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Software
TAX SOFTWARE MAKES THE GRADE
Stanley Zarowin
More than 3,000 AICPA Tax Section members responding to the Journal of Accountancy’s survey reported the products they used this year performed better than last year’s crop. For CPA tax preparers and technology consultants.

Practice Management/Small Firms
SECOND-CPA-FIRM UPDATE
Anita Dennis
The Sarbanes-Oxley Act has resulted in opportunities not only for large CPA firms but for small ones, too. Smaller firms can help implement the act’s ongoing requirements, take on engagements that companies’ auditors no longer perform or pick up assignments that larger firms forgo. For CPAs at small firms.

Practice Management
LIMIT PRACTICE LIABILITY
Sandra K. Miller and James J. Tucker III
This article explores the exposure issues of operating an accounting practice as a limited liability partnership (LLP) or limited liability company (LLC) and offers practical steps to minimize your risk. For CPAs forming or revising partnerships.

Sarbanes-Oxley
THE VALUE PROPOSITION
Cynthia Harrington
Using the documentation required by Sarbanes-Oxley, CPAs can create value by taking companies beyond simple compliance to improved decision making and more efficient processes company-wide. For CPAs in business and industry.

Tax
NEW RULES FOR EXPATS
David A. Lifson and Peter E. Bentley
The 2004 Jobs Act rewrote the tax and reporting rules for U.S. citizens and foreign residents moving overseas. Here are planning suggestions for this new environment. For CPAs with clients who are contemplating emigration or living abroad.

Technology Q&A
Stanley Zarowin
When to use .rtf…Big changes coming…More Shift key functions…Identify Excel cells containing formulas…Access function keys…Shortcuts.

SPECIAL SECTION: Staffing Update: Issues, Trends, Initiatives

A Business Imperative
Nancy R. Baldiga

The Proof Is in the Payback
John Ferraro

Growing Talent Is Everybody’s Business
Anita Baker

The Style Split
Angela L. Beasley

Mirror, Mirror, On the Wall: Have I Got My Priorities Straight?
Nancy R. Baldiga

Color Barriers

Ready to Move Ahead?
Nancy R. Baldiga

Not Your Father’s CPA Firm!
Marianne Heard

Flextime to the Nth Degree
Mai Browne

Making Flextime Work
Linda Berger

Advice From Trailblazers and Rising Stars
Elizabeth Dreike Almer

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

The Internet
Smart stops on the Web.

At a Glance: Charts and Graphics
Success factors.
Say thanks with cash.
Wheels deals.
Uncle Sam, pay up.
An honest nation.

Letters
A blogging fan…The first "Last Word"…CBT: Too easy?…A reader approves.

Centennial Countdown
100 Years: Looking back

Community
Accounting Education Center opens.

Top Line
News, people, trends.

Checklist
Dos and don’ts at the podium.

Tax
Tax Matters.
From the Tax Adviser.

The Last Word
A closer look at some of the folks who are the heart of the AICPA.

In This Issue