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Marketing and Research Technology
WOULD YOU, COULD YOU, SHOULD YOU BLOG?
Eva M. Lang
Web logs, or blogs, are tools with many possibilities, and blogging about business is growing rapidly in popularity. This article tells CPAs how blogging can strengthen a firm’s marketing, project management and research efforts. For CPAs at firms of all sizes.

Technology
TIME TO GO PAPERLESS
Randolph P. Johnston and Robert H. Spencer
The technology for going paperless is here, it works fine and prices are the lowest ever. The only major obstacle is human resistance to re-engineering business processes to accommodate a paperless office. For all CPAs.

Technology Q&A
Add custom footers to spreadsheets…Retrieve your Quick Launch Taskbar…Cope with Windows XP folder amnesia…Now you can print the contents of a folder. For all CPAs.

Practice Management
OUTSOURCING, OFFSHORING, NEARSHORING: WHAT TO DO?
Gary S. Shamis, M. Cathryn Green, Susan M. Sorensen and Donald L. Kyle
Tax outsourcing has eased some firms’ workloads but increased concerns about privacy, quality control and even patriotism. Practitioners and professors highlight the good and bad. For managing partners.

Sarbanes-Oxley
ASSESSING COMPANY-LEVEL CONTROLS
J. Stephen McNally
To meet a key requirement of section 404, CPAs can follow a six-step process to evaluate and test company-level controls. For CPAs with finance, accounting and internal audit responsibility.

Financial Reporting
EBR: THE NEXT STEP
Alan Anderson, Paul Herring and Amy Pawlicki
The Enhanced Business Reporting Consortium is developing a voluntary disclosure framework to improve transparency and help users make better decisions. For CFOs, financial managers and internal and external auditors.

Education
THE PRACTITIONER-PROFESSOR LINK
Bonita K. Peterson Kramer, Christie W. Johnson, Gil W. Crain and Scott J. Miller
When CPAs participate in accounting education, students get real-world exposure and firms get competent entry-level staff. Here are ways CPAs can be involved based on firsthand experience. For all CPAs and educators.

The Fraud Beat
WHEN YOU SUSPECT FRAUD
Joseph T. Wells
Tracking and proving fraud are better undertaken by specialists. This case study follows one investigation that covered all the bases to document the evidence, present it wisely in court and secure a conviction. For all CPAs.

Personal Financial Planning
SELL IT OR RENT IT?
Philip R. Witmer and Claudia L. Kelley
Our spreadsheet can help you decide what to do with a former residence.

Special Report
VOLUNTEERING FOR FINANCIAL LITERACY
From Texas to Ohio, Virginia to Montana, CPAs are taking the AICPA program to their hometowns.

Community
Online IT resource for CPAs.

Centennial Countdown
The Journal in 1979.

Checklist
Manage a virtual team.

News Digest
Accounting…Ethics…Financial Literacy…Forensic and Litigation Services…Government Accounting…International…Personal Financial Planning…Professional Issues…Retirement…FYI.

The Internet
Smart stops on the Web.

At a Glance: Charts and Graphics
Education takes a backseat.
Back in the saddle.
You’ve come a long way, baby.
Uncle Sam needs more hands.
Tax time total.
Give and take.

Letters
FASB 123R is good news.
Keep it simple.
Slippery slope?
What about profit-sharing plans?

Tax Matters
Tax Case: Redeeming closely held stock.
Tax Case: A winning tax shelter case.
Tax Case: Extraordinary personal services exception.

From the Tax Adviser
Expanded e-services access.

Inside AICPA
Institute names vice-president, government affairs.
AICPA obtains computer security discount for members.
Institute offers investment advisory resources.

Six-Month Index
JofA articles by author and subject.

Golden Business Ideas
Practical ideas for your business.

In This Issue