Articles from Journal of Accountancy (April 1, 2003)

Title	Author	Type	Words
2003 AICPA conferences. (AICPA).			58
A new IRS unit assumed responsibility in January for oversight of tax professionals (www.irs.gov/newsroom/article/0,,id=105533,00.html). (Tax Notes).			70
Accounting educators honored. (Inside AICPA).			49
AICPA conferences 2003.			409
Amnesty for offshore tax evasion: April 15 is the last chance to avoid certain penalties.	Laffie, Lesli S.		546
An AcSEC exposure draft of a proposed Statement of Position, Accounting for Real Estate Time-Sharing Transactions, addresses diversity in practice due to a lack of guidance on this subject. (Accounting).			84
Auditor should resign. (Letters).	Jeter, John A.		155
Before the deluge--and after: CPAs can help clients prepare to pick up the pieces when Mother Nature hits hard.	Hayes, Michael		4607
CFOs for hire: the rewards and pitfalls of being an itinerant executive.	Myers, Randy		3631
Committee application deadline extended. (Inside AICPA).			54
Correction.			80
Corruption: causes and cures; auditors can help detect and deter bribery and kickbacks.	Wells, Joseph T.		2449
CPA's Handbook of Fraud and Commercial Crime Prevention.		Book Review	398
Directory of AICPA selected services. (Inside AICPA).		Directory	730
Eighth Circuit shifts burden of proof to IRS.	Friske, Karyn Bybee		677
Ethics ed proposes independence rule revisions. (Highlights).			348
Exposure drafts outstanding.			1436
FASB issues Interpretation no. 46, Consolidation of Variable Interest Entities, which applies to a broad array of such organizations including special-purpose entities, off-balance-sheet structures and, generally, corporations, partnerships.			255
Fear, greed and the madness of markets: the decisions investors make.	Landberg, William		2781
Frequency of CPA Letter to increase; full edition to be available online.			255
GASB EDs address postemployment benefits. (Highlights).			153
Golden business ideas.			535
Hiding behind e-mail? (News Digest).			55
Hot stuff: what you need and what you don't: your technology setup may be sufficient for your needs.	Zarowin, Stanley		2473
JofA taken to task. (Letters).	Lichtenthal, David		51
Live webcasts. (AICPA).			57
Management is responsible, too; practical advice to help corporations prevent, detect and deter fraud.	Gibson, Kim M.		2046
Mastering the Art of Marketing Professional Services .	Cummings, Michael G.	Book Review	205
Maximize your global IP: strategic planning helps multinational companies enhance profits and avoid pitfalls.	Voloshko, Alex		3123
Mind your e-mail manners.			743
More about payroll fraud. (Letters).	Wood, Joy S.		300
Official releases: ethics interpretations and ruling.			2397
Shareholder legal fees.	Schnee, Edward J.		612
Smart stops on the Web. (The Internet).			678
Takes issue with report cited. (Letters).	Mulva, Patrick T.		403
Technology Q&A.			2217
The A to Z of keeping staff: few firm employees leave without a good reason - here's how not to give them one.	Satava, David		2382
The AICPA and the Association of Certified Fraud Examiners release an interactive CD-ROM CPE course, "Fraud and the CPA," that can be ordered at www.cpa2biz.com/cs2000/ products. (FYI).			49
The AICPA issues a draft of a practice aid, Valuation of Privately-Held-Company Equity Securities Issued in Other Than a Business Combination (www.aicpa.org/members/div/acctstd/ index.htm). (Accounting).			34
The AICPA releases an online tool kit (www.aicpa.org/members/div/mcs/ vm_toolkit.asp) to facilitate the performance of valuations related to business combinations and to acquired goodwill and other intangible assets, as discussed in FASB Statement nos. 141 and 142, respectively. (Business Valuation).			99
The AICPA tax division's international tax technical resource panel submitted several tax simplification suggestions to the Senate Finance Committee in January (www.cpa2biz.com/resourcecenters/tax/international/tax_ simplification.htm). (Tax Notes).			64
The AICPA, the National Association of State Boards of Accountancy (NASBA) and Prometric, a technology-based testing company, announce the April 5, 2004 commencement of a computerized version of the uniform CPA exam .			77
The Bush administration launches a Web site (www.regulations.gov) where interested parties can find, review and comment on proposed rules any government agency publishes in the Federal Register.			83
The Institute issues a competency assessment tool that enables CPAs to evaluate their knowledge of fraud prevention, detection and investigation techniques and develop a learning plan to refine their skills in this area.			48
The Institute releases Consulting Services Special Report 03-01, Litigation Services and Applicable Professional Standards, which helps CPAs understand and comply with applicable regulatory and legislative requirements. (FYI).			64
The Institute's accounting standards staff, with the assistance of industry experts, releases the sixth set in a series of questions and answers on financial accounting and reporting issues related to Statement of Position 97-2, Software Revenue Recognition. (Accounting).			69
The IRS launched an amnesty program in January for taxpayers who, by means of offshore credit card accounts, evaded taxation of reportable income (www.irs.gov/pub /irs-drop/rp-03-11.pdf). (Tax Notes).			88
The National Taxpayer Advocate's annual report to Congress, issued in January, identified impediments to service and compliance, as well as the issues most frequently litigated.			124
Timing is everything. (News Digest).			104
To accountants who want to impress clients: join an exclusive group of professionals who receive business-building tips, client-service strategies and critical product information directly from Intuit. (Intuit-Sponsored Advertisement).			901
Treasury clarifies third-party transfers.	Quinn, Tina		682
Trust services principles, criteria added to professional literature. (Inside AICPA).			74