Practice Management Case Study/Staff Retention
OUTRAGEOUS EMPLOYEE BENEFITS
Michael Hayes
A case study of how Boston firm Vitale Caturano & Co. encourages staff loyalty with a remarkable range of “outrageous employee benefits.” The results: Clients get great service and the firm is thriving. For managing partners at firms of all sizes.

Human Resources
OPPORTUNITY AND BALANCE: IS YOUR ORGANIZATION READY TO PROVIDE BOTH?
Nancy R. Baldiga
Recruiting and retaining top talent is a constant challenge that’s gaining momentum as management faces an aging leadership pool. The AICPA’s recent study of work/life issues is an eye-opener. For accounting professionals managing a firm or company.

Consulting Case Study
THE DOLLARS AND CENTS OF GREEN CONSTRUCTION
Andrew Meyerson
Firms and companies that incorporate “green” elements into their buildings reap tax breaks, rebates and reduced operating costs. For CPAs in the construction or real estate development industries, or whose clients or firms are considering construction projects.

Sarbanes-Oxley/Audit
THE NEW IMPORTANCE OF MATERIALITY
James Brady Vorhies
Sarbanes-Oxley makes it more critical than ever for CPAs to identify and classify key exceptions to compliance controls. To do this, they must be able to correctly apply materiality to determine the financial impact of such exceptions. For internal and external auditors and financial executives charged with Sarbanes-Oxley compliance.

Professional Issues
AFRICAN AMERICAN STUDENTS AND THE CPA EXAM
Quinton Booker
Significant numbers of African Americans are passing the Uniform CPA Examination—but the profession is still a long way from being fully integrated. A recent study suggests ways to increase the number of African Americans entering the profession. For employers, educators and students.

Corporate Ethics
MORE TALK, MORE ACTION
Karen M. Kroll
Since most ethical dilemmas in the workplace have a clear financial dimension, corporate boards are becoming more involved in the hiring of internal audit and other accounting employees. For audit committee members and CPAs working in business and industry, nonpublic companies and NPOs.

Technology Workshop
PREPARE DATA FOR EXCEL
John DeCristofaro
Excel can make data from many sources readable or cull information from encoded data so you can include it in your calculations. For all CPAs.

Technology Q&A
Synchronize files…Hide and protect formulas…Get a 10-key calculator on your PC…Calculate length of service in years and months…Protect against snoops…Save your Excel formulas…Shortcuts. For all CPAs.

The Fraud Beat
DUMB AND DUMBER
Joseph T. Wells
How stupid can they be? You might be surprised. Here’s a roundup of stories about some not-so-bright fraudsters. For all CPAs.

Tax
TAX RELIEF, CHAPTER 2004
Raymond A. Zimmermann and Pat Eason
Two new tax laws have implications for homeowners, parents and S corporations. We offer tips for helping clients and employers. For CPAs in public practice and industry.