The Future Has Never Looked Brighter
Peter D. Fleming
The AICPA’s Barry C. Melancon, Charles B. Tilley of the Chartered Institute of Management Accountants in the United Kingdom and Steve F. Vieweg representing the Certified Management Accountants of Canada talk to the JofA about management accounting and those who practice it.

The Virtues of Volunteering
Kathryn A. Forbes
AICPA Foundation President and National Chair of Volunteers of the American Red Cross Kathryn A. Forbes, CPA, describes the personal and professional rewards of her volunteer activities and encourages others to use their skills to serve their communities.

Business Valuation/Marketing
GET YOUR BV NICHE OUT THERE
Barbara Walters Price
Because most situations that call for a business valuation are nonrecurring, marketing BV is different from marketing traditional tax and compliance engagements. Here are some ways to get referral sources to think of you first when they need a valuation. For CPAs performing valuation services.

Business Valuation
MEDICAL PRACTICES: A BV Rx
Mark O. Dietrich
Valuing medical practices is a risky and complicated business—but CPA valuators will get the most relevant results by concentrating on income-approach data instead of market-approach data, the author says. For CPA/ABVs serving health care clients.

Litigation Consulting
BANKRUPTCY REFORM IS HERE
Lawrence S. Clark, Randall Hanson and James K. Smith
The new Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 is much less forgiving of debt. Here’s what you need to know about its impact. For all CPAs.

Litigation Support
NO PRIVACY IN BANKRUPTCY
Theresa Holt and Peter Poznanski
CPAs who assist clients in bankruptcy can’t protect their privacy, but still can serve clients with care. For CPAs in public practice.

Financial Reporting
VALUING IP POST-SARBANES-OXLEY
Russ Banham
With the advent of Sarbanes-Oxley and related FASB standards, CPAs who value a company’s intellectual property are under even more pressure to do the job right. For CPAs working for companies with IP assets.

Technology Workshop
DOUBLE-TEAMING IN EXCEL
Judith K. Welch, Lois S. Mahoney and Daniel R. Brickner
Coupling LOOKUP with MATCH gives Excel the ability to perform some very tough calculations. For all CPAs.

Technology Q&A
Stanley Zarowin
Make Excel speak faster…Expand weekend boxes in calendar…Customize keyboard shortcuts…Enter several sets of numbers in one cell…Out, out, green triangles…Shortcuts.

Tax/Retail Allowances
PAY NOW OR DEFER
Larry Maples
A recent EITF decision reasoned cooperative advertising generally should be deferred in inventory. Here’s a guide to compliance. For tax preparers with retail clients.