About the Publisher

This symbol identifies articles in the home study CPE program.

Corporate Governance
ENSURING ETHICAL EFFECTIVENESS
Randy Myers
Under the Sarbanes-Oxley Act, publicly traded companies must disclose whether they have adopted a code of ethics for senior financial officers. This rule and other provisions of the act mean many companies will be reviewing or drafting ethics codes to ensure compliance. CPAs can play a role in this process.

Tax
IS THE TAX COURT BECOMING A DIVORCE COURT?
Larry A. Cozort
As a result of 1998 changes to the innocent spouse rules, the Tax Court now is reviewing a wide range of domestic issues previously left to divorce courts. CPAs must take the court’s new role into account when advising clients.

Practice Management/Marketing
PERIOD OF ADJUSTMENT
Russ Banham
Firms that developed versatile consulting niches to compete with the all-service, all-the-time culture of the Big Four now must deal with Sarbanes-Oxley restrictions on cross-selling. Here’s how some CPA firms adjusted their focus to market services that avoid conflict of interest.

Technology Workshop
SPREADSHEETS WITH SOMETHING EXTRA
Lois S. Mahoney and Judith K. Welch
Add easy-to-create graphic messages or input boxes to your spreadsheets and you’ll make them more useful. They can explain a function or formula, remind you what data to enter and even refuse to let you proceed before you input required information.

Worth Repeating
STANDING UP FOR WHAT WE STAND FOR
William F. Ezzell
Incoming AICPA Chairman William F. Ezzell, CPA, will lead the profession to restored self-esteem and renewed dedication to core values, client service and professional unity.

The Fraud Beat
THE PADDING THAT HURTS
Joseph T. Wells
Executives can cheat on their expense accounts, just as rank-and-file workers can. When the independent auditor discovers such abuse, he or she must take action. Therefore auditors must know what to do if management commits even “immaterial” fraud.

Insurance Issues
UNDERSTANDING LIFE INSURANCE ILLUSTRATIONS
Neil Alexander
For CPAs, the key to reading life insurance illustrations is to examine them carefully, focusing on several critical areas. This skill will put accountants in a better position to advise clients on policy provisions.

News Digest
Accounting…Auditing… International…Technology…FYI.

Special Report/Professional Issues
Sarbanes-Oxley Act tops NASBA meeting agenda.

The Internet
Smart stops on the Web.

At a Glance: Charts and Graphics
Test the waters.
Family comes first.
Social Security lags for ladies.

Letters
About technology advice.
Lottery system would help.
Preparer approach lacking in accounting education.
A principle to live by.
An excellent learning tool.

Monthly Checklist Series
Insist on the BV data that matter.

Tax Matters
Tax Case: Computer software and the research credit.
Tax Case: Loan guaranties and tax-free transfers to controlled corporations.
Tax Notes.

From the Tax Adviser
Payroll taxes on terminated employees.

Technology Q&A
Keep Excel column titles on top…Put a comment into a spreadsheet formula…Easily review Track Changes comments from many authors…Save the formatting when Word text is moved…How to get those accent marks into your correspondence… Create electronic sticky notes in Outlook…Display nonconsecutive dates in Outlook’s calendar…Get your computer to reveal its inner secrets… Shortcuts.

Golden Business Ideas
Practical ideas for improving your business.

In This Issue