicing Auditor) September, p. 103.

E

Earles, Melanie James; Maples, Larry
How to Scale the Deduction Barriers. November, p. 69.

Elliott, Robert K.
Who Are We As a Profession—and What Must We Become? February, p. 81.

Ertel, William B.
More About Debt Management. (Letters) June, p. 105.

Evans, Frank C.
Tips for the Valuator. March, p. 35.

F

Fiore, Nicholas
Company-Owned Life Insurance. (From The Tax Adviser) January, p. 92.
Alternative Dispute Resolution With the IRS. (From The Tax Adviser) February, p. 92.
Public Disclosure Requirements for Public Charities. (From The Tax Adviser) March, p. 80.
Mutual Fund Redemptions. (From The Tax Adviser) April, p. 74.
Tax Simplification Proposals. (From The Tax Adviser) May, p. 92.
Corporate Sponsorship Arrangements. (From The Tax Adviser) June, p. 84.
Compensating Employees With Nonemployer Stock Options. (From The Tax Adviser) July, p. 80.
Corporate Tax Shelters. (From The Tax Adviser) August, p. 91.
State Voluntary Disclosure Programs. (From The Tax Adviser) September, p. 100.
Being a Trader in Securities. (From The Tax Adviser) October, p. 118.
Same Desks But Different Results. (From The Tax Adviser) November, p. 108.
Quality Control for Tax Practices. (From the Tax Adviser) December, p. 88.

Flegm, Eugene A.
Historical Look at Standards. (Letters) October, p. 16.

Fleischman, Gary M.; Bryant, Jeffrey J.
How Innocent Spouses Spell Relief. March, p. 63.

Fleming, Peter D.
Index Funds: Who Are They Good For? January, p. 38.
Plain Paper Revisited. (Sidebar) April, p. 36.
A Taxing Problem. May, p. 51.

Foran, Nancy J.; Theisen, Barbara A.
The Business of Charity. December, p. 77.

Freundlich, Gary; Webb, Walter H.
Peer Review For Small Firms. August, p. 57.

G

Galbraith, John William
Investor Not Concerned. (Letters) August, p. 100.

Gardner, Jennifer
JofA Gets “A” for Effort. (Letters) August, p. 101.

Geerts, Guido L.; Waddington, Barbara A.; Dilley, Steven C.
Sophisticated Web Marketing. April, p. 55.

Glickman, Richard
International Associations. January, p. 41.

Glochowsky, Mark S.
Index Mutual Funds and Tax Efficiency. (Letters) July, p. 105.

Goldberg, Scott J.
Charities and Form 990. (Letters) November, p. 121.

Grant, C. Terry; DePree, Chauncey M. Jr.; Grant, Gerry H.
Earnings Management and the Abuse of Materiality. September, p. 41.

Grant, Gerry H.; Grant, C. Terry; DePree, Chauncey M. Jr.
Earnings Management and the Abuse of Materiality. September, p. 41.

Gray, Carol Lippert
What Does It Take to Become a CFO? December, p. 47.

Grob, Kimberly
The Allure of the Internet Start-Up. August, p. 32.

H

Haberman, Louise Dratler
APS Generates Debate at NASBA Annual Meeting. (Special Report) January, p. 12.
NASBA Meeting Showcases Profession’s Top Issues. (News) December, p. 26.

Hagen, Ronald
For Tax-Qualified Long-Term-Care Insurance. (Letters) May, p. 114.

Hansen, James D.; Buckhoff, Thomas A.
To Catch a Thief. March, p. 43.

Hanson, Randall K.; Smith, James K.; Baker, Jack
Larger Firms Press Ahead (Sidebar) February, p. 76.

Harding, Wayne E.; Zarowin, Stanley
Finally, Business Talks the Same Language. August, p. 24.

Hayes, David C.; Hunton, James E.
Working With Databases. May, p. 70.

Hayes, Michael; Jennings, Andrea T.
Landing a Job In a Strange New World. December, p. 55.

Herndon, Elizabeth
Another Form of Discrimination. (Letters) March, p. 95.

Herrmann, Keith
Getting Numbers to Tell the Story. July, p. 37.

Hesse, Christopher W.
Additional Concerns. (Letters) October, p. 15.

Higgins, Leslee; Pacini, Carl; Ludwig, Stephen E.; Hillison, William; Sinason, David
SysTrust and Third-Party Risk. August, p. 73.

Hillison, William; Pacini, Carl; Ludwig, Stephen E.; Higgins, Leslee; Sinason, David
SysTrust and Third-Party Risk. August, p. 73.

Hoffman, Charles
Run XBRL Right Now. August, p. 28.

Houck, Thomas P.
Where Were the Best Practices? (Letters) December, p. 99.

Hunton, James E.; Hayes, David C.
Working With Databases. May, p. 70.

Hylton, Delmer P.
More About Standards. (Letters) November, p. 121.

J

Jacob, John; Soderstrom, Naomi; Panchula, Carol; D’Souza, Julia
Meltdown—or Not?—for Utilities. March, p. 57.

Jeffords, Raymond; Scheidt, Marsha; Thibadoux, Greg M.
Securing the Future. February, p. 49.

Jennings, Andrea T.
Hiring Generation X. February, p. 55.

Jennings, Andrea T.; Hayes, Michael
Landing a Job In a Strange New World. December, p. 55.

Jennings, William W.
Index Funds: Criticisms and Comments. (Letters) April, p. 91.

Johnson, Linda M.
How to Maximize IRA Accumulations. December, p. 32.

Johnson, Mark; Collins, Laura A.
Inscrutable Index Funds. January, p. 24.

Johnston, Earl B.
The High Cost of a Free Lunch. June, p. 61.

Jones, Glendell Jr.
Accounting for LLC Conversions. September, p. 77.

Jones, Roberta Ann
Sizing Up NPO Software. November, p. 28.

K

Klasny, Edward M.; Williams, James M.
Government Reporting Faces an Overhaul. January, p. 49.

Knight, Lee G.; Knight, Ray A.
Counseling Clients on Credit. February, p. 61.

Knight, Ray A.; Knight, Lee G.
Counseling Clients on Credit. February, p. 61.

Kolman, Mark R.
On Fraud and CPAs. (Letters) May, p. 117.

Kravitz, Peter M.; Pugliese, Anthony
Lawmakers Tackle Privacy. June, p. 29.

L

Laffie, Lesli S.
Circuit Courts Debate Reasonable Compensation. (Legal Scene) May, p. 104.
The Arbitration Alternative. (Tax Practice) June, p. 86.
Got Tips? Better Report Them. (Tax Focus) July, p. 75.
Easing the Chronically Ill’s Tax Burden. (Tax Focus) August, p. 89.
Valuing Closely Held Stock for Estate and Gift Tax Purposes. (Tax Focus) September, p. 97.
Is a Contingent Attorney’s Fee Includible in Plaintiff’s Income? (Tax Focus) November, p. 102.

Lang, Eva M.
Measuring Public Companies. (Sidebar) March, p. 33.

Lanoff, Ian; Powell, David W.; Terry, Thomas D.
Reinvigorating Aging ESOPs. March, p. 49.

Lebow, Marc I.; McLain, P. Michael
Size Matters to the IRS. (Tax Briefs) July, p. 70.
Paying the Piper: Some Tax Rules for Daytraders. (Tax Brief) October, p. 115.

Lee, Cynthia Bolt
Short-Term Rentals Classified as Passive Activity Losses. (Tax Cases) January, p. 84.
Liability for Unpaid Taxes When Wrong Advice Is Given. (Tax Cases) April, p. 71.
Determination of a Profit Motive. (Tax Cases) September, p. 94.
Disallowed as a Charitable Contribution. (Tax Briefs) December, p. 83.

Lehman, Mark W.
Flowcharting Made Simple. October, p. 77.

Lenning, Jeff
Financial Reports in a Snap. April, p. 31.
Drilling for Information. August, p. 39.

Leone, James A.
About Billing Standards and Fees. (Letters) May, p. 119.

Levinson, L. Harold
Newly Formed Law Firm Raises Questions. (Letters) February, p. 108.

Lightle, Susan S.; Willis, David M.
Management Reports on Internal Controls. October, p. 57.

Ludwig, Stephen E.; Pacini, Carl; Higgins, Leslee; Hillison, William; Sinason, David
SysTrust and Third-Party Risk. August, p. 73.

Luecke, Randall W.; Meeting, David T.
Raising or Holding Contributions for Others. June, p. 47.

Lukey, Robert
Not All CPAs Cover the Same Territory. (Letters) May, p. 115.

Lynch, Michael
IRAs Can Be Taxing. (Tax Briefs) January, p. 82.
Line Items. (Tax Matters) January, p. 86.
Early Retirees Can Enjoy COLAs. (Tax Brief) February, p. 87.
Line Items. (Tax Matters) February, p. 90.
An Offer You Can’t Refuse. (Tax Brief) March, p. 77.
Line Items. (Tax Matters) March, p. 77.
Line Items. (Tax Matters) April, p. 70.
Line Items. (Tax Matters) May, p. 86.
Taking Back the Dependency Exemption. (Tax Briefs) May, p. 86.
Don’t Be Passive. (Tax Brief) June, p. 78.
Line Items. (Tax Matters) June, p. 80.
Aggregating Your Rental Activity? Be Sure to Tell the IRS. (Tax Briefs) July, p. 71.
IRS Unveils Initiative to Solve Processing Problems. (Tax News) July, p. 69.
Line Items. July, p. 72.
Contingent Attorney’s Fees Taxed As Income. (Tax Briefs) August, p. 81.
Line Items. (Tax Matters) August, p. 85.
Line Items. (Tax Matters) September, p. 90.
Self-Rental Income Considered “Active.” (Tax Briefs) September, p. 88.
Line Items. November, p. 99.
Depreciation of Lear Jet is Not a Business Expense. (Tax Briefs) December, p. 83.
Line Items. December, p. 84.

Lynn, Marc; Madison, Roland
The Role of ERP Software Revisited. (Letters) July, p. 104.

M

Madison, Roland; Lynn, Marc
The Role of ERP Software Revisited. (Letters) July, p. 104.

Madray, J. Russell; Conant, Diane S.
A New Approach to Compilations. April, p. 36.

Maples, Larry; Earles, Melanie James
How to Scale the Deduction Barriers. November, p. 69.

Mason, Eli
News or Views? (Letters) November, p. 121.

McCann, Charles
Money Talks or Partners Walk. October, p. 51.

McCarthy, Ed
Staying Off the Cover of Time. February, p. 31.
Derivatives Revisited. May, p. 35.

McKinney, Jeff
The Station Never Sleeps. January, p. 63.

McLain, P. Michael; Lebow, Marc I.
Size Matters to the IRS. (Tax Briefs) July, p. 70.
Paying the Piper: Some Tax Rules for Daytraders. (Tax Brief) October, p. 115.

Meeting, David T.; Luecke, Randall W.
Raising or Holding Contributions for Others. June, p. 47.

Melancon, Barry C.
The CPA As E-Consultant. (Letter From the AICPA President) February, p. 6.
The SEC’s Proposed Auditor Rule Threatens Our Profession and the Public. (Letter From the AICPA President) September, p. 6.
The Proposed SEC Rule on Auditor Independence and Its Consequences. (Frontline Views) October, p. 26.
Portal to Create Opportunities, Especially for Small Firms. (Letter From the President) November, p. 8.

Mellors, Francine; Arcady, Alex T.
Cash Balance Conversions. February, p. 22.

Messier, William Jr.; Austen, Lizabeth A.
Inherent Risk and Control Risk Assessments—Summary 2. (For the Practicing Auditor) September, p. 104.

Metcalfe, Ann
Cash Gap: Interest Clarification. (Letters) February, p. 107.

Metrejean, Cheryl
“Begging” Doesn’t Equal Earned Income. (Tax Briefs) April, p. 68.

Metrejean, Eddie
Transfers Incident to a Divorce. (Tax Cases) May, p. 88.

Meyer, Michael J.; Titard, Pierre L.
Those Who Can…Teach. July, p. 49.

Midows, Harry
Some Policies Automatically Tax Qualified. (Letters) January, p. 103.

Millward, Gail
Readers Find Technology Workshops Helpful. (Letters) April, p. 94.

Minter, Frank C.
Another Look at FASB Interpretation 44. (Letters) October, p. 15.

Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; Wallace, James S.
Everyone Out of the Pool. May, p. 45.

Mohrweis, Lawrence C.
What CPAs Should Know About School Tuition Organizations. (Tax Matters) February, p. 88.

Morris, Roselyn, E.; Oliver, Joseph R.
Planning for the Cap. October, p. 38.

Murphy, Frank Thomas
On Pooling. (Letters) August, p. 101.

Musar, Richard C.; Battaglia, John S. Jr.
Picking the Right Benchmark. August, p. 63.

Myers, Randy
Lawyers and CPAs: How the Landscape Is Changing. February, p. 73.

N

Navani, Vinay S.
Taxpayers Win Round in Cash Method Battle. (Tax Briefs) April, p. 68.
Shareholder Allowed Deduction for S Corp. Debt Loss. (Tax Briefs) July, p. 69.
Automatic Consent to Change Accounting Method Available. (Tax Briefs) September, p. 90.

Norman, Jack
Internal-Use Software Case Law Seems Set. (Letters) March, p. 95.

O

Oliver, Joseph R.; Morris, Roselyn, E.
Planning for the Cap. October, p. 38.

Omer, S. Craig; Deppe, Larry
Disclosing Disaggregated Information. September, p. 47.

Ozello, James
The Ins and Outs of IRAs as Community Property. (Tax Briefs) January, p. 82.
Court Rules on Lottery Payoffs. (Tax Briefs) May, p. 85.
Litigation Costs for Unreasonable Penalty Recovered. (Tax Briefs) August, p. 85.
IRS States Position on Hybrid Plan Arrangement. (Tax News) September, p. 88.

P

Pacini, Carl; Ludwig, Stephen E.; Hillison, William; Sinason, David; Higgins, Leslee
SysTrust and Third-Party Risk. August, p. 73.

Palmer, Richard J.
Survey Shows How Purchase Cards Can Save Time, Money. (Special Report) May, p. 18.

Panchula, Carol; D’Souza, Julia; Jacob, John; Soderstrom, Naomi
Meltdown—or Not?—for Utilities. March, p. 57.

Pedler, Kimberley M.
A Job Well Done. (Letters) September, p. 16.

Pepin, Roland O.
Database Preparation: Easy Access. (Letters) March, p. 95.

Porter, Grover L.
Politics in Academia. (Letters) September, p. 15.

Powell, David W.; Terry, Thomas D.; Lanoff, Ian
Reinvigorating Aging ESOPs. March, p. 49.

Powell, Karen D.
Don’t Forget the Consultant. (Letters) October, p. 18.

Preston, Robert
The Dos and Don’ts of IRA Investing. April, p. 45.

Pugliese, Anthony; Kravitz, Peter M.
Lawmakers Tackle Privacy. June, p. 29.

R

Raitz, Bridgette M.; Raitz, Ronald L.
Beyond Section 1031. July, p. 61.

Raitz, Ronald L.; Raitz, Bridgette M.
Beyond Section 1031. July, p. 61.

Ramos, Michael J.
Speaks Out for Generation X. (Letters) June, p. 105.

Reeves, James
About the CPA Designation. (Letters) March, p. 95.

Reimers, Jane; Wheeler, Stephen; Dusenbury, Richard
The Audit Risk Model—Summary 1. (For the Practicing Auditor) September, p. 103.

Reynolds-Moehrle, Jennifer A.; Wallace, James S.; Moehrle, Stephen R.
Everyone Out of the Pool. May, p. 45.

Rezaee, Zabihollah
Help Keep the World Green. November, p. 57.

Richards, Lyn F.
More About the Commerce Clause. (Letters) April, p. 93.

Rosenfeld, Paul
What Drives Earnings Management? October, p. 106.

Rosenfield, Sherman
Agrees With Need for Change. (Letters) September, p. 14.

S

Sabino, Anthony Michael
For Whom the South Central Bell Tolls. January, p. 73.

Scheerer, Bill
Thinks HMOs Wrongfully Blamed. (Letters) April, p. 93.

Scheidlinger, Jay A.
IRS Issues P(T)INs to Preparers. (Tax Matters) February, p. 87.

Scheidt, Marsha; Thibadoux, Greg M.; Jeffords, Raymond
Securing the Future. February, p. 49.

Schnee, Edward J.
Deduction or Advance? (Tax Cases) January, p. 88.
Deducting Retirement Plan Expenses. (Tax Case) February, p. 89.
Calculating Insolvency. (Tax Cases) April, p. 71.
Cancellation of Nonrecourse Debt. (Tax Cases) April, p. 69.
S Corporation Stock Basis. (Tax Cases) May, p. 86.
When to Deduct Annual Expenditures. (Tax Cases) June, p. 82.
Stock Redemption and Divorce Revisited. (Tax Case) July, p. 74.
Taxation of Contingent Fee Awards. (Tax Case) August, p. 86.
Mortgage Interest and Bankruptcy. (Tax Cases) September, p. 93.
Corporate Acquisition Issues. (Tax Case) October, p. 115.
Expensing Corporate Activities. (Tax Case) November, p. 98.
When Giving Advice, Experience Is Key. (Tax Case) December, p. 85.

Schneider, Charles E.
Index Funds: Criticisms and Comments. (Letters) April, p. 89.

Scott, Robert B. Jr.
Start Your Own Firm. May, p. 61.
Pay Your Staff for Performance. December p. 63.

Selinger, Bob
About Tax Shelters. (Letters) September, p. 16.

Serven, Lawrence B. MacGregor
The Planning Peril. April, p. 61.

Shonborn, Judy
Index Funds: Criticisms and Comments. (Letters) April, p. 89.

Sicchitano, Kenton J.
Critical of Special Report. (Letters) September, p. 13.

Siedlecki, Richard
For Better Direct Mail. July, p. 83.

Simkin, Mark G.; Bagranoff, Nancy A.
Picture That. February, p. 43.

Sinason, Dave; Pacini, Carl; Ludwig, Stephen E.; Hillison, William; Higgins, Leslee
SysTrust and Third-Party Risk. August, p. 73.

Slager, Christi
Social Security: A Young Person’s Viewpoint. (Letters) March, p. 95.

Smith, James K.; Baker, Jack; Hanson, Randall K.
Larger Firms Press Ahead. (Sidebar) February, p. 76.

Snyder, Richard P.
More About Mutual Funds and Taxes. (Letters) August, p. 100.

Soderstrom, Naomi; Panchula, Carol; D’Souza, Julia; Jacob, John
Meltdown—or Not?—for Utilities. March, p. 57.

Sommer, A. A. Jr.
The Public Oversight Board. September, p. 84.

Soto, John
Early Retirement Benefit Overlooked. (Letters) May, p. 114.

Spanke, Bonnie M.
Evolution Continues. (Letters) September, p. 16.

Stanger, Nicholas W.
Analyzing the Difference. (Letters) May, p. 116.

Stein, Justin D.
Spreadsheet Smarts. January, p. 53.
Yes, You Can Program in VBA. November, p. 47.

Stolte, Larry G.
More About JofA Online. (Letters) February, p. 108.

Sullivan, Gary M.
Another Tax Saving Vehicle. (Letters) November, p. 121.

Swails, J. Edward
A New Standard of Tax Practice. November, p. 79.

Swedroe, Larry
The Quest to Outperform. January, p. 32.

T

Terry, Thomas D.; Lanoff, Ian; Powell, David W.
Reinvigorating Aging ESOPs. March, p. 49.

Thibadoux, Greg M.
Success With Interns. (Case Study) February, p. 51.

Thibadoux, Greg M.; Jeffords, Raymond; Scheidt, Marsha
Securing the Future. February, p. 49.

Theisen, Barbara A.; Foran, Nancy J.
The Business of Charity. December, p. 77.

Thomas, Paula B.
The Competency-Based Preprofessional Curriculum: A Key Component of Vision Success. October, p. 128.

Thompson, Beth Ann; Bergen, Cara E.
A Matter of Form (5500). May, p. 28.

Tie, Robert
E-Business Tops Tech Priorities for CPAs. (Special Report) March, p. 20.
IFAC, Firms to Apply International Standards Consistently. (Special Report) April, p. 20.
Comments Encouraged on Newly Named XBRL. (Special Report) June, p. 14.
SEC Renews Push for More Oversight of Auditors. (Special Report) July, p. 16.
ABA Gives Thumbs Down to Lawyers’ Fee-Sharing. (Special Report) September, p. 22.

Titard, Pierre L.; Meyer, Michael J.
Those Who Can…Teach. July, p. 49.

Toney, Justin D.; Boma, John C.
The Ins and Outs of SERP Swaps. October, p. 44.

Tongate, Darrel
Votes for Simplicity. (Letters) September, p. 14.

Trivett, Victor G.
More About the Elusive Roth IRA Advantage. (Letters) January, p. 102.
More About IRA Fees. (Letters) February, p. 107.
A Different Approach. (Letters) December, p. 99.

Tuttle, Matthew
More Thoughts About Indexing. (Letters) May, p. 114.

V

Vernazza, J. Ben; Bennett, Jim
Another Look at IRA Assets. (Letters) August, p. 100.

Verschoor, Curtis C.
Some Were Omitted. (Letters) October, p. 15.

Vinnedge, David
Get Remote Computer Access—And Save. December, p. 71.

W

Waddington, Barbara A.; Dilley, Steven C.; Geerts, Guido L.
Sophisticated Web Marketing. April, p. 55.

Wallace, James S.; Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.
Everyone Out of the Pool. May, p. 45.

Wallace, Scott
Readers Find Technology Workshops Helpful. (Letters) April, p. 94.

Webb, Walter H.; Freundlich, Gary
Peer Review For Small Firms. August, p. 57.

Wells, Joseph T.
So That’s Why It’s Called a Pyramid Scheme. October, p. 91.

Wheeler, Stephen; Dusenbury, Richard; Reimers, Jane
The Audit Risk Model—Summary 1. (For the Practicing Auditor) September, p. 103.

Williams, James M.; Klasny, Edward M.
Government Reporting Faces an Overhaul. January, p. 49.

Willis, David M.; Lightle, Susan S.
Management Reports on Internal Controls. October, p. 57.

Y

Yudkowsky, Chaim
Attracting and Retaining Talent a Challenge. (Letters) January, p. 103.

Z

Zacharias, Carol A.
New Rules, New Responsibilities. August, p. 53.

Zarowin, Stanley
Technology for the New Millennium. April, p. 22.
Launch a Web Site—Now. June, p. 22.
Expanding Into Cyberspace. September, p. 32.

Zarowin, Stanley; Harding, Wayne E.
Finally, Business Talks the Same Language. August, p. 24.

Zawicki, Marc
Technology Workshop a Plus. (Letters) March, p. 95.

Zurawski, Amy F.
Equality in the Profession—When? (Letters) June, p. 106.

Assurance Services
SysTrust and Third-Party Risk. Pacini, Carl; Ludwig, Stephen E.; Hillison, William; Sinason, Dave; Higgins, Leslee. August, p. 73.

Auditing
AICPA Raises Bar on Auditor Independence. (News) January, p. 17.
Government Reporting Faces an Overhaul. Klasny, Edward M.; Williams, James M. January, p. 49.
——
ISB Issues Guidance on Mutual Fund Audits. (News) March, p. 18.
New SASs Address Communications and Adjustments. (News) March, p. 17.
——
Audit Committee Rules to Improve Disclosure. (News) April, p. 15.
A New Approach to Compilations. Conant, Diane S.; Madray, J. Russell. April, p. 36.
Plain Paper Revisited. (Sidebar) Fleming, Peter D. April, p. 36.
——
SEC Renews Push for More Oversight of Auditors. (Special Report) Tie, Robert. July, p. 16.
——
The Audit Risk Model—Summary 1. (For the Practicing Auditor) Dusenbury, Richard; Reimers, Jane; Wheeler, Stephen. September, p. 103.
Best Practices for Audit Efficiency. Dennis, Anita. September, p. 65.
Big Five Review Their Independence Compliance. (News) September, p. 22.
Earnings Management and the Abuse of Materiality. Grant, C. Terry; DePree, Chauncey M. Jr.; Grant, Gerry H. September, p. 41.
Inherent Risk and Control Risk Assessments—Summary 2. (For the Practicing Auditor) Messier, William Jr.; Austen, Lizabeth A. September, p. 104.
Panel Finds Audits Sound, But Need Improvement. (News) September, p. 2
——
The Proposed SEC Rule on Auditor Independence and Its Consequences. (Frontline Views) Melancon, Barry. October, p. 26.
——
Help Keep the World Green. Rezaee, Zabihollah. November, p. 57.
ISB Issues Employment Standard. (News) November, p. 17.
——
Head of Audit Efficiency Panel Speaks Out. (Frontline Views) December, p. 20.

Banking
The Station Never Sleeps. McKinney, Jeff. January, p. 63.

Business and Industry
Can We Talk? (Graphic) January, p. 14.
Golden Business Ideas. January, p. 116.
Is Your Company Managing Its Risk? (Checklist) January, p. 8.
SEC Mulls Expanded Role for Risk Modeling. (News) January, p. 21.
——
Better Budgets. Banham, Russ. February, p. 37.
Golden Business Ideas. February, p. 124.
——
Golden Business Ideas. March, p. 116.
——
Golden Business Ideas. April, p. 108.
The Planning Peril. Serven, Lawrence B. MacGregor. April, p. 61.
——
Derivatives Revisited. McCarthy, Ed. May, p. 35.
Everyone Out of the Pool. Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; Wallace, James S. May, p. 45.
Golden Business Ideas. May, p. 140.
Survey Shows How Purchase Cards Can Save Time, Money. (Special Report) Palmer, Richard J. May, p. 18.
——
Golden Business Ideas. June, p. 128.
Lawmakers Tackle Privacy. Kravitz, Peter M.; Pugliese, Anthony. June, p. 29.
——
The B-to-B Virtual Bazaar. Banham, Russ. July, p. 26.
Capitalizing Software and Creating Business Value. DuLaney, Walter. July, p. 33.
Companies Use Sweet Deals To Attract Executives. (Graphic) July, p. 15.
Golden Business Ideas. July, p. 124.
How to Succeed in Business by Really Trying. (Checklist) July, p. 12.
——
The Allure of the Internet Start-Up. Grob, Kimberly. August, p. 32.
Assurance Services Pick Up Steam. (Graphic) August, p. 15.
Golden Business Ideas. August, p. 124.
In Era of Uncertainty, Execs Prize Corporate Stability. (By the Numbers) August, p. 21.
New Rules, New Responsibilities. Zacharias, Carol A. August, p. 53.
——
Earnings Management and the Abuse of Materiality. Grant, C. Terry; DePree, Chauncey M. Jr.; Grant, Gerry H. September, p. 41.
Golden Business Ideas. September, p. 144.
——
Golden Business Ideas. October, p. 156.
The Ins and Outs of SERP Swaps. Boma, John C.; Toney, Justin D. October, p. 44.
Management Reports on Internal Controls. Willis, David M.; Lightle, Susan S. October, p. 57.
Planning for the Cap. Oliver, Joseph R.; Morris, Roselyn, E. October, p. 38.
Survey Says Stocks Show Large Gains in Buybacks. (News) October, p. 23.
——
Golden Business Ideas. November, p. 148.
How to Scale the Deduction Barriers. Maples, Larry; Earles, Melanie James. (Corporate Tax) November, p. 69.
——
Golden Business Ideas. December, p. 140.
Merger Integration: Include a Tax Strategy to Make a Good Deal Better. (Checklist) December, p. 14.
What Does It Take to Become a CFO? Gray, Carol Lippert. December, p. 47.

Business Valuation
Is Business Appraising for You? Danziger, Elizabeth. March, p. 28.
Tips for the Valuator. Evans, Frank C. March, p. 35.
——
SSARS ED Issued on Business Valuation Financial Statements. (News) April, p. 16.

Career Development
Landing a Job In a Strange New World. Jennings, Andrea T.; Hayes, Michael. December, p. 55.

Case Studies
International Associations. Glickman, Richard. January, p. 41.
——
Overnight to India. Danziger, Elizabeth. June, p. 57.

The Century Timeline, Part 1
Taking Account: Key Dates for the Profession. Dennis, Anita. October, p. 97.

Compensation
The Ins and Outs of SERP Swaps. Boma, John C.; Toney, Justin D. October, p. 44.
Money Talks or Partners Walk. McCann, Charles. October, p. 51.
Planning for the Cap. Oliver, Joseph R.; Morris, Roselyn, E. October, p. 38.

Corporate Governance
New Rules, New Responsibilities. Zacharias, Carol A. August, p. 53.
——
Management Reports on Internal Controls. Willis, David M.; Lightle, Susan S. October, p. 57.

E-Commerce
Lawmakers Tackle Privacy. Kravitz, Peter M.; Pugliese, Anthony. June, p. 29.
——
The B-to-B Virtual Bazaar. Banham, Russ. July, p. 26.
——
The Allure of the Internet Start-Up. Grob, Kimberly. August, p. 32.

Education and Careers
Those Who Can—Teach. Meyer, Michael J.; Titard, Pierre L. July, p. 49.

Employee Benefits
Cash Balance Conversions. Arcady, Alex T.; Mellors, Francine. February, p. 22.
Staying Off the Cover of Time. McCarthy, Ed. February, p. 31
——
Reinvigorating Aging ESOPs. Powell, David W.; Terry, Thomas D.; Lanoff, Ian. March, p. 49.
A Matter of Form (5500). Thompson, Beth Ann; Bergen, Cara E. May, p. 28.
——
ERISA Liability for CPAs. Collins, Michael J. December, p. 39.

Environmental Audits
Help Keep the World Green. Rezaee, Zabihollah. November, p. 57.

Estate Planning
Facing a Hobson’s Choice. Dondershine, Scott A. September, p. 57.

Financial Accounting
AICPA Issues New Rules for Film Industry. (News) August, p. 16.

Financial Reporting
Online Financial Reports Show Problems and Promise. (News) February, p. 16.
——
AICPA Recognizes FASAB as GAAP Standard Setter. (News) March, p. 24.
CPAs Get an Extra 30 Days to File HUD Reports. (News) March, p. 26.
Meltdown—or Not?—for Utilities. D’Souza, Julia; Jacob, John; Soderstrom, Naomi; Panchula, Carol. March, p. 57.
——
Everyone Out of the Pool. Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer A.; Wallace, James S. May, p. 45.
——
Comments Requested on Newly Named Version of XML for Business Reporting. (Special Report) Tie, Robert. June, p. 14.
Federal Financial Reports Improved But Far From Perfect (News) June, p. 13.
——
Amendment to Ease FASB No. 133 Implementation. (News) July, p. 15.
FASB Offers More Guidance on Stock Options. (News) July, p. 18.
——
Private-Sector Group to Focus on Disclosure. (News) August, p. 16.
——
Disclosing Disaggregated Information. Deppe, Larry; Omer, S. Craig. September, p. 47.
Earnings Management and the Abuse of Materiality. Grant, C. Terry; DePree, Jr. Chauncey M.; Grant, Gerry H. September, p. 41.
——
Management Reports on Internal Controls. Willis, David M.; Lightle, Susan S. October, p. 57.
XBRL Approved for U.S. Implementation. (News) October, p. 23.
——
Exposure Draft Addresses Nonpublic Investment Partnerships. (News) November, p. 17.
——
Compilation and Review Statement Amended. (News) December, p. 17.

For the Practicing Auditor
Research Summary 1: The Audit Risk Model. Dusaenbury, Richard; Rimers, Jane; Wheeler, Stephen. September, p. 103.
Research Summary 2: Inherent Risk and Control Risk Assessments. Messier, William F. Jr.; Austen, Lizabeth A. September, p. 104.

Fraud
To Catch a Thief. Hansen, James D.; Buckhoff, Thomas A. March, p. 43.
——
U.S. Wants CPAs to Help Fight Money Laundering. (News) May, p. 17.
——
So That’s Why It’s Called a Pyramid Scheme. (The Fraud Beat) Wells, Joseph T. October, p. 91.
——
The Downside of Good Times. Dennis, Anita. November, p. 53.

Frontline Views
The Proposed SEC Rule on Auditor Independence and Its Consequences. (News) Melancon, Barry. October, p. 26.
——
Head of Audit Efficiency Panel Speaks Out. (Frontline Views) December, p. 20.

General Interest
APS Generates Debate at NASBA Annual Meeting. (Special Report) Haberman, Louise Dratler. January, p. 12.
Authorities Intensify Focus on Transfer Pricing. (Graphic) January, p. 81.
Fun and Gains. (By the Numbers) January, p. 18.
Surf’s Up. (Graphic) January, p. 17.
——
FYI. (News) February, p. 20.
Internet a Boon to Business. (Graphic) February, p. 16.
Make Friends With Employees. (Graphic) February, p. 15.
Managers Play It Smart in Tight Labor Market. (By the Numbers) February, p. 18.
You Can Work and Have a Life Too. (Checklist) February, p. 12.
——
Average Americans Play the Market. (Graphic) March, p. 18.
Cost of Owning a Car Goes Through the Roof. (Graphic) March, p. 17.
Longer Wait to Replace Executives. (Graphic) March, p. 18.
Market Is Boon to Baby Boomers. (News) March, p. 22.
10 Ways to Improve Small Business Cash Flow. (Checklist) March, p. 14.
——
Demand for Executives Rises Sharply. (By the Numbers) April, p. 18.
FYI. (News) April, p. 21.
Job Market Is Hot. (Graphic) April, p. 15.
Lack of Health Care a Problem for Many. (Graphic) April, p. 16.
Merger Mania. (Graphic) April, p. 16.
——
Choosing an Investment Adviser for Your Firm. (Checklist) May, p. 14.
Make Mine Football, CFOs Say. (Graphic) May, p. 19.
Securities Industry Shatters Profit, Revenue Records. (Graphic) May, p. 17.
Women Business Owners a New Breed of Consumer. (By the Numbers) May, p. 22.
——
CFOs Hiring More Finance Professionals. (By the Numbers) June, p. 16.
Some College Students Exhibit “Major” Uncertainty. (Graphic) June, p. 13.
——
Road Warrior Travel Preferences. (By the Numbers) July, p. 20.
——
The Seven Deadly Sins of Family Businesses. (Checklist) August, p. 12.
Smaller Firms Attract Accounting Grads. (Graphic) August, p. 16.
——
Accounting Among Top Jobs for New Grads. (Graphic) September, p. 114.
Prospective Employees Have Edge in Recruitment. (By the Numbers) September, p. 28.
Selecting the Right Charity. (Checklist) September, p. 19.
——
CFOs See Tech Role in Their Future. (Graphic) October, p. 24.
Competition Forces Companies and Firms to Experiment. (By the Numbers) October, p. 36.
Small Businesses and the Internet. (Graphic) October, p. 31.
Women’s Salaries Still Lag Behind. (Graphic) October, p. 23.
——
Creating Value With Fixed Assets. (Checklist) November, p. 14.
Retirement Worries Plague Some Execs. (Graphic) November, p. 18.
——
Even in Boom Times, CFOs Watch the Bottom Line. (Graphic) December, p. 17.
Some Small Biz Markets Underserved by CPAs. (By the Numbers) December, p. 30.

Government Accounting
FASAB Amends Standards for Federal Loans and Loan Guarantees. (News) July, p. 23.
GASB Statement No. 36 Alters Accounting for Shared Revenues. (News) July, p. 19.

Government Auditing and Financial Reporting
Government Reporting Faces an Overhaul. Klasny, Edward M.; Williams, James M. January, p. 49.
——
GASB Reporting Guidance Expanded to Colleges and Universities. (News) March, p. 26.
——
Amendment to Ease FASB No. 133 Implementation. (News) July, p. 15.
FASB Offers More Guidance on Stock Options. (News) July, p. 18.
——
Private-Sector Group to Focus on Disclosure. (News) August, p. 16.
——
Disclosing Disaggregated Information. Deppe, Larry; Omer, S. Craig. September, p. 47.
Earnings Management and the Abuse of Materiality. Grant, C. Terry; DePree, Chauncey M. Jr.; Grant, Gerry H. September, p. 41.
——
Management Reports on Internal Controls. Willis, David M.; Lightle, Susan S. October, p. 57.
XBRL Approved for U.S. Implementation. (News) October, p. 23.
——
Exposure Draft Addresses Nonpublic Investment Partnerships. (News) November, p. 17.

In My Opinion
Let’s Reassess Accounting Standards. Derieux, Samuel A. May, p. 82.
——
What Drives Earnings Management? Rosenfeld, Paul. October, p. 106.

Inside AICPA
AICPA Names Outstanding CPA in Government. January, p. 96.
Illinois Accountant Aces May Exam. January, p. 96.
New Q&As on Software Revenue Recognition. January, p. 96.
——
Council Report. February, p. 101.
——
ASB Appoints New Member. March, p. 91.
Joint Projects Win Award. March, p. 91.
POB Award to Ralph S. Saul. March, p. 91.
——
AICPA Names Top Personal Financial Planner. April, p. 84.
An Era Ends at the POB as A.A. Sommer, Jr., Retires. April, p. 84.
Exam Graders Sought. April, p. 84.
——
Independence Standards Course Offered on CD-ROM. May, p. 110.
New AICPA Credential Focuses on IT-Savvy CPAs. May, p. 109.
SECPS to Strengthen Peer Review Process. May, p. 109.
——
AICPA, Fidelity to Support Investment Advisers. June, p. 101.
Business and Government Veteran Joins POB. June, p. 102.
CPA Vision Project Earns Laurels. June, p. 101.
——
Harding Recognized for XBRL Efforts. July, p. 95.
IT Credential to Help CPAs Make Business Sense Out of Technology. Cohen, Nancy. July, p. 95.
New AcSec Chairman. July, p. 95.
——
CPA Vision Campaign Wins Honors. August, p. 98.
CPAs Move to Revamp CPE. August, p. 97.
IMA Hails Kessler as Model Executive. August, p. 97.
Institute Honor to A. A. Sommer. August, p. 97.
Technical Hotline Invites Questions by E-Mail. August, p. 97.
——
CPA Exam Graders Needed. September, p. 114.
CPAs Hailed for Enlightened Leadership. September, p. 114.
IRS Instructor Wins Gold Medal. September, p. 114.
——
AICPA Launches Flat-Rate Internet CPE. October, p. 131.
The Competency-Based Preprofessional Curriculum: A Key Component of Vision Success. October, p. 128.
Gaffen Lauded for Community Service. October, p. 131.
Mueller Honored as Outstanding Educator. October, p. 131.
Vision Success. Thomas, Paula B. October, p. 128.
——
Orlando Auditor Named Outstanding CPA in Government. November, p. 113.

International
Just a Drop in the Bucket. (Graphic) January, p. 11.
——
IFAC, Firms to Apply International Standards Consistently. (Special Report) Tie, Robert. April, p. 20.
——
IFAC Issues Reporting Standards for World Governments. (News) August, p. 15.
——
IASC Addresses Share-Based Payment. (News) September, p. 23.
IFAC Study Examines Public-Sector Corporate Governance. (News) October, p. 31.
——
IFAC Issues Standard on Assurance Engagements. (News) November, p. 18.
IFAC Provides Guidance on External Confirmations. (News) November, p. 18.

Investments
Index Funds: Who Are They Good For? Fleming, Peter D. January, p. 38.
Inscrutable Index Funds. Johnson, Mark; Collins, Laura A. January, p. 24.
The Quest to Outperform. Swedroe, Larry. January, p. 32.
——
Mutual Fund Tax Trap. (Sidebar) Bernstein, Phyllis. May, p. 56.
A Taxing Problem. Fleming, Peter D. May, p. 51.

Legal Issues (includes Liability Issues)
Verdict Levels Playing Field for Accounting Firms. (News) February, p. 15.
——
Circuit Courts Debate Reasonable Compensation. (Legal Scene) Laffie, Lesli S. May, p. 104.

Letters
Attracting and Retaining Talent a Challenge. Yudkowsky, Chaim. January, p. 103.
More About the Elusive Roth IRA Advantage. Trivett, Victor G. January, p. 102.
Some Policies Automatically Tax Qualified. Midows, Harry. January, p. 103.
——
Cash Gap: Interest Clarification. Metcalfe, Ann. February, p. 107.
Disagrees With Tax Planning Tip. Cook, William A. Jr., February, p. 107.
JofA Looking Good. Brooke, Patrick T. February, p. 108.
More About IRA Fees. Trivett, Victor. February, p. 107.
More About JofA Online. Stolte, Larry G. February, p. 108.
Newly Formed Law Firm Raises Questions. Levinson, L. Harold. February, p. 108.
——
About the CPA Designation. Reeves, James. March, p. 95.
Another Form of Discrimination. Herndon, Elizabeth. March, p. 95.
Database Preparation: Easy Access. Pepin, Roland O. March, p. 95.
Internal-Use Software Case Law Seems Set. Norman, Jack. March, p. 95.
Social Security: A Young Person’s Viewpoint. Slager, Christi. March, p. 95.
Technology Workshop a Plus. Zawicki, Marc. March, p. 95.
——
Index Funds: Criticisms and Comments. Bramen, Darren A. April, p. 90.
Index Funds: Criticisms and Comments. Burns, Timothy C. April, p. 92.
Index Funds: Criticisms and Comments. Jennings, William W. April, p. 91.
Index Funds: Criticisms and Comments. Schneider, Charles E. April, p. 89.
Index Funds: Criticisms and Comments. Shonborn, Judy. April, p. 89.
More About the Commerce Clause. Richards, Lyn F. April, p. 93.
Readers Find Technology Workshops Helpful. Bobo, Roger G. April, p. 94.
Readers Find Technology Workshops Helpful. Millward, Gail. April, p. 94.
Readers Find Technology Workshops Helpful. Wallace, Scott. April, p. 94.
Thinks HMOs Wrongfully Blamed. Scheerer, Bill. April, p. 93.
——
About Billing Standards and Fees. Leone, James A. May, p. 119.
Analyzing the Difference. Stanger, Nicholas W. May, p. 116.
Early Retirement Benefit Overlooked. Soto, John. May, p. 114.
An Employee’s Viewpoint. Crudden, Alan. May, p. 118.
For Tax-Qualified Long-Term-Care Insurance. Hagen, Ronald. May, p. 114.
More Thoughts About Indexing. Tuttle, Matthew. May, p. 114.
Not All CPAs Cover the Same Territory. Lukey, Robert. May, p. 115.
On Fraud and CPAs. Kolman, Mark R. May, p. 117.
——
About GASB no. 34. Anthony, Robert N. June, p. 105.
Equality in the Profession—When? Zurawski, Amy F. June, p. 106.
More About Debt Management. Ertel, William B. June, p. 105.
Speaks Out For Generation X. Ramos, Michael J. June, p. 105.
——
Another Approach to Roth IRA Conversions. Diaz, Ricardo. July, p. 104.
Billing Tips. Ahern, John E. July, p. 105.
Index Mutual Funds and Tax Efficiency. Glochowsky, Mark S. July, p. 105.
The Role of ERP Software Revisited. Lynn, Marc; Madison, Roland. July, p. 104.
——
Another Look at IRA Assets. Vernazza, J. Ben; Bennett, Jim. August, p. 100.
Investor Not Concerned. Galbraith, John William. August, p. 100.
JofA Gets A for Effort. Gardner, Jennifer. August, p. 101.
More About Mutual Funds and Taxes. Snyder, Richard P. August, p. 100.
On Pooling. Murphy, Frank Thomas. August, p. 101.
We’ve Come a Long Way. Cohen, Milt. August, p. 101.
——
About Tax Shelters. Selinger, Bob. September, p. 16.
Agrees With Need for Change. Rosenfield, Sherman. September, p. 14.
Critical of Special Report. Sicchitano, Kenton J. September, p. 13.
Evolution Continues. Spanke, Bonnie M. September, p. 16.
A Job Well Done. Pedler, Kimberley M. September, p. 16.
On M&E Deductions. Cunningham, Richard D. September, p. 13.
Politics in Academia. Porter, Grover L. September, p. 15.
Votes for Simplicity. Tongate, Darrel. September, p. 14.
——
Additional Concerns. Hesse. Christopher W. October, p. 15.
Another Look at FASB Interpretation 44. Minter, Frank C. October, p. 15.
Don’t Forget the Consultant. Powell, Karen D. October, p. 18.
A Historical Look at Standards. Flegm, Eugene. October, p. 16.
Some Were Omitted. Verschoor, Curtis C. October, p. 15.
——
Another Tax Saving Vehicle. Sullivan, Gary M. November, p. 121.
Charities and Form 990. Goldberg, Scott J. November, p. 121.
Don’t Forget the Consultant. Powell, Karen D. November, p. 18.
JofA Not Just for Accountants Anymore. Delheimer, Lucie. November, p. 122.
More About Standards. Hylton, Delmer P. November, p. 121.
News or Views? Mason, Eli. November, p. 121.
——
Confusing the Issues. Dosch, Robert J. December, p. 99.
A Different Approach. Trivett, Victor G. December, p. 99.
Where Were the Best Practices? Houck, Thomas P. December, p. 99.

Management Accounting
Better Budgets. Banham, Russ. February, p. 37.
——
The Planning Peril. Serven, Lawrence B. MacGregor. April, p. 61.

Marketing
Profitable Communication. Aquila, August J. June, p. 91.
——
For Better Direct Mail. (Marketing Clinic) Siedlecki, Richard. July, p. 83.

Mutual Funds
Picking the Right Benchmark. Battaglia, John S. Jr.; Musar, Richard C. August, p. 63.

The New Century
“No One Stands Still in Public Accounting.” Dennis, Anita. June, p. 66.

Not-for-Profits
Raising or Holding Contributions for Others. Meeting, David T.; Luecke, Randall W. June, p. 47.
——
Sizing Up NPO Software. Jones, Roberta Ann. November, p. 28.
——
The Business of Charity. Foran, Nancy J.; Theisen, Barbara A. December, p. 77.

Obituary
Francis M. Wheat, 1921B2000. (News) October, p. 32.

Official Literature
Exposure Drafts Outstanding. January, p. 109.
——
Exposure Drafts Outstanding. February, p. 113.
——
Exposure Drafts Outstanding. March, p. 101.
——
Exposure Drafts Outstanding. April, p. 96.
——
Exposure Drafts Outstanding. May, p. 121.
——
Exposure Drafts Outstanding. June, p. 111.
——
Exposure Drafts Outstanding. July, p. 108.
——
Exposure Drafts Outstanding. August, p. 102.
——
Exposure Drafts Outstanding. September, p. 118.
——
Exposure Drafts Outstanding. October, p. 133.
——
Exposure Drafts Outstanding. November, p. 125.
——
Exposure Drafts Outstanding. December, p. 100.

Official Releases
SAS No. 88, Service Organizations and Reporting on Consistency. February, p. 115.
SAS No. 89, Audit Adjustments. February, p. 117.
——
Independence Standards Board Standard No. 2, Certain Independence Implications of Audits of Mutual Funds and Related Entities. March, p. 104.
SAS No. 90, Audit Committee Communications. March, p. 103.
GASB Statement No. 35, Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities. March, p. 109.
——
Council Resolution Amending Interpretation 203-2. April, p. 100.
Ethics Interpretations and Ruling. April, p. 100.
——
Auditing Interpretations. May, p. 132.
Ethics Interpretation. May, p. 133.
Statement of Position 00-1, Auditing Health Care Third-Party Revenues and Related Receivables. May, p. 128.
Statement on Quality Control Standards No. 4, System of Quality Control for a CPA Firm’s Accounting and Auditing Practice. May, p. 125.
Statement on Quality Control Standards No. 5, The Personnel Management Element of a Firm’s System of Quality Control—Competencies Required by a Practitioner-in-Charge of an Attest Engagement. May, p. 125.
——
SAS no. 91, Federal GAAP Hierarchy. June, p. 113.
——
GASB Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues. July, p. 112.
Statement of Federal Financial Accounting Standards No. 18, Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS No. 2. July, p. 112.
——
SOP 00–2, Accounting By Producers or Distributors of Films. August, p. 104.
——
FASB Statement No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities. September, p. 123.
FASB Statement No. 139, Rescission of FASB Statement No. 53 and Amendments to FASB Statements No. 63, 89, and 121. September, p. 130.
Revisions to Code of Professional Conduct and Bylaws; Council Resolutions. September, p. 132.
——
Amendment to Independence Standards Board Standard No. 2, Certain Independence Implications of Audits of Mutual Funds and Related Entities. October, p. 138.
Ethics Ruling and Interpretation. October, p. 149.
Independence Standards Board Standard No. 3, Employment with Audit Clients. October, p. 135.
Interpretation No. 1-1, Realistic Possibility Standard of Statement on Standards for Tax Services No. 1, Tax Return Positions. October, p. 143.
Statement on Standards for Tax Services No. 1, Tax Return Positions. October, p. 141.
Statement on Standards for Tax Services No. 2, Answers to Questions on Returns. October, p. 145.
Statement on Standards for Tax Services No. 3, Certain Procedural Aspects of Preparing Returns. October, p. 145.
Statement on Standards for Tax Services No. 4, Use of Estimates. October, p. 146.
Statement on Standards for Tax Services No. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision. October, p. 146.
Statement on Standards for Tax Services No. 6, Knowledge of Error: Return Preparation. October, p. 147.
Statement on Standards for Tax Services No. 7, Knowledge of Error: Administrative Proceedings. October, p. 148.
Statement on Standards for Tax Services No. 8, Form and Content of Advice To Taxpayers. October, p. 148.
——
SAS no. 92, Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. November, p. 130.
——
Auditing Interpretations. December, p. 120.
FASB No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. December, p. 106.

Personal Financial Planning
Study Illuminates Opportunity for PFS Practitioners. (News) January, p. 17.
——
Counseling Clients on Credit. Knight, Lee G.; Knight, Ray A. February, p. 61.
——
The Dos and Don’ts of IRA Investing. Preston, Robert. April, p. 45.
——
SSA Commissioner Urges Rescue Plan. (News) August, p. 16.
——
How to Maximize IRA Accumulations. Johnson, Linda M. December, p. 32.
SEC Launches Online Investment Adviser Database. (Special Report) December, p. 24.

Practice Development
International Associations. Glickman, Richard. January, p. 41.
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Lawyers and CPAs: How the Landscape Is Changing. Myers, Randy. February, p. 73.
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Is Business Appraising for You? Danziger, Elizabeth. March, p. 28.
Measuring Public Companies. (Sidebar) Lang, Eva M. March, p. 33.
Tips for the Valuator. Evans, Frank C. March, p. 35.
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Sophisticated Web Design. Geerts, Guido L.; Waddington, Barbara A.; Dilley, Steven C. April, p. 55.
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Start Your Own Firm. Scott, Robert, B. Jr. May, p. 61.
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CPA Firms Profit From Alliances, Says Survey. (News) June, p. 15.
Overnight to India. Danziger, Elizabeth. June, p. 57.
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CPAs Add HR to the Mix. Brotherton, Phaedra. October, p. 67.
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Making It—As a Consultant. Allred, Sam M. September, p. 71.

Practice Management
Confronting Retirement. Danziger, Elizabeth. July, p. 43.
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Outsourcing: Make It Work for Your Company. (Checklist) October, p. 20.
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The Downside of Good Times. Dennis, Anita. November, p. 53.
A New Standard of Tax Practice. Swails, J. Edward. November, p. 79.
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ERISA Liability for CPAs. Collins, Michael J. December, p. 39.
Pay Your Staff for Performance. Scott, Robert B. Jr. December, p. 63.

Practice Monitoring
Peer Review For Small Firms. Freundlich, Gary; Webb, Walter H. August, p. 57.

Professional Issues
E&Y First of Big Five in U.S. Market to Ally With Law Firm. (News) January, p. 11.
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The CPA As E-Consultant. (Letter From the AICPA President) Melancon, Barry. February, p. 6.
Lawyers and CPAs: How the Landscape Is Changing. Myers, Randy. February, p. 73.
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ABA Gives Thumbs Down to Lawyers’ Fee-Sharing. (Special Report) Tie, Robert. September, p. 22.
The SEC’s Proposed Auditor Rule Threatens Our Profession and the Public. (Letter From the AICPA President) Melancon, Barry. September, p. 6.
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Israel’s Accounting Institute to Host Conference. (News) November, p. 18.
Up the Ladder of Success. (By the Numbers) November, p. 24.
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NASBA Meeting Showcases Profession’s Top Issues. (News) Haberman, Louise Dratler. December, p. 26.
SECPS Unveils Tougher Disciplinary Provisions for Firms. (News) December, p. 18.

Recruiting
Hiring Generation X. Jennings, Andrea T. February, p. 55.
Securing the Future. Jeffords, Raymond; Scheidt, Marsha; Thibadoux, Greg M. February, p. 49.
Success With Interns. (Case Study) Thibadoux, Greg M. February, p. 51.

Risk Management
Is Your Company Managing Its Risk? (Checklist) January, p. 8.

Small Business
Web Ushers In Changes for Small Businesses. (Graphic) November, p. 17.

Software
Spreadsheet Smarts. Stein, Justin D. January, p. 53.
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Picture That. Bagranoff, Nancy A.; Simkin, Mark G. February, p. 43.
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Financial Reports in a Snap. Lenning, Jeff. April, p. 31.
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Working With Databases. Hayes, David C.; Hunton, James E. May, p. 70.
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Finally, Business Talks the Same Language. Harding, Wayne E.; Zarowin, Stanley. August, p. 24.
Run XBRL Right Now. Hoffman, Charles. August, p. 28.
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Expanding Into Cyberspace. Zarowin, Stanley. September, p. 32.
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Sizing Up NPO Software. Jones, Roberta Ann. November, p. 28.

Tax (Includes Corporate Tax)
Authorities Intensify Focus on Transfer Pricing. (Graphic) January, p. 81.
Company-Owned Life Insurance. (From The Tax Adviser) Fiore, Nicholas. January, p. 92.
Deduction or Advance? (Tax Cases) Schnee, Edward J. January, p. 88.
Dixon Award Presented to Podolin. (Tax Matters) January, p. 81.
For Whom the South Central Bell Tolls. Sabino, Anthony Michael. January, p. 73.
The Ins and Outs of IRAs as Community Property. (Tax Briefs) Ozello, James. January, p. 82.
IRAs Can Be Taxing. (Tax Briefs) Lynch, Michael. January, p. 82.
Lifson Testifies on Tax Shelters. (Tax Matters) January, p. 81.
Line Items. (Tax Matters) Lynch, Michael. January, p. 86.
Short-Term Rentals Classified as Passive Activity Losses. (Tax Cases) Lee, Cynthia Bolt. January, p. 84.
SSA Announces COLAs. (Tax Matters) January, p. 82.
Wealthy Aware of Gift Tax. (Graphic) January, p. 84.
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Alternative Dispute Resolution With the IRS. (From the Tax Adviser) Fiore, Nicholas. February, p. 92.
Deducting Retirement Plan Expenses. (Tax Case) Schnee, Edward J. February, p. 89.
Early Retirees Can Enjoy COLAs. (Tax Brief) Lynch, Michael. February, p. 87.
IRS Issues P(T)INs to Preparers. (Tax Matters) Scheidlinger, Jay A. February, p. 87.
Line Items. (Tax Matters) Lynch, Michael. February, p. 90.
Property the Largest Local Tax. (Graphic) February, p. 89.
What CPAs Should Know About School Tuition Organizations. (Tax Matters) Mohrweis, Lawrence C. February, p. 88.
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Accountant/Client Privilege. (Tax Case) Schnee, Edward J. March, p. 78.
How Innocent Spouses Spell Relief. Bryant, Jeffrey J.; Fleischman, Gary M. March, p. 63.
Line Items. (Tax Matters) Lynch, Michael. March, p. 77.
Modernization Update: New IRS Up and Running. (Tax Matters) March, p. 72.
An Offer You Can’t Refuse. (Tax Brief) Lynch, Michael. March, p. 77.
Property Taxes Reach Record Level. (Graphic) March, p. 74.
Public Disclosure Requirements for Public Charities. (From The Tax Adviser) Fiore, Nicholas. March, p. 80.
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Advocate Reports Taxpayer Concerns to Congress. (Tax Matters) April, p. 67.
AMT Hitting Middle Class Harder. (Graphic) April, p. 68.
Mutual Fund Redemptions. (From The Tax Adviser) Fiore, Nicholas. April, p. 74.
“Begging” Doesn’t Equal Earned Income. (Tax Briefs) Metrejean, Cheryl. April, p. 68.
Calculating Insolvency. (Tax Cases) Schnee, Edward J. April, p. 71.
Cancellation of Nonrecourse Debt. (Tax Cases) Schnee, Edward J. April, p. 69.
Electronic Filing Gets Passing Grade. (Graphic) April, p. 67.
Liability for Unpaid Taxes When Wrong Advice Is Given. (Tax Cases) Lee, Cynthia Bolt. April, p. 71.
Line Items. (Tax Matters) Lynch, Michael. April, p. 70.
Taxpayers Win Round in Cash Method Battle. (Tax Briefs) Navani, Vinay S. April, p. 68.
Top 10 Litigated Tax Issues. (Graphic) April, p. 67.
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Court Rules on Lottery Payoffs. (Tax Briefs) Ozello, James. May, p. 85.
Line Items. (Tax Matters) Lynch, Michael. May, p. 86.
Nonprofit Health Clubs Also Cater to Upscale Clientele. (Graphic) May, p. 85.
Nothing Small About Leap-Year Numbers. (Graphic) May, p. 17.
S Corporation Stock Basis. (Tax Cases) Schnee, Edward J. May, p. 86.
Social Programs Consume Most Tax Money. (Graphic) May, p. 88.
Taking Back the Dependency Exemption. (Tax Briefs) Lynch, Michael. May, p. 86.
Tax Simplification Proposals. (From The Tax Adviser) Fiore, Nicholas. May, p. 92.
Transfers Incident to a Divorce. (Tax Cases) Metrejean, Eddie. May, p. 88.
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The Arbitration Alternative. (Tax Practice) Laffie, Lesli S. June, p. 86.
Don’t Be Passive. (Tax Brief) Lynch, Michael. June, p. 78.
Corporate Sponsorship Arrangements. (From The Tax Adviser) Fiore, Nicholas. June, p. 84.
The High Cost of a Free Lunch. Johnston, Earl B. June, p. 61.
Installment Sale Reporting for Accrual-Method Taxpayers—Gone But Not Forgotten. (Tax Matters) June, p. 78.
IRS Adds New Third-Party Letters. (Tax Matters) June, p. 77.
Line Items. Lynch, Michael. June, p. 80.
Standards for Tax Services Proposed. (Tax Matters) June, p. 77.
Top Errors Preparers Made. (Graphic) June, p. 77.
When to Deduct Annual Expenditures. (Tax Cases) Schnee, Edward J. June, p. 82.
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Aggregating Your Rental Activity? Be Sure to Tell the IRS. (Tax Briefs) Lynch, Michael. July, p. 71.
Beyond Section 1031. Raitz, Ronald L.; Raitz, Bridgette M. July, p. 61.
Compensating Employees With Nonemployer Stock Options. (From The Tax Adviser) Fiore, Nicholas. July, p. 80.
E-Filing on the Rise. (Graphic) July, p. 69.
Got Tips? Better Report Them. (Tax Focus) Laffie, Lesli S. July, p. 75.
IRS Unveils Initiative to Solve Processing Problems. (Tax News) Lynch, Michael. July, p. 69.
Line Items. Lynch, Michael. July, p. 72.
Shareholder Allowed Deduction for S Corp. Debt Loss. (Tax Briefs) Nivani, Vinay. July, p. 69.
Size Matters to the IRS. (Tax Briefs) Lebow, Marc L.; McLain, Michael. July, p. 70.
Stock Redemption and Divorce Revisited. (Tax Case) Schnee, Edward. July, p. 74.
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Contingent Attorney’s Fees Taxed As Income. (Tax Briefs) Lynch, Michael. August, p. 81.
Corporate Tax Shelters. (From The Tax Adviser) Fiore, Nicholas. August, p. 91.
Easing the Chronically Ill’s Tax Burden. (Tax Focus) Laffie, Lesli S. August, p. 89.
IRS Division for Large and Midsize Businesses Begins Operations. (Tax News) August, p. 81.
Line Items. (Tax Matters) Lynch, Michael. August, p. 85.
Litigation Costs for Unreasonable Penalty Recovered. (Tax Briefs) Ozello, Jim. August, p. 85.
Taxation of Contingent Fee Awards. (Tax Case) Schnee, Edward J. August, p. 86.
Top Errors on Innocent Spouse Relief Form. (Graphic) August, p. 81.
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Accounting for LLC Conversions. Jones, Glendell Jr., September, p. 77.
Automatic Consent to Change Accounting Method Available. (Tax Briefs) Nivani, Vinay. September, p. 90.
Determination of a Profit Motive. (Tax Cases) Lee, Cynthia Bolt. September, p. 94.
Expanding Into Cyberspace. Zarowin, Stanley. September, p. 32.
IRS States Position on Hybrid Plan Arrangement. (Tax News) Ozello, James. September, p. 88.
Line Items. (Tax Matters) Lynch, Michael. September, p. 90.
Longer Wait for Tax Freedom. (Graphic) September, p. 88.
Mortgage Interest and Bankruptcy. (Tax Cases) Schnee, Edward J. September, p. 93.
Self-Rental Income Considered Active. (Tax Briefs) Lynch, Michael. September, p. 88.
State Voluntary Disclosure Programs. (From The Tax Adviser) Fiore, Nicholas. September, p. 100.
Valuing Closely Held Stock for Estate and Gift Tax Purposes. (Tax Focus) Laffie, Lesli S. September, p. 97.
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Being a Trader in Securities. (From The Tax Adviser) Fiore, Nicholas. October, p. 118.
Corporate Acquisition Issues. (Tax Case) Schnee, Edward J. October, p. 115.
LMSB Deputy Commissioner Stresses Fairness for Taxpayers. (Tax News) October, p. 113.
Paying the Piper: Some Tax Rules for Daytraders. (Tax Brief) Lebow, Marc I; McLain, P. Michael. October, p. 115.
Taxes Take Largest Bite Out of Work Day. (Graphic) October, p. 113.
Tax Services Standards Issued. (Tax News) October, p. 113.
Uncle Sam’s Budget for 2001. (Graphic) October, p. 115.
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Donating Excess Inventory to Charity. (Tax News) November, p. 96.
EFTPS Hits New High. (Graphic) November, p. 99.
Expensing Corporate Activities. (Tax Case) Schnee, Edward J. November, p. 98.
Federal Spending On States: Feast or Famine In 1999. (Graphic) November, p. 96.
How to Scale the Deduction Barriers. Maples, Larry; Earles, Melanie James. (Corporate Tax) November, p. 69.
Is a Contingent Attorney’s Fee Includible in Plaintiff’s Income? (Tax Focus) Laffie, Lesli. November, p. 102.
Last Known Address Program Delayed. (Tax News) November, p. 96.
Line Items. Lynch, Michael. November, p. 99.
A New Standard of Tax Practice. Swails, J. Edward. November, p. 79.
Same Desks But Different Results. (From The Tax Adviser) Fiore, Nicholas. November, p. 108.
Tip Compliance Programs Widened. (Tax News) November, p. 96.
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The Business of Charity. Foran, Nancy J.; Thiesen, Barbara A. December, p. 77.
Depreciation of Lear Jet is Not a Business Expense. (Tax Briefs) Lynch, Michael. December, p. 83.
Deduction for Religious Education Disallowed. (Tax Briefs) Lee, Cynthia Bolt. December, p. 83.
Include a Tax Strategy to Make a Good Deal Better. (Checklist) December, p. 14.
IRS Offers Help on Mutual Fund Expenses. (Tax News) December, p. 83.
Line Items. (Tax Matters) December, p. 84.
When Giving Advice, Experience is Key. (Tax Case) Schnee, Edward J. December, p. 85.
Quality Control for Tax Practices. (From the Tax Adviser) Fiore, Nicholas. December, p. 88.

Technology
Smart Stops on the Web. (News) January, p. 20.
Surf’s Up. (Graphic) January, p. 17.
Technology Q&A. January, p. 100.
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Smart Stops on the Web. (News) February, p. 17.
Technology Q & A. February, p. 95.
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E-Business Tops Tech Priorities for CPAs. (Special Report) Tie, Robert. March, p. 20.
Smart Stops on the Web. (News) March, p. 19.
Technology Q&A. March, p. 83.
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Best Practices for E-Commerce Self-Defense. (Checklist) April, p. 12.
Electronic Filing Gets Passing Grade. (Graphic) April, p. 67.
Smart Stops on the Web. (News) April, p. 17.
Technology for the New Millennium. Zarowin, Stanley. April, p. 22.
Technology Q&A. April, p. 77.
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Smart Stops on the Web. (News) May, p. 20.
Technology Q&A. May, p. 97.
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Choosing an Online B-to-B Site. (Checklist) June, p. 10.
Hey, What If…? Bryant, Stephanie M. June, p. 35.
Launch a Web Site—Now. Zarowin, Stanley. June, p. 22.
Smart Stops on the Web. (News) June, p. 19.
Technology Q&A. June, p. 95.
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Smart Stops on the Web. (News) July, p. 22.
Technology Q&A. July, p. 91.
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Smart Stops on the Web. (News) August, p. 17.
Technology Q&A. August, p. 94.
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Smart Stops on the Web. (News) September, p. 24.
Technology Q&A. September, p. 107.
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Smart Stops on the Web. (News) October, p. 25.
Technology Q&A. October, p. 120.
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Accountants Are Thriving on the Web, Says Survey. (News) November, p. 20.
Sizing Up NPO Software. Jones, Roberta Ann. November, p. 28.
Smart Stops on the Web. (News) November, p. 19.
Technology Q&A. November, p. 117.
Web Ushers In Changes for Small Businesses. (Graphic) November, p. 17.
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Smart Stops on the Web. December, p. 19.
Technology Q&A. December, p. 92.

Technology Workshop
Spreadsheet Smarts. Stein, Justin D. January, p. 53.
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Financial Reports in a Snap. Lenning, Jeff. April, p. 31.
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Working With Databases. Hayes, David C.; Hunton, James E. May, p. 70.
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Hey, What If…? Bryant, Stephanie M. June, p. 53.
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Getting Numbers to Tell the Story. Herrmann, Keith. July, p. 37.
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Drilling for Information. Lenning, Jeff. August, p. 39.
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Flowcharting Made Simple. Lehman, Mark W. October, p. 77.
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Yes, You Can Program in VBA. Stein, Justin D. November, p. 47.
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Get Remote Computer Access—And Save. Vinnedge, David. December, p. 71.

Worth Repeating
Who Are We As a Profession—and What Must We Become? Elliott, Robert K. February, p. 81.
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The Public Oversight Board. Sommer, A. A. Jr. September, p. 84.