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Investments/Practice Management
WORKING WITH A SOLICITOR TO GET NEW BUSINESS
Ed McCarthy
Using an outside marketer to solicit clients for their wealth management practice can be an excellent way for CPAs to expand their business and compete against others who provide similar services.

Investments
IMPROVE THE QUALITY OF INVESTMENT ADVICE
Donald B. Trone
The AICPA and the Foundation for Fiduciary Studies have published a collection of prudent practices for CPAs managing the investment process for their clients, employers and others.

CORPORATE GOVERNANCE AND CLIENT INVESTING
Maureen Nevin Duffy
As companies continue to comply with Sarbanes-Oxley, investors are only beginning to see how they can use it to evaluate a stock’s potential. Here’s what CPAs need to know to incorporate corporate governance into investment selection.

Niche Development
FACILITATE YOUR WAY TO NEW BUSINESS
Christopher B. Call
CPAs already have many of the skills needed to serve as meeting facilitators. Here are tips on how to break into this niche and to enhance performance in this new role—from getting business to steering a meeting to a successful end.

Technology Workshop
COLLABORATE ON SPREADSHEETS
Paul Goldwater and Lois S. Mahoney
Share Workbook allows multiple users to collaborate simultaneously on a spreadsheet, saving their changes and identifying who makes each one.

Practice Development/Consulting
MAKE MONEY WITH BASIC ACCOUNTING SOFTWARE
Rick Telberg
CPAs who worried that low-priced software could replace their services are finding small business owners need help with entry-level accounting programs.

Worth Repeating
INTEGRITY IN ACTION
S. Scott Voynich
Incoming AICPA Chairman of the Board S. Scott Voynich, CPA, calls for all in the profession to embrace the fact that “CPA” stands as much for a way of living as for a professional endeavor.

Practice Management/Employment Benefits
MILITARY CALL-UP PROMPTS FOCUS ON USERRA
John Lewison
Under the Uniformed Services Employment and Reemployment Rights Act of 1994, businesses have an obligation to reinstate the jobs of military reservists who return to work after a call to active duty. Here are the job and benefits protections CPA employers and their clients must provide.

Professional Issues
PREPARING FOR SUCCESS ON THE REVISED CPA EXAM
Test preparation experts tell candidates how to adjust to the exam’s structure, flexible schedule and expanded range of topics.

News Digest
Accounting…Auditing…Compliance…Government Accounting…International…FYI.

Stanley Person, longtime JofA editorial adviser, is deceased.

The Internet
Smart stops on the Web.

At a Glance: Charts and Graphics
What drives policy purchases?
Uncle Sam generous to a fault—literally.
Sorry state of affairs.
Fly the expensive skies.
Drive and save.

Letters
Annuities can be effective tools.
More strategies for health care costs.
Hardware/software requirements a must.
CPAs and community colleges.
Opportunities for CPAs.

Checklist
Catch the warning signs of fraud in NPOs.

Tax Matters
Tax Brief: FSAs and over-the-counter medications.
Tax Case: New AMT trap.
Tax Case: No annual gift tax exclusion for gift of LLC membership units.
Clarification: Questions and answers on “In the Money?”
Tax Case: Who gets the exemption?

From the Tax Adviser
Excluding over-the-counter drug reimbursements.

Technology Q&A
Determine the size of a group of files…Save a table but clear its contents…Create random passwords…Make changes in Excel cells appear in more than one place…Control Word’s list-making feature…Fast-forward contact information via Outlook…Shortcuts.

Inside AICPA
B&I Hall of Fame admits three.
Tax committee fills no. 2 spot.
MAP survey responses are in.
Web site offers tool for accounting educators.
AICPA seeks committee volunteers.
Institute requests education award nominees.
Kessler wins Gold Medal.
The Tax Adviser available on CD.
CPA2Biz financial results improve.
Government agency recruits CPAs.

Golden Business Ideas
Practical ideas for improving your business.

In This Issue