Articles from Journal of Accountancy (January 1, 2003)

1-58 out of 58 article(s)

Title	Author	Words
2003 AICPA Conferences. (AICPA).		49
A Napster for financial data? A boon to financial planners and individual investors.	Zarowin, Stanley	1598
A new Federal Trade Commission publication, Financial Institutions and Customer Data: Complying with the Safeguard Rule (www.ftc.gov/bcp/conline/pubs/buspubs/safeguards.htm), explains important aspects of the regulation (www.ftc.gov/privacy/glbact), which applies to businesses "significantly engaged" in providing financial products or services to consumers. (Privacy).		94
Accounting trends & techniques. (2003 AICPA Marketplace).		179
AcSEC, the AICPA accounting standards executive committee, in agreement with FASB and the SEC, rescinds SOP 92-3, Accounting for Foreclosed Assets. (Accounting).		54
AICPA conferences 2003.		330
AICPA educates women about PFS value. (Inside AICPA).		96
An IRA distribution or not? .	Reichert, Charles J.	584
As part of its efforts to prevent abusive business transactions, the IRS provides guidance on and reaffirms a determination it made in 1999: A taxpayer may not deduct rent or interest paid or incurred in connection with a lease-in/lease-out (Lilo) transaction. (Tax Matters).		127
Audit redux: practice considerations in accepting and performing reaudits.	Banks, George Y.	3128
Auditors should work together. (Letters).	Holdegraver, Donald	251
Auditors' responsibility for fraud detection: SAS no. 99 introduces a new era in auditors' requirements.	Ramos, Michael J.	5082
Best sellers. (AICPA).		157
CPAs get new weapons in the war on fraud. (Feature).		411
Directory of AICPA selected services. (Inside AICPA).		731
Don't volunteer for trouble: risk-avoidance strategies can help protect CPAs who do unpaid work for NPOs.	Sompayrac, Joan	3207
Ethics more than rules compliance. (Letters).	Siegel, Arthur	98
Exposure drafts outstanding.		1434
FASAB issues ed on intradepartmental costs. (Highlights).		73
FASB accounting standards--current text. (2003 AICPA Marketplace).		104
Fine-tune your marketing know-how.		872
For news from the AICPA and state societies, visit www.cpa2biz.com, which also offers online CPE, AICPA professional literature. (Auditing).		30
For single-click access to further coverage of the news stories listed here. (Auditing).		27
Four enter Hall of Fame. (Inside AICPA).		63
Four practitioners replace departing members of the ASB. (FYI).		24
Go with the flow. (News Digest).		76
Golden business ideas.		577
Hunnicutt lauded for career contributions. (Inside AICPA).		40
In favor of regulation. (Letters).	Sengstock, Daniel J.	111
Institute honors Kirtley and Williams. (Inside AICPA).		41
Institute seeks top achievers in accounting education. (Inside AICPA).		95
Institute, others issue antifraud guide for businesses. (Highlights).		451
Intentionally defective irrevocable trusts; estate planning for insecure times.	Laffie, Lesli S.	555
Investment advisory relationships: managing client expectations in an uncertain market. (2003 AICPA Marketplace).	Bernstein, Phyllis	119
It works for them: seven talented planners tell us what's helped make their PFP practices successful.		1801
Live webcasts. (AICPA).		48
Maintain excellence, cut risk: firms that operate at the highest standards minimize liability problems. Here are some pointers.	McDonnell, Patrick J.	2969
New resources: Fraud Detection in a GAAS Audit: SAS No. 99 Implementation Guide. (AICPA).	Ramos, Michael J.	155
Official releases SAS No. 99.	Gibson, Kim M.	16888
Padwe wins top tax award. (Inside AICPA).		62
Seven principles for effective firm management. (2003 AICPA Marketplace).	Mingle, J. Curt	165
Smart stops on the web.		709
Socially responsible investing: balancing financial needs with a concern for others.	Harrington, Cynthia	3674
Special section: investment planning update. (Special section: investment planning).		142
Technology Q&A. .		2036
The accounting and review services committee issues Statement on Standards for Accounting and Review Services no. 9, Omnibus--2002, which includes revisions to previously issued statements. (Auditing).		88
The ASB issues Statement on Auditing Standards no. 100, Interim Financial Information, replacing SAS no. 71, with the same title. (Auditing).		89
The GAO releases a report, Wends, Market Impacts, Regulatory Responses, and Remaining Challenges (www.gao.gov/new.items/d03138.pdf), which found the number of times public companies restated their financial results due to accounting irregularities rose 145% from January of 1997 through June of 2002. (Financial Reporting).		88
The International Accounting Standards Board (IASB) issues an exposure draft, Share-based Payment (www.iasb.org.uk), which proposes companies, on their financial statements, report as expenses any shares or options they grant to employees as compensation. (International).		73
The IRS proposes regulations (www.irs.gov/pub/irs-regs/10377702.pdf) that would charge a $150 user fee to many taxpayers seeking an agreement, known as an offer in compromise (OIC), with the IRS to resolve their outstanding tax obligations. (Tax Matters).		117
The IRS releases 2003 cost-of-living adjustments related to benefit and contribution limits for qualified retirement plans www.irs.gov/pub/irs-news/ir02111.pdf. (Retirement).		89
The Treasury Department and the IRS select 102 people to serve in a new group--the Taxpayer Advocacy Panel--which will identify taxpayers' concerns, along with suggestions for improving customer satisfaction, and convey them to the service (www.irs.gov/pub/irs-news/ir02-107.pdf). (Tax Notes).		113
Timely refund claims.	Schnee, Edward J.	634
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).		917
Watch your appearance. (Letters).	Hollister, David J.	186
Web sites worth a visit.		736
What's hot, what's not: what every CPA should know to keep pace with the changing investment climate.	Bernstein, Phyllis J.	3430
When are ERP costs deductible?	Maples, Larry	782