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Litigation Services/Consulting
SO YOU WANT TO BE AN EXPERT WITNESS
D. Larry Crumbley and Keith A. Russell
Testifying in court is an exercise in dealing with the unexpected. Whether your expertise is in audits, asset valuations, financial statement analyses or malpractice, sharpening your skills can make an appearance at the bar less stressful for you—and more successful for your client.

The Fraud Beat
BASIC LEGAL CONCEPTS
G. Michael Lawrence and Joseph T. Wells
CPA expert witnesses know the common-law elements of proving a fraud case: material false statement made with intent to deceive, victim’s reliance on the statement and damages. This article looks at the role these factors play in fraud lawsuits.

Consulting/Succession Planning
MAKE THE MOST OF BUY-SELL AGREEMENTS
Thomas F. Burrage and Chad Hoekstra
CPAs can help clients understand a number of buy-sell issues to better draft an agreement that provides for transfer of an ownership interest. This article describes important areas buy-sell contracts should address.

Sarbanes-Oxley
SECTION 404 COMPLIANCE IN THE ANNUAL REPORT
Michael Ramos
Under Sarbanes-Oxley there are new requirements for including information on internal controls in a publicly traded company’s annual report. The rules say management must be able to identify in these reports any control issues that exist. Whether they are part of senior management that signs the internal control report, or act as advisers, CPAs—in roles other than auditor—still are critical to assessing the reporting implications of internal control deficiencies.

Business & Industry/Compensation
GET THE RAISE YOU DESERVE
Anita Dennis
Have your job responsibilities grown faster than your paycheck? To make a case for higher compensation or a promotion, CPAs need to research what others in similar positions are earning and prepare a solid argument for the boss for more pay.

Business & Industry
WORK LIKE AN INSURANCE COMPANY TO SAVE MONEY
Joseph A. Gerber and Elliott R. Feldman
All corporations can follow the lead of insurance companies and take legal action against third parties that cause damage to their property—particularly when the losses are uninsured or fall within their insurance deductible. This article explains how.

Tax
TAX PLANNING FOR SERVANTS OF GOD
Frances E. McNair, Edward E. Milam and Deborah L. Seifert
Special tax rules apply to members of the clergy. This article discusses what CPAs need to know about the unique housing allowance, tax status and retirement plan options available for this special group of clients.

Software
USERS SIZE UP TAX SOFTWARE
Stanley Zarowin
More than 2,000 AICPA tax department members rated this year’s tax-preparation software higher than last year’s, but gave sharply lower scores to vendors’ technical support. Meanwhile, consolidation in the market left CPAs with fewer brands from which to choose.

News Digest
Accounting…Employee Benefits…Government Accounting…International…Money Laundering…FYI. Correction.

The Internet
Smart stops on the Web.

At a Glance: Charts and Graphics
The age of the e-solicitor.
More income, less tax.
An expensive mailing list.
Let Uncle Sam do your banking.
More caught, but fewer punished.
E-filing is here to stay.

Checklist
Fine-tune your costing function.

Tax Matters
Tax Brief: Substantial compliance no substitute for filing election.
Tax Case: Collecting attorney fees from the IRS.
Tax Case: What constitutes a responsible person?
Tax Case: Deemed substantiation of business travel expenses.
Tax Case: Valid transfers excluded from gross estate.

From the Tax Adviser
How to apply joint estimated tax payments when filing separately.

Technology Q&A
Work smarter: Put your mouse on the left of the keyboard…Get Office toolbars to display all functions in drop-down menus…Make interoffice messaging faster and safer…Create a hidden “footnote” in Excel…Solve the e-mail blind copy danger…Freeze the position of graphics in Word and Excel…Find comments in a spreadsheet…Shortcuts.

Golden Business Ideas
Practical ideas for improving your business.

In This Issue