| HOME | ARCHIVE | CONTACT | ADVERTISE | SUBSCRIBE | AICPA

  Online Issues > February 2006


  CONTENTS  

 
FEBRUARY 2006
VOLUME 201 NUMBER 2
 
This symbol identifies articles in the home study CPE program.
 
ARTICLES

PROFESSIONAL ISSUES
A Future That Matters: An Exit Interview
With Donald Nicolaisen
Candid comments on the profession, the politics and the people who made up the world of the chief accountant retiring from the SEC.
For all CPAs.

TECHNOLOGY
Phight Phraud
by Steven C. Thompson
Cyberscams lure you into giving criminals your passwords—literally opening your financial accounts. Fighting such “phishing” requires vigilance. This article tells you how and includes some software products that can help.
For all CPAs.

BUSINESS & INDUSTRY/CAREER DEVELOPMENT
New Kids on the Block
by Joanne Sammer
New regulations have brought new job opportunities for CPAs as chief accounting officers charged with diverse responsibilities, from corporate tax planning to financial reporting and Sarbanes-Oxley compliance.
For CPAs considering a career as a CAO or helping their company hire one.

PRACTICE MANAGEMENT
Meyners Does a Reality Check
by Kerry A. McDonald
Meyners + Co.’s practice development initiative is almost four years old. Here’s a look at where the plan has and hasn’t worked.
For managing partners.

THE FRAUD BEAT
When the Boss Trumps Internal Controls
by Joseph T. Wells
The combination of a feared CEO and a flawed fraud detection system proved an expensive lesson for a large public university. The CPA who uncovered the misappropriation of funds had the courage and conviction to go against a powerful and vindictive leader who thrived on the intimidation of her staff.
For all CPAs.

TAX
Surviving Katrina
by Mark P. Altieri and Jason A. Rothman
In response to the costliest catastrophe in American history, President Bush signed into law significant federal tax relief for victims of Hurricane Katrina. All CPAs must be aware of these new tax provisions because while most of them require a relationship with the disaster areas, there are provisions that any taxpayer can take advantage of.
For CPAs in public practice.

NEWS

LETTER FROM THE EDITOR-IN-CHIEF

NEWS DIGEST
AccountingAuditingBankingEmployee BenefitsEthicsInternationalPrivacyFYI.

THE INTERNET
Smart stops on the Web.

AT A GLANCE: CHARTS AND GRAPHICS
Longer tour equals less pay.
The SOX factor.
Cheaper by the hundred.
Pay more in 2006.
401(k) the easy way.
A taxing task.

COLUMNS

TOP LINE
News, people, trends and other noteworthy items.

CHECKLIST
Manage your risks.

TAX MATTERS
Tax Case: Offers in compromise.
Tax Case: Deducting an MBA.
Tax Case: Military disability payments.

FROM THE TAX ADVISER
IRS eases extension request rules.

TECHNOLOGY Q&A
by Stanley Zarowin
Out, out and stay out, Reviewing toolbarKeep your laptop battery meter accurateSee double on commandOvercome Excel’s Sort shortcomingEnsure today’s data are readable tomorrowIt’s no joke, you can edit documents with your mouse.

INSIDE AICPA
Castellano wins Institute’s top citation.
IRS commends AICPA for service to small businesses.
AICPA financial literacy campaign adds to its laurels.
Antifraud sponsors sought.
Jenkins hailed for his effect on the profession.
AICPA supports Rivet Software for XBRL.
AICPA volunteers needed.
Institute to relocate certain operations.

THE LAST WORD
A closer look at some of the intriguing, inspiring and imaginative folks who are the heart of the AICPA.


In This Issue
 
BUSINESS AND INDUSTRY

News Digest: Accounting

News Digest: Auditing

News Digest: Banking

The SOX factor

News Digest: Employee Benefits

News Digest: Ethics

Cheaper by the hundred

News Digest: International

Smart Stops on the Web

Manage your risks

A future that matters: An exit interview with Donald Nicolaisen

New kids on the block

Deducting an MBA

401(k) the easy way

IRS commends AICPA for service to small business

Antifraud sponsors sought

Jenkins hailed for his effect on the profession

GENERAL INTEREST

Top Line

News Digest

Longer tour equals less pay

Smart Stops on the Web

A future that matters: An exit interview with Donald Nicolaisen

Phight Phraud

The Fraud Beat

Surviving Katrina

Pay more in 2006

Institute to relocate certain operations

The Last Word

GOVERNMENT

News Digest: Auditing

News Digest: Banking

Cheaper by the hundred

INTERNATIONAL

News Digest: Auditing

News Digest: Ethics

News Digest: International

PRACTICE MANAGEMENT

News Digest: Accounting

News Digest: Auditing

News Digest: Ethics

News Digest: International

A future that matters: An exit interview with Donald Nicolaisen

New kids on the block

Meyners does a reality check

The Last Word

PROFESSIONAL ISSUES

News Digest: Auditing

News Digest: Ethics

News Digest: FYI

A future that matters: An exit interview with Donald Nicolaisen

Castellano wins Institute’s top citation

IRS commends AICPA for service to small business

AICPA financial literacy campaign adds to its laurels

Antifraud sponsors sought

Jenkins hailed for his effect on the profession

AICPA supports Rivet Software for XBRL

AICPA volunteers needed

Institute to relocate certain operations

The Last Word

SECURITIES AND EXCHANGE COMMISSION

News Digest: Auditing

News Digest: FYI

A future that matters: An exit interview with Donald Nicolaisen

SECURITIES AND EXCHANGE COMMISSION, cont.

New kids on the block

Jenkins hailed for his effect on the profession

TAXES

News Digest: Employee Benefits

News Digest: Privacy

News Digest: FYI

Surviving Katrina

Offers in compromise

Pay more in 2006

Deducting an MBA

Military disability payments

401(k) the easy way

A taxing task

IRS eases extension request rules

IRS commends AICPA for service to small business

TECHNICAL

News Digest: Accounting

News Digest: Auditing

News Digest: Ethics

News Digest: International

New kids on the block

Jenkins hailed for his effect on the profession

TECHNOLOGY

News Digest: FYI

Manage your risks

Phight Phraud

Technology Q&A

AICPA financial literacy campaign adds to its laurels

AICPA supports Rivet Software for XBRL

©2008 AICPA