2 0 0 6 the cpa’s resource guidearchives.cpajournal.com/res_guide_06.pdf · the cpa’s resource...

The CPA’sResource Guide

2 0 0 6

The definitive re s o u rce for suppliers to the accounting p rofession and other financial e x e c u t i v e s

Incorporating the Annual Index of CPA Journal Articles Published in 2005

Sponsored by:

2005RGCover copy Q6.qxd 11/19/05 4:36 AM

We are proud to announce thatCCH Tax and Accounting is nowCCH, a Wolters Kluwer business.

Our new brand identity brings togetherthe distinguished track record,expertise and technology focus ofCCH with the growing Wolters Kluwerglobal information solutions brand tocreate a powerful force in the tax andaccounting industry. We have alsoadopted a dynamic new logo thatsymbolizes our customer focus,direction, and dedication to leveragingthe latest technologies to deliverinnovative, best-of-breed, integratedsolutions that are founded oncustomer workflows.

CCH has been the trusted market leaderserving tax and accounting professionalsfor nearly a century. With WoltersKluwer’s resources, investment andsupport, we continue to advance from aposition of long-standing strength toprovide the information and solutionsprofessionals need to increaseproductivity and build their practice.

To learn more about CCH, visitTax.CCHGroup.com or call1-888-CCH-REPS (1-888-224-7377).

Welcome to the nextgeneration of CCH®.

December 2005

Dear CPA JournalSubscriber:

Welcome to the NYSSCPA’s 2006 CPA’s Resource Guide. The Guide incorporates The CPA Journalannual index, previously published as part of each year’s December issue.Combining the 2005 Annual Index with the Resource Guideallows The CPA Journal to re-connect you to all of this year’s articles, providing you with the in-depth analysis that the Journal’s readers have come to value. The stand-alone presentation also allows you to refer to the Annual Index more conveniently.

In addition, you will be able to use the Resource Guide to locateproducts and services you may require, you may be unaware of oryou may have reason to explore. The guide is divided into usefulsubsections, and should become part of the resources you reachfor to improve and expand the value of your services.

The Resource Guide is also available to you online at www.nysscpa.org. The CPAJournalAnnual Index and complete archives going back to 1989 can also be accessedon the website. To do so, click on Society Publications and scroll down to the bottom of the page to find the archives button.

We hope you will find The CPA’s Resource Guide valuable. Share any comments with us at [email protected].

Sincerely,

Joanne S. Barry Lou GrumetAssociate Publisher Publisher

DECEMBER 2005 / THE CPA JOURNAL 1

The CPA’sResource Guide

2 0 0 6

The definitive re s o u rce for suppliers to the accounting p rofession and other financial e x e c u t i v e s

Incorporating the Annual Index of CPA Journal Articles Published in 2005

Sponsored by:

http://www.nysscpa.org

2 DECEMBER 2005 / THE CPA JOURNAL

4 ....... Accounting and Auditing4 ....... Accounting Research4 ....... Accounting Software5 ....... Accounting Software Partners5 ....... Banking Services6 ....... Business Intelligence Tools6 ....... Check 21 Processing6 ....... Consultants6 ....... CPE Education8 ....... Document Management

(Paperless)8 ....... E-invoicing Software8 ....... Electronic Funds Transfer9 ....... Estate Planning9 ....... Estate and Financial

Planning Software9 ....... Financial Planning9 ....... Instant Networking

& Collaboration9 ....... Integrated Accounting Systems10 ..... Marketing10 ..... MICR/Laser Check

Printing Software10 ..... Nonprofit Software & Services

10 ..... Outsourcing Services10 ..... Paperless Engagements12 ..... Payroll Services12 ..... Payroll Software12 ..... Peer Review Services13 ..... Practice Management13 ..... Productivity Suites13 ..... Professional Liability Insurance13 ..... Revenue Management Software14 ..... Sales and Use Tax

Compliance Products14 ..... Sarbanes-Oxley14 ..... Selling Your Accounting

Tax Practice14 ..... Software Retailers14 ..... Software Suites14 ..... Tax Compliance/Preparations15 ..... Tax News15 ..... Tax Research16 ..... Tax Software16 ..... Time & Attendance Systems16 ..... W22/1099 Software16 ..... Workflow Management

Contents4-16 Company Listings

17 Company Index

18-36 The CPA Journal – Index to Volume 75January 2005 – December 2005

2006 Resource Guide

Official Payments Corp. is a wholly-owned subsidiary of Tier Technologies, Inc., and an authorized partner of the IRS. This service is also available for charging state and local tax payments in AL, AR, AZ, CA, CT, GA, IA, IL, IN, KS, LA, MD, MN, MS, NE, NJ, NY, OH, OK, OR, PA, RI, VA, WA, WI, WV and DC. To earn rewards you must be enrolled in an eligible payment card rewards program. Convenience fees and tax payments may vary.

Now there is a way you can help your clients make paying taxes pay. Your client may earn a point, a mile, or money back for each tax dollar paid with a credit or debit card. They even may gain a little extra time to pay their federal, state, local and business tax payments.

All it takes is a toll-free call or a visit to our website. Official Payments Corp.® charges the taxpayer a convenience fee for tax payments.

It’s fast, secure, authorized by the IRS and the State of New York, and as easy as calling Official Payments Corp. at 1-800-2PAY-TAXSM (1-800-272-9829) or visiting us at www.officialpayments.com.

And beginning January 1, 2006 the IRS will accept credit or debit card payments for Unemployment (Form 940) and Witholding (Form 941) taxes.

Millions of taxpayers across the nation have entrusted Official Payments with making both personal and business tax payments. If helping your clients get the most out of paying their taxes sounds interesting to you, visit us at www.officialpayments.com/taxprofessionals.jsp.

Now yourclients can paytheir taxes andget something

in return.

the proven way to make paying taxes pay

Accounting and Auditing

Gallo & Company CPA’s LLP420 Jericho Turnpike, Suite 101Jericho, NY 11753 Phone: (516) 681-4700

Accounting Research

CCH, a Wolters Kluwer businessPhone: 1-888-CCH-REPSWeb Site: Tax.CCHGroup.comAccounting Research Manager™

Accounting Research Manager™ is a com-prehensive financial reporting knowledgebase thatprovides materials designed to help solve yourmost pressing issues. Continually updated fivetimes daily, it is the most timely, complete, inter-pretive and objective resource for your financialreporting needs.

It provides links to FASB, AICPA, SEC,EITF, IASB, PCAOB, GASB, GAO, and OMBauthoritative and proposal-stage literature, plusinsightful guidance from financial reportingexperts. Get the latest on the changes to GAAP,GAAS and SEC rules. Maximize your researchtime, while enhancing your results.

For further information, call 1-888-CCH-REPS (1-888-224-7377), or visit us atTax.CCHGroup.com.

Accounting Software

eTEK International, Inc.5445 DTC ParkwayPenthouse FourGreenwood Village, CO 80111 Phone: (800) 888-6894

MicrosoftOne Microsoft WayRedmond, WA 98052 Phone: (800) MICROSOFTWeb Site: www.microsoft.com/accountants

Microsoft Office Small Business Accounting2006 is scalable and adapts to your clients’ evolvingneeds. It provides sales, purchasing, inventory,banking, payroll and reporting functionality andincludes a chart of accounts. With the familiar lookand feel of widely used Microsoft Office software,users get up to speed quickly. Features of particularinterest include customizable, drill-down financial reports, a robust audit trail and financial controls.

Open Systems, Inc.4301 Dean Lakes BoulevardShakopee, MN 55379 Phone: (800) 328-2276Fax: (952) 496-2495Contact: Sales ServiceE-mail: [email protected]

Prophix Software350 Burnhamthorpe Road West, Suite 1000Mississauga, ON CanadaPhone: (800) 387-5915Fax: (905) 279-2232Contact: Susan LawsonE-mail: [email protected] Site: www.prophix.com

For over fifteen years, Prophix has been aleader in delivering data analysis solutions includ-ing budgeting, reporting, forecasting, planning,consolidation and personnel planning. We maintainan outstanding reputation with our customers byconsistently delivering tangible value and excep-tional ROI, with a low total cost of ownership.Prophix enables organizations to take control overtheir key business objectives and goals, andinformed business decisions are possible.www.prophix.com.


2006 Resource Guide

http://www.microsoft.com/accountants

http://Tax.CCHGroup.com

http://www.prophix.com

Red Wing Software491 Highway 19Red Wing, MN 55066 Phone: (800) 732-9464

Sage Software Accountants Network56 Technology DriveIrvine, CA 92618-9948 Phone: (866) 565-2726

Softrax Corporation45 Shawmut RoadCanton, MA 02021 Phone: (781) 830-9200

Accounting Software Partners

Queue Associates, Inc.42 BroadwayNew York, NY 10004 Phone: (212) 269-1313Fax: (212) 245-4055Contact: Gwendolyn BlakemoreE-mail: [email protected] Site: www.queueassoc.com

Queue Associates is a full-service consultingagency designed to enhance and integrate softwaresolutions developed for companies of varioussizes, specializing in the Microsoft Solomon, GreatPlains, and Axapta software solutions. These inter-connected solutions include accounting andfinance, project accounting, and enterpriseresource planning (ERP). Queue provides a fullrange of services including installation, implemen-tation and training, customization, and ongoingcustomer support.

Banking Services

North Fork Bank750 Third AvenueNew York, NY 10017 Phone: (212) 450-9725

Sterling Capital Funding500 Seventh Avenue10th FloorNew York, NY 10018-4603 Phone: (212) 575-4413Fax: (212) 382-3439E-mail: [email protected]

Sterling Capital Funding recognizes that thereis a need to provide financial services to companiesthat do not qualify for financing from traditionallending sources. If other lenders turn your clientdown because they do not meet their credit stan-dards, we will provide the financing alternative.Sterling Capital Funding can turn the receivables ofyour client’s customers into immediate cash.

Sterling National Bank500 Seventh AvenueNew York, NY 10018 Phone: (212) 575-4446Fax: (212) 869-5579E-mail: [email protected]

Sterling National Bank is the principal subsidiary of Sterling Bancorp, a financial holdingcompany with assets of $1.8 billion offering abroad array of banking and financial services products founded in 1929. Sterling provides awide range of products and services, includingbusiness and consumer loans, commercial and residential mortgage lending and brokerage, asset-based financing, factoring, trade financing,equipment leasing, corporate and consumer deposit services, trust and estate administration,and investment management services.


http://www.queueassoc.com

Business Intelligence Tools

CCH, a Wolters Kluwer BusinessPhone: 1-800-PFX-9998Web Site: Tax.CCHGroup.comProSystem fx® Profit DriverProSystem fx® Practice Driver

ProSystem fx® Profit Driver takes financialanalysis to a new level with dynamic budget vs.actual reporting, the capability to produce up to 40consecutive periods to truly understand financialperformance, and compares business performanceagainst industry standards with the new bench-marking data functionality. You no longer have tosettle for a program that only creates reports. WithProSystem fx Profit Driver, you can effortlesslyturn historical financial data into tactical plans tonot only build strategies with your clients, but alsobuild their confidence in you as their trusted finan-cial advisor.

ProSystem fx Practice Driver is a strategicpractice management tool that makes time-and-billing information come alive, giving users adynamic view of what’s working and what isn’t intheir practices, what has to change and by howmuch to realize opportunities, avoid pitfalls andachieve goals. Practice Driver imports data fromProSystem fx Practice and other major time-and-billing software applications, as well as data inspreadsheet form.

For more information, call 1-800-PFX-9998(1-800-739-9998) or visit Tax.CCHGroup.com.

Check 21 Processing

EFTX North America Corp.2025 Richmond Avenue, Suite 212Staten Island, NY 10314 Phone: (718) 983-8349

EFTX is a service-oriented technologyprovider offering check processing, e-commerceand electronic payment transactions. EFTX offersa comprehensive Check-21 Solution providingautomatic NSF resubmissions and receivableupdates directly from the depository function.

The company utilizes cutting edge technolo-gies to offer check by phone, check via the internetand automatic recurring payments to maximizesales and increase operating efficiencies for busi-nesses and organizations.

Consultants

Accounting Transition Advisors1230 Avenue of the Americas7th Floor, #744New York, NY 10020 Phone: (866) 279-8550

Integrated Financial Resources LLC (IFR)255 West 36th StreetSuite 8905New York, NY 10018 Phone: (646) 216-8735Fax: (646) 219-4036Contact: Adam MazueE-mail: [email protected]

Integrated Financial Resources is an outsourcing company focused on exclusively onthe accounting community. IFR provides account-ing professionals with access to its overseasaccounting staff. IFR’s service is designed torelieve CPA firms from processing work as well asassist them in reducing the typical seasonality ofthe accounting profession by providing firms witha scalable variable cost labor solution.

Services Offered: Write UP and Tax Prep

The Bonadio Institute for Enterprise Development171 Sully’s Trail, Suite 201Pittsford, NY 14534 Phone: (585) 249-2773Fax: (585) 381-3131Contact: Alan VitbergE-mail: [email protected]

CPE Education

PASSOnline.com1550 County Road 180Leander, TX 78641 Phone: (800) 563-4621


2006 Resource Guide


Document Management(Paperless)

CCH, a Wolters Kluwer businessPhone: 1-800-PFX-9998 Web Site: Tax.CCHGroup.comProSystem fx® Document

ProSystem fx® Document is a complete doc-ument management solution built specifically fortoday’s CPA firm. With the continuing integrationbetween Document and The ProSystem fx® Officesuite, Microsoft® Office, and other applications, itprovides an electronic repository for all documentsgenerated within the firm. This enables streamlinedworkflows, lower costs for storing documents, andthe opportunity to create more time for staff togenerate revenue from new clients or provide addi-tional services to your existing clients.

It frees firm staff members from dependenceon physical pieces of paper, allowing access to anydocument from any location. In addition, it auto-mates document retention and allows you to imple-ment consistent firm-wide retention policies. Thisensures that documents are retained for mandatedperiods of time then disposed of properly.Document reduces the costs associated with creat-ing and storing paper documents, resulting in anenvironment where your staff will work togethermore efficiently. You deliver better service to yourclients since time isn’t wasted hunting down piecesof paper.

For more information, call 1-800-PFX-9998(1-800-739-9998), or visit Tax.CCHGroup.com.

Computhink860 Parkview BoulevardLombard, IL 60148 Phone: (800) 98-THINKFax: (630) 705-9065E-mail: [email protected]

eFile Cabinet5255 Edgewood Drive, Suite 165Provo, UT 84604 Phone: (801) 374-5505Fax: (801) 374-5506Contact: Connie CusterE-mail: [email protected]

NuParadigm16091 Swingley Ridge Road, Suite 160Chesterfield, MO 63017 Phone: (636) 537-5558

YourWebAdvisor.com558 28th StreetDes Moines, IA 50312 Phone: (800) 454-7703

E-invoicing software

Nexus Systems, Inc.1916 Wilson Boulevard, Suite 300Arlington, VA 22201 Phone: (703) 524-9101

Electronic Funds Transfer

Intercept EFT1700 42nd Street SW, Suite 2000Fargo, ND 58103 Phone: (800) 378-3328Fax: (701) 241-9930Contact: Ed SurkoE-mail: [email protected]

Since 1993, Intercept EFT has providedunparalleled ACH electronic funds transfer pro-cessing services. Via web based applications, wecurrently process direct deposit and direct paymenttransactions for over 20,000 corporate clientssecurely, accurately and fast. In addition to ACHservices, we also provide credit card processing,ACH/Check Verification, Check Conversion/Guarantee, ATM Leasing and Network Access aswell as Payroll Debit Cards.


2006 Resource Guide


Estate Planning

CCH, a Wolters Kluwer businessPhone: 1-888-CCH-REPSWeb Site: Tax.CCHGroup.comCCH® ViewPlan Advanced™

This estate planning software enables practi-tioners to graphically compare multiple estateplanning scenarios with clients. The presentationtool generates customizable flowcharts, graphs andreports that summarize planning scenarios for pre-sentations. Modules cover mutual funds, stocks,variable annuities, closed-end funds and separateaccounts. CCH ViewPlan Advanced allows you toquickly and easily guide your clients through vari-ous planning scenarios-motivating them to takeaction.


DPS8.com558 28th StreetDes Moines, IA 50312 Phone: (800) 454-7703

Leimberg & LeClair, Inc.144 West Eagle RoadHavertown, PA 19083 Phone: (610) 924-0515Fax: (610) 924-0514Contact: Kathy MaphisE-mail: [email protected]

Helping Professionals Help Others! withNumberCruncher, the leading estate and financialplanning software. NumberCruncher is a power-ful easy-to-learn and use, estate and financial plan-ning software. This software is used by the IRSand will automatically compute: • QPRTs, • GRATs, • Charitable Remainder & Lead Trusts,


• Private Annuities, • Punishment by Confiscation • and much much more!

For more information visit our web site athttp://www.leimberg.comor call us at (610) 924-0515.

Estate and Financial Planning Software

Brentmark Software, Inc.3505 Lake Lynda Drive, Suite 212Orlando, FL 32817 Phone: (800) 879-6665

Financial Planning

Financial Strategies and Services Corp.405 Lexington Avenue, 26th FloorNew York, NY 10174 Phone: (212) 922-0110

Instant Networking & Collaboration

Colligo Networks320-1333 Johnston StreetVancouver, BC CanadaPhone: (604) 685-7962

Accounting firms use Colligo WorkgroupEdition to synchronize data between auditors atclient sites. Auditors without access to the Internet,can now instantly share data over secure, ad-hocnetworks between laptops, increasing productivityand reducing IT support costs. Colligo supports allmajor engagement software including Lotus Notes,Caseware Working Papers, CSI Engagement CS,Prosystem fx Engagement and MS Sharepoint. For a free trail version, go to www.colligo.com.

Integrated Accounting Systems



Marketing

Bind-it Binding Systems150 Commerce DriveHauppauge, NY 11788 Phone: (800) 645-5110


MICR/Laser Check Printing Software

MultiChax®

606-A Venice BoulevardVenice, CA 90291 Phone: (800) 354-6427

Nonprofit Software & Services

Blackbaud, Inc.2000 Daniel Island DriveCharleston, SC 29492 Phone: (800) 443-9441

Executive Data Systems Software, Inc.Building 27, Suite 1001640 Powers Ferry RoadMarietta, GA 30067 Phone: (800) 272-3374



2006 Resource Guide

Outsourcing Services

Integrated Financial Resources LLC (IFR)255 West 36th Street, Suite 8905New York, NY 10018 Phone: (646) 216-8735Fax: (646) 219-4036Contact: Adam MazueE-mail: [email protected]

Integrated Financial Resources is an outsourcing company focused on exclusively onthe accounting community. IFR provides account-ing professionals with access to its overseasaccounting staff. IFR’s service is designed torelieve CPA firms from processing work as well asassist them in reducing the typical seasonality ofthe accounting profession by providing firms witha scalable variable cost labor solution.

Services Offered: Write UP and Tax Prep

Xpitax10 Forbes RoadBraintree, MA 02184 Phone: (781) 303-0136Fax: (781) 356-5450Contact: Glen Keenan, PresidentE-mail: [email protected]

Paperless Engagements

CCH, a Wolters Kluwer businessPhone: 1-800-PFX-9998 (1-800-739-9998)Web Site: Tax.CCHGroup.comProSystem fx® Engagement

Move your firm toward true paperless engage-ments with ProSystem fx Engagement, usingbinders that are the electronic equivalent of yourpaper files. Powerful workflow tools enable you toeasily manage the entire engagement with the clickof a mouse!



FreeDemoDownload atwww.1099-etc.com

(800) 536-1099 • www.1099-etc.com

Whether you are preparing your client's W-2s,1099s or payroll, our software is fast andpainless. Our product is designed to make liveor after-the-fact payroll preparation easy andprofitable for busy accountants and their staff.

Visit our Web site to see what solutions wehave for your business.

• Prepares W-2 & 1099 Forms

• Live and After-The-Fact Payroll

• Payroll Forms for all 50 States

• Electronic/Magnetic Forms Filing

• Imports Quickbooks, Excel & Competitors

• Free Technical Support

Payroll Services

ADP Small Business Services71 Hanover RoadFlorham Park, NJ 07932 Phone: (973) 712-3361Fax: (973) 712-3009Contact: Thomas McNeilaE-mail: [email protected]

The accountant community has been and continues to be a valued partner for ADP. ADP iscommitted to provide accountants with tools andresources they need to further their professionaldevelopment, which can help them to increasetheir productivity and profitability.

For accountants who partner with ADP, the keyword is choice.

Accountants can: • Refer their payroll to ADP• Use ADP’s tools to process their

clients’ payroll • Choose to do both

Precision Payroll6318 Amboy RoadStaten Island, NY 10309 Phone: (888) 747-2976

Payroll Software

Advanced Micro Solutions, Inc.1709 S. State StreetEdmond, OK 73013 Phone: (800) 536-1099Fax: (800) 519-1174E-mail: [email protected]

1099-Etc works as Forms Filer/After-the-Fact Payroll program. Supports multiple clients.

Forms Filer: All 1099, W-2 forms, many oth-ers. Supports dot-matrix, HP compatible laserprinters. Optional: laser generated forms, magnet-ic/e-filing.

A-T-F Payroll: Prints all state wage forms(optionally laser generates). Supports deposits, taxdeferred plans, check printing, tax calculations,extensive import capability, quarterly state magnetic filing.

Visit our website for a free demo!

MicrosoftOne Microsoft WayRedmond, WA 98052 Phone: (800) MICROSOFT

Microsoft Office Small Business Accounting2006 is scalable and adapts to your clients’ evolvingneeds. It provides sales, purchasing, inventory,banking, payroll and reporting functionality andincludes a chart of accounts. With the familiar lookand feel of widely used Microsoft Office software,users get up to speed quickly. Features of particularinterest include customizable, drill-down financialreports, a robust audit trail and financial controls.

NP Systems, Inc.6318 Amboy RoadStaten Island, NY 10309 Phone: (718) 966-1708

PenSoft11790 Jefferson Avenue, Suite 100Newport News, VA 23606 Phone: (757) 873-2976

Red Wing Software491 Highway 19Red Wing, MN 55066 Phone: (800) 732-9464

Peer Review Services

R.A. Mercer & Co., P.C.63 So. Main StreetCattaraugus, NY 14719 Phone: (716) 257-9511


2006 Resource Guide

Practice Management

CCH, a Wolters Kluwer BusinessPhone: 1-800-PFX-9998Web Site: Tax.CCHGroup.comProSystem fx® Practice

More than just time and billing, ProSystemfx® Practice delivers powerful, easy-to-use toolsthat allow you to effectively manage your firm.Integrated modules – from time entry and billingto project management, inquiry, and reporting – setthe standard for meeting the information manage-ment needs of today’s accounting firms. And withall of the time entry options, your staff can keytime from anywhere, anytime.


Office Tools Pro Software1051 West Avenue M, Suite 201Lancaster, CA 93534 Phone: (888) 667-8440Web Site:www.officetoolspro.com

The Accountant’s Partner by ON-Q Software, Inc.13764 SW 11 StreetMiami, FL 33184 Phone: (800) 553-2862


TPS Software4939 Chalet PlaceNorth Vancouver, BC V7R 4X4 CanadaPhone: (888) 877-2231Contact: www.tpssoftware.comE-mail: [email protected]

Productivity Suites

CCH, a Wolters Kluwer businessPhone: 1-800-PFX-9998Web Site: Tax.CCHGroup.comThe ProSystem fx® Office

The ProSystem fx® Office offers the mostadvanced, tightly integrated group of tax, account-ing and workflow tools available. It’s used by amajority of the nation’s top accounting firms, andoffers leading edge technology that allows firms ofall sizes to:

• Move towards a paperless office• Gain access to authoritative tax information• Streamline daily activities which save

time and money• Uncover new services to offer to their

clients. The ProSystem fx Office Suite features a

wide range of products covering everything for themodern CPA firm – from document managementto fixed assets to tax preparation to paperlessengagements.


Professional LiabilityInsurance

Camico Mutual Insurance Company1235 Radio RoadRedwood City, CA 94065 Phone: (650) 802-2500

Revenue Management Software

Softrax Corporation45 Shawmut RoadCanton, MA 02021 Phone: (781) 830-9200




http://www.officetoolspro.com

Sales and Use Tax Compliance Products

CCH, a Wolters Kluwer businessPhone: 1-800-630-2218Web Site: www.SalesTax.com

CCH, a Wolters Kluwer business, offers acomplete selections of solutions to help make salesand use tax compliance – from front-end billing toback-office returns – a single, integrated task withcomplete and accurate results. Products include:

ZIPsales® Returns (ZSR)This web-based solution offers outsourcing

convenience with the ease of online accessibilityfor companies seeking sales and use tax efficiency.With ZSR, CCH stores their tax information in itssecure servers and completes the forms. ZSR alsolets them review, edit, print and audit tax returnsfrom their desktop computers. Eliminated are thehassles of maintaining complex software or takingstaff time for taxes while preserving timeliness andaccuracy requirements.

CertiTAX™

For retailers with multi-state business oreCommerce activity, CertiTAX™ is a suite of soft-ware products that enables them to calculate salestaxes for different locations. With CertiTax Client,retailers can access the CertiCALC, CertiSHIP, andCertiFile databases online. The suite features themost up-to-date tax tables and sales tax laws.There is no software to maintain or updates totrack, which saves merchants’ time and headaches.

For further information, call 1-800-630-2218or visit www.SalesTax.com.

Sarbanes-Oxley

Transition/1 Management Accounting Systems333 West Broadway, Suite 318Long Beach, CA 90802Phone: (562) 590-4949

Selling Your Accounting Tax Practice

Professional Accounting Sales460 Park Avenue South, Suite 204New York, NY 10016 Phone: (212) 779-4341Fax: (212) 779-4743Contact: Cliff ReiterE-mail: [email protected]

ProHorizons5050 El Camino Real, Suite 114Los Altos, CA 94022 Phone: (800) 729-3242

Software Retailers

MBAWare4606 16th Street NorthArlington, VA 22207 Phone: (877) 622-9273Fax: (703) 875-0661E-mail: [email protected]

Software Suites

Lawson380 Saint Peter StreetSaint Paul, MN 55102 Phone: (800) 477-1357

Tax Compliance/Preparations

CCH, a Wolters Kluwer businessPhone: 1-800-PFX-9998 (1-800-739-9998)Web Site: Tax.CCHGroup.comProSystem fx® Tax

ProSystem fx® Tax provides over 300 feder-al, state, city, and county modules to handle allyour processing requirements. You benefit from anextensive array of federal and state features, aswell as more forms, automatic calculations andoptions than any other system available!


2006 Resource Guide

http://www.SalesTax.com


ProSystem fx Tax provides full capabilities forall types of federal and state returns, includingindividual, partnership, corporation, fiduciary,estate and gift, deferred compensation, and exemptorganization. Available as part of the integratedProSystem fx Office suite which is comprised ofProSystem fx Engagement, Fixed Assets, Practice,Site Builder, Outsource, Planning, Trial Balance,Tax Notebook, and GainsKeeper Pro. Web-basedversion, Global fx, is also available.


Grabenstatter & Company, CPA’s, P.C.5830 Main StreetWilliamsville, NY 14221 Phone: (716) 631-5266

Tax News

L+M Production Design Group, Inc.5510 Cherokee Avenue, Suite 200Alexandria, VA 22312 Phone: (703) 642-6505Fax: (703) 642-6005Contact: Paul LamoniaE-mail: [email protected] Talk Today

Sponsored by the IRS and produced byL&M Production Design Group, based inAlexandria, VA, Tax Talk Today is a free,live, monthly interactive Webcast aimed ateducating tax professionals on the mostcontemporary and complex tax issues. Theaward-winning series airs monthly atwww.taxtalktoday.tv and programs arearchived on the site for one year. The liveWebcast enables viewers to ask questionsvia e-mail to the panelists and receive on-air answers. For additional information,contact Paul Lamonia at (703) 642-6505 or [email protected] or visit www.taxtalktoday.tv.

Tax Research

CCH, a Wolters Kluwer businessPhone: 1-888-CCH-REPSWeb Site: Tax.CCHGroup.comCCH Tax Research NetWork(tm)

This Web-based platform allows users toaccess more than 100 research sources, coveringfederal, state, international and estate taxes; salestax items; financial planning; business entity plan-ning; and pension/payroll issues. Includes e-mailnews notification, customized desktop, express log-in, browser toolbar, client letter toolkit, unclaimedproperty look-up, IRS actuarial factors, and manyother practice aids, tools, calculators and forms.



Hempstead, New York 11549 • www.hofstra.edu

TheE.M.B.A.makeover: Transformyourself into senior management.The Executive M.B.A. at Hofstra University’s Frank G. Zarb School of Business is

designed for managers with at least seven years of managerial experience who wantto accelerate their careers while continuing to work. The Zarb E.M.B.A. teaches strategicthinking and advanced management with a global perspective in 20 months.

The Zarb School is among just 10 percent of graduate business schools nationwide tohave AACSB International accreditation for both its M.B.A. and accounting programs.And it’s the only graduate business school in Nassau or Suffolk with both accreditations.No wonder the Zarb E.M.B.A. is one of the most esteemed programs of its kind.

Zarb’s E.M.B.A. program begins in September with classes held on alternatingFridays and Saturdays, from 8AM to 6PM. Tuition covers all fees, books, case materials,meals, and even a trip overseas to broaden your understanding of global trends. Theprogram director has the authority to waive the GMAT. We have an exceptionally highgraduation rate among E.M.B.A. students – more than 90 percent.

For further information, contact Dr. Barry Berman, E.M.B.A. Program Director,at 1-800-HOFSTRA, ext. 649, or visit www.hofstra.edu/MBA.


Tax Software

2nd Story Software, Inc.5295 Dry Creek Lane NECedar Rapids, IA 52402 Phone: (800) 573-4287Web Site:www.taxact.com

Time & Attendance Systems

Timeslips by Sage1505 Pavilion PlaceNorcross, GA 30093 Phone: (877) 816-7829

W22/1099 Software

Advanced Micro Solutions, Inc.1709 S. State StreetEdmond, OK 73013 Phone: (800) 536-1099Fax: (800) 519-1174E-mail: [email protected]

1099-Etc works as Forms Filer/After-the-Fact Payroll program. Supports multiple clients.

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2006 Resource Guide

http://www.taxact.com


Company Index2nd Story Software, Inc. - 15

The Accountant’s Partner by ON-Q Software, Inc. - 13

Accounting Transition Advisors - 6

ADP Small Business Services - 12

Advanced Mirco Solutions, Inc. - 12, 16

Bind-it Binding Systems - 10

Blackbaud, Inc. - 10

The Bonadio Institute for Enterprise Development - 6, 10, 13

Brentmark Software, Inc. - 9

Camico Mutual Insurance Company - 13

CCH, a Wolters Kluwar business - 4, 6, 8, 9, 10, 13, 14, 15

Colligo Networks - 9

Computhink - 8

DPS8.com - 9

eFile Cabinet - 8

EFTX North America Corp. - 6

eTEK International, Inc. - 4

Executive Data Systems Software, Inc. - 10

Financial Strategies and Services Corp. - 9

Gallo & Company CPA’s LLP - 4

Grabenstatter & Company, CPA’s, P.C. - 15

Integrated Financial Resources LLC (IFR) - 6, 10

Intercept EFT - 8

L+M Production Design Group, Inc. - 15

Lawson - 14

Leimberg & LeClair, Inc. - 9

MBAWare - 14

Microsoft - 4, 12

MultiChax® - 10

Nexus Systems, Inc. - 8

North Fork Bank - 5

NP Systems, Inc. - 12

NuParadigm - 8

Office Tools Pro Software - 13

Open Systems, Inc. - 4, 9, 10

PASSOnline.com - 6

PenSoft - 12

Precision Payroll -

Professional Accounting Sales - 14

ProHorizons - 14

Prophix Software - 4

Queue Associates, Inc. - 5

R.A. Mercer & Co., P.C. - 12

Red Wing Software - 5, 12

Sage Software Accountants Network - 5

Softrax Corporation - 5, 13

Sterling Capital Funding - 5

Sterling National Bank - 5

Timeslips by Sage - 15

Transition/1 Management Accounting Systems - 14

TPS Software - 13

XCM Solutions - 16

Xpitax - 10

YourWebAdvisor.com - 8

Author Index

AAgoglia, Christopher P., Joseph F. Brazel, and

Richard C. Hatfield, Review Methods Matter,Sep, 36, A&A, Auditing

Akers, Michael D., Jodi L. Bellovary, and Don E.Giacomino, Earnings Quality: It’s Time to Measureand Report, Nov, 32, A&A, Accounting

Akers, Michael D., and Donald C. Marczewski,CPAs’ Perceptions of the Impact of SAS 99, Jun,38, A&A, Auditing

Allen, Mary, Diane K. Schooley, and Celia Renner,Corporate Governance Reform: Electing DirectorsThrough Shareholder Proposals, Oct, 62, R&L,Corporate Governance

Altieri, Mark P., Nonqualified Deferred CompensationPlans, Feb, 54, FIN, Employee Benefit Plans

Alwardt, Peter S., and Alan Jacobs, The New PBGCVoluntary Correction Program, Aug, 56, FIN,Employee Benefit Plans

—-, PBGC Proposes Changes to Participant NoticePenalties, Aug, 58, FIN, Employee Benefit Plans

Anders, Susan B., Website of the Month: AccountantsWorld Tax Center, Jan, 70, TECH, What toBookmark

—-, Website of the Month: AICPA’s Center for PublicCompany Audit Firms, Oct, 70, TECH, What toBookmark

—-, Website of the Month: Camico, Aug, 70, TECH,What to Bookmark

—-, Website of the Month: Essential Links to Taxes,Apr, 70, TECH, What to Bookmark

—-, Website of the Month: Freed Maxick & Battaglia,PC, Jun, 70, Tech, What to Bookmark

—-, Website of the Month: GPO Access, Mar, 71,TECH, What to Bookmark

—-, Website of the Month: Kaplan CPA Review, Jul, 70,TECH, What to Bookmark

—-, Website of the Month: Legalbitstream, Feb, 70,TECH, What to Bookmark

—-, Website of the Month: Practitioners PublishingCompany, Nov, 70, TECH, What to Bookmark

—-, Website of the Month: SEC Historical Society, May,70, TECH, What to Bookmark (75 Years)

—-, Website of the Month: Worldwide-tax.com, Dec, 70,TECH, What to Bookmark

—-, Website of the Month: Yahoo Finance, Sep, 70,TECH, What to Bookmark

Anders, Susan B., and Timothy M. Crawford,Financial Literacy: CPAs Can Make a Difference,Sep, 6, PER, Personal Financial Planning

Anders, Susan B., and Carol M. Fischer, A HardLook at Tax Software: 2005 Annual Survey of NewYork State Practitioners, Jul, 20, INF

Anderson, Mary, Ted Englebrecht, and Tracy L.Bundy, Contingent Attorneys’ Fees: The IncomeTax Dilemma, Apr, 42, TAX, Federal Taxation

Anderson, Seth C., and Lynn Comer Jones, DetectingImproper Portfolio Management Activity, Sep, 22,INF

Anderson, Seth C., Bobby E. Waldrup, SidRosenberg, and Vincent Shea, Housing as aPortfolio Asset: A Life-Cycle Analysis, Jan, 48,FIN, Personal Financial Planning

Anderson, Tracey, Mark Fox, and Bill N. Schwartz,History and Trends in E-filing: A Survey of CPAPractitioners, Oct, 66, TECH, The CPA & theComputer

Antognini, Walter G., New Schedule M-3 ExpandsReporting for Large Corporations, Aug, 44, TAX,Corporate Taxation

Apostolou, Nicholas G., and D. Larry Crumbley,Accounting for Stock Options: Update on theContinuing Conflict, Aug, 30, A&A, Accounting

Arel, Barbara, Richard G. Brody, and Kurt Pany,Audit Firm Rotation and Audit Quality, Jan, 36,A&A, Auditing

Armstrong, Frank III, Measuring Volatility and theCost of Retirement, Nov, 10, PER, PersonalFinancial Planning

Ashcroft, Paul, Real-Time Accounting, Apr, 16, PER,Management Tools

Askelson, Ken, Reasonable Security Practices: TheAICPA/CICA Privacy Framework, Aug, 10, PER,Information Security

BBaker, C. Richard, The Varying Concept of Auditor

Independence: Shifting with the PrevailingEnvironment, Aug, 22, INF (75 Years)


2006 Resource Guide

The CPA Journal – Index to Volume 75January 2005 – December 2005

A&A: ACCOUNTING & AUDITING | FIN: FINANCE | INF: IN FOCUS | MGMT: MANAGEMENT |PER: PERSPECTIVES | R&L: RESPONSIBILITIES & LEADERSHIP | TAX: TAXATION |TECH: TECHNOLOGY | 75 YEARS: 75TH ANNIVERSARY HISTORICAL ARTICLES |

Baker, James R., Linda M. Leinicke, Joyce A.Ostrosky, W. Max Rexroad, and SarahBeckman, Interviewing as an Auditing Tool, Feb,34, A&A, Auditing

Bali, Rakesh, Taxes and Bond Returns, Mar, 42, FIN,Personal Financial Planning

Barnett, Robert S., IRS Final Regulations Define TrustIncome, Apr, 52, FIN, Trusts

Barnett, Robert, and Morris Sabbagh, MedicaidPlanning with Life Estates, Mar, 56, FIN, PersonalFinancial Planning

Barragato, Charles A., Ariel Markelevich, and RaniHoitash, The Nature and Disclosure of Fees Paidto Auditors: An Analysis Before and After theSarbanes-Oxley Act, Special Auditing Issue (Nov),6, Audit & Nonaudit Fees

Barrett, Tom, Leveling the Online-Marketing PlayingField, Aug, 21, PER, Practice Management

Barton, Peter C., and Clayton R. Sager, Per DiemNonmeal Expenses Subject to 50% Limitation, Jan,40, TAX, Federal Taxation

Barton, Peter C., Clayton R. Sager, and RoyWeatherwax, Tax Court Offers Clarification onIRC Section 6330 Appeals Hearings, Oct, 46, TAX,Federal Taxation

Bass, Martin, Fixing Social Security, Apr, 21, PER,Inbox: Letters to the Editor

Bean, David F., and Richard A. Bernardi, AccountingEthics Courses: A Professional Necessity, Dec, 64,R&L, Education

Becker, Ed, Making Bookkeeping Add Up to BetterBusiness, Dec, 13, PER, Practice Management

Beckman, Sarah, Linda M. Leinicke, Joyce A.Ostrosky, W. Max Rexroad, and James R.Baker, Interviewing as an Auditing Tool, Feb, 34,A&A, Auditing

Bellovary, Jodi L., Don E. Giacomino, and MichaelD. Akers, Earnings Quality: It’s Time to Measureand Report, Nov, 32, A&A, Accounting

Bentley, Peter E., and David A. Lifson, InternationalShipping Industry Benefits from Recent TaxChanges, Jun, 48, TAX, Federal Taxation

Berger, Stewart, Federal Electronic Filing of TaxReturns and E-Services, Jan, 68, TECH, E-filing

Berger, Stewart, and Ben J. Bogdanowicz, 2004 TaxUpdate: Federal, New York, New Jersey, andConnecticut, Jul, 40, TAX, Federal Taxation

Bernardi, Richard A., and David F. Bean, AccountingEthics Courses: A Professional Necessity, Dec, 64,R&L, Education

Bernardi, Richard A., and Catherine C. LaCross,Corporate Transparency: Code of EthicsDisclosures, Apr, 34, A&A, Auditing

Bernstein, Phyllis, Financial Advisors and PlannedGiving: Doing the Right Thing, Jun, 62, FIN,Personal Financial Planning

Bhamornsiri, Sak, Cindy Blanthorne, and Robert E.Guinn, Are Technical Skills Still Important?, Mar,64, MGMT, Management Tools

Bird, Bruce M., Acceptance of an Offer inCompromise May Preclude Further Relief, Apr, 48,TAX, Federal Taxation

Blanthorne, Cindy, Sak Bhamornsiri, and Robert E.Guinn, Are Technical Skills Still Important?, Mar,64, MGMT, Management Tools

Bloom, Robert, ‘The Future of the AccountingProfession’ Report, Nov, 6, PER, PersonalViewpoint

Bloom, Robert, and David C. Schirm, Consolidationand Competition in Public Accounting: An Analysisof the GAO Report, Jun, 20, INF

Bogdanowicz, Ben J., and Stewart Berger, 2004 TaxUpdate: Federal, New York, New Jersey, andConnecticut, Jul, 40, TAX, Federal Taxation

Bohrer, Paul, Terri Gutierrez, and Allen W.McConnell, Navigating the Form 1098-T TuitionStatement: Inconsistencies in Reporting, Sep, 54,FIN, Personal Financial Planning

Bolt-Lee, Cynthia, Deductibility of Advanced BusinessDegrees, Sep, 50, FIN, Personal Financial Planning

Booker, Quinton, and Carl N. Wright, Auditors’ Needfor a Cooling-off Period: A Study of State Board ofAccountancy Members, Dec, 24, A&A, Auditing

Bovich, Ronald J., Technology Lessons from theRoslyn School District Scandal, Oct, 14, PER,Personal Viewpoint

Boyle, Brian, Expanding into Financial Services, Sep,16, PER, Practice Management

Brackney, Kennard S., and Philip R. Witmer, TheEuropean Union’s Role in International StandardsSetting: Will Bumps in the Road to ConvergenceAffect the SEC’s Plans?, Nov, 18, INF

Brandon, Duane, Jennifer Mueller, and RichardTabor, Factors Affecting Juror Perceptions inLiability Cases, May, 56, MGMT, Accountant’sLiability

Branson, Bruce, and Don Pagach, RecentControversies in Accounting for Operating Leasesand Leasehold Improvements, Oct, 40, A&A,Accounting

Brazel, Joseph F., Christopher P. Agoglia, andRichard C. Hatfield, Review Methods Matter,Sep, 36, A&A, Auditing

Bregman, William, Retirement Planning in PlainEnglish, Sep, 21, PER, Book Review

Broderick, Ginger, The Art of the Deal: TaxConsequences of Collecting, Apr, 54, FIN, PersonalFinancial Planning

Brody, Richard G., The Author Responds, Feb, 17,PER, Inbox: Letters to the Editor

Brody, Richard G., Barbara Arel, and Kurt Pany,Audit Firm Rotation and Audit Quality, Jan, 36,A&A, Auditing

Brown, Thomas M., and Gerald J. Mehm, PropertyRecord-Keeping and Section 404 Certification, Jul,56, MGMT, Corporate Finance

Buckhoff, Thomas A., Wheel, Deal, and Steal:Deceptive Accounting, Deceitful CEOs, andIneffective Reforms, by D. Quinn Mills, Nov, 16,PER, Book Review

Buckhoff, Thomas A., and Bonita K. PetersonKramer, Catching Fraudsters with Their Hands inthe Till, May, 13, PER, Sound Advice


Bundy, Tracy L., Ted Englebrecht, and MaryAnderson, Contingent Attorneys’ Fees: TheIncome Tax Dilemma, Apr, 42, TAX, FederalTaxation

CCallaghan, Patrick, Questions on HSAs, Jan, 17, PER,

Inbox: Letter to the EditorCarlson, Ronald E., and Kate Mooney, What’s New

in Pension Disclosure for Nonpublic Entities?, Aug,38, A&A, Accounting

Carman, Paul, New Rules for Reporting Book-TaxDifferences, May, 48, TAX, Federal Taxation

Carnes, Gregory, Katrina L. Mantzke, and WilliamTolhurst, Incorporating Professional EthicsThroughout an Accounting Curriculum, Sep, 66,R&L, Education

Carpenter, Charles G., Consequences of the 150-HourRequirement, May, 21, PER, Inbox: Letter to theEditor

Castellano, Joseph F., and Susan S. Lightle, UsingCultural Audits to Assess Tone at the Top, Feb, 6,PER, Viewpoint

Chen, Sean, Alan Hedge, and Dwight M. Owsen,Selecting a Keyboard, Jul, 9, PER, Technology

Chioccola, Frank, and Carolyn Muhlstein, InternalControls and the ISA Program: U.S. CustomsBureau Offers Benefits for DemonstratedCompliance, Mar, 58, MGMT, The CPA in Industry

Churyk, Natalie Tatiana, and Katrina L. Mantzke,The Computer-Based CPA Exam: Hints forManaging the Exam Technology, Jul, 60, R&L,Education

Clark, Stanley J., and Charles E. Jordan, TaxPlanning for Establishing Principal ResidenceStatus, May, 52, FIN, Personal Financial Planning

Cohen, Elizabette, Document Destruction and PrivacyProtections, Jun, 15, PER, Risk Management

Colburn, Steven C., Working-Condition FringeBenefits: Eighth Circuit Ruling Allows Exclusionof Employer-Paid Fishing Trips, May, 42, TAX,Federal Taxation

Colmenares, Neil E., Top 10 Misconceptions AboutBankruptcy, May, 18, PER, Sound Advice

Colson, Robert H., Accountability and Valuation: AnOld Challenge in the Future of Accountancy, Oct, 6,PER, Historical Perspective

—-, Accounting: How to Meet the Challenges ofRelevance and Regulation, edited by Eugene H.Flegm, Oct, 18, PER, Book Review

—-, Advocacy and Independence, Jan, 80, PER,Editorial: A Message from the Editor-in-Chief

—-, Behavior, Measurement, and Neutrality, Aug, 80,PER, Editorial: A Message from the Editor-in-Chief

—-, For Whom Do We Account?, Jun, 80, PER,Editorial: A Message from the Editor-in-Chief

—-, General Purpose Financial Statements: ‘Big GAAPVersus Little GAAP’ Obscures the Issue, Apr, 80,PER, Editorial: A Message from the Editor-in-Chief

—-, Mapping GAAP’s Route, Jul, 80, PER, Editorial: AMessage from the Editor-in-Chief

—-, Milestones, Jan, 8, PER (75 Years)—-, Nonpublicly Accountable Entities, May, 80, PER,

Editorial: A Message from the Editor-in-Chief—-, The Rhetoric of Belief, Mar, 80, PER, Editorial: A

Message from the Editor-in-Chief—-, Special Issues of The CPA Journal, Feb, 80, PER,

Editorial: A Message from the Editor-in-Chief—-, Valediction, Sep, 80, PER, Editorial: A Message

from the Editor-in-ChiefConway, Grace M., Ganesh M. Pandit, and Vijaya

Subrahmanyam, Audit Committee Reports Beforeand After Sarbanes-Oxley: A Study of CompaniesListed on the NYSE, Oct, 42, A&A, Auditing

Copenhafer, David T., Technology’s Expanding Role inSEC Compliance, May, 17, PER, SEC Practice

Crawford, Timothy M., and Susan B. Anders,Financial Literacy: CPAs Can Make a Difference,Sep, 6, PER, Personal Financial Planning

Crumbley, D. Larry, and Nicholas G. Apostolou,Accounting for Stock Options: Update on theContinuing Conflict, Aug, 30, A&A, Accounting

Crumbley, D. Larry, and Lester E. Heitger, LitigationSupport in Antitrust Situations, Jan, 56, MGMT,Forensic Accounting

Crystal, Mel, Food for Thought, Jan, 15, PER, PersonalViewpoint

Cummings, Richard, and Larry R. Garrison, NewTax Law Changes the Rules for Donations ofAutomobiles, Nov, 60, FIN, Personal FinancialPlanning

Czaja, Rita, Should Sarbanes-Oxley Reforms Extend toNonpublic Companies?, Special Auditing Issue(Nov), 44, Standards Setting

DDavidson, Charlie, In the Service of Baby Boomers: A

Seismic Mind Shift for Financial Service Providers,Sep, 18, PER, Personal Financial Planning

Deppe, Larry A., Ronald M. Mano, and MatthewMouritsen, Don’t Shrink from the Challenge;Stand Up and Do What’s Right, Mar, 6, PER,Personal Viewpoint

DeWitt, Lyle, Advantages of Human ResourcesOutsourcing, Jun, 13, PER, Sound Advice

Dickins, Denise, Thomas G. Noland, and KennethM. Washer, Primer on Partnership-CompensationModels, Aug, 62, MGMT, Practice Advice

Doyle, Patrick E., Michael W. Matt, and Bradley T.Owens, A Student Perspective on the IRS’s VITAProgram, Feb, 44, TAX, Federal Taxation

Dresnack, William H., and Jeffrey C. Strieter, TheEffectiveness of the 150-Hour Requirement, Apr,64, R&L, Education

Drexler, Peter M., Can Proposed Audit AdjustmentsChallenge Auditor Independence?, Aug, 16, PER,Personal Viewpoint

Dugan, Michael T., Timothy B. Forsyth, and PhilipR. Witmer, Accounting Standards Setting:Inconsistencies in Existing GAAP, May, 28, A&A,Accounting


2006 Resource Guide

Duncan, James R., and James Schmutte, FASBInterpretation 46(R): Consolidation Required inUnexpected Situations, Jun, 42, A&A, Accounting

D’Urso, Joseph A., Valuing Employee Stock Options:A Binomial Approach Using Microsoft Excel, Jul,46, FIN, Corporate Finance

Dyson, Robert A., Basic Principles in the NewAccounting for Stock Options: A Roadmap forNavigating SFAS 123(R), Sep, 28, A&A,Accounting

EEdwards, Randy, and Ron Marden, The Sarbanes-

Oxley ‘Ax,’ Apr, 6, PER, Personal ViewpointEngle, Terry J., and Gilbert W. Joseph, The Use of

Control Self-Assessment by Independent Auditors,Dec, 38, A&A, Auditing

Englebrecht, Ted, Mary Anderson, and Tracy L.Bundy, Contingent Attorneys’ Fees: The IncomeTax Dilemma, Apr, 42, TAX, Federal Taxation

FFarewell, Stephanie, and Robert Pinsker, XBRL and

Financial Information Assurance Services, May, 68,TECH, Information Management

Fargher, Neil L., and Audrey A. Gramling, TowardImproved Internal Controls: Early RemediationActions Disclosed, Jun, 26, A&A, Auditing

Farrell, James J., and Houman B. Shadab, The Focusof Future PCAOB Auditor Inspections, Jun, 9, PER,SEC Practice

Fischer, Carol M., and Susan B. Anders, A HardLook at Tax Software: 2005 Annual Survey of NewYork State Practitioners, Jul, 20, INF

Flegm, Eugene H., Accounting at a Crossroad:Preserving an Independent Profession, Dec, 17, INF

—-, On Solving the Problem, Not Being It, Feb, 12,PER, Personal Viewpoint (75 Years)

Flesher, Dale L., and Mark E. Jobe, Esprit de Corpsand Transcendent Organizational Behavior: TheRole of Athletics in Haskins & Sells’ CorporateCulture, Apr, 24, INF (75 Years)

Fliegel, Jeffrey, The Benefits of a Line of Credit withthe Right Bank, Oct, 16, PER, Management Tools

Foltin, Craig, Gaming on the Rise Across America:Smart Money Says CPAs Should Take Notice, Oct,56, MGMT, Practice Development

Forsyth, Timothy B., Philip R. Witmer, and MichaelT. Dugan, Accounting Standards Setting:Inconsistencies in Existing GAAP, May, 28, A&A,Accounting

Fox, Mark, Tracey Anderson, and Bill N. Schwartz,History and Trends in E-filing: A Survey of CPAPractitioners, Oct, 66, TECH, The CPA & theComputer

Furth, David, Accounts Payable Automation PaysDividends, Jul, 16, PER, Workplace Solutions

GGara, Stephen C., Tax Planning for Military Personnel:

Special Provisions for Unique Circumstances, Nov,52, FIN, Personal Financial Planning

Gara, Stephen C., Khondkar E. Karim, and RobertE. Pinsker, The Benefits of XML Implementationfor Tax Filing and Compliance, Dec, 66, TECH, E-filing

Garcia, Kyle, Deferred Compensation and the Valuationof Professional Practices, Jan, 46, FIN, BusinessValuation

Garrison, Larry R., and Richard Cummings, NewTax Law Changes the Rules for Donations ofAutomobiles, Nov, 60, FIN, Personal FinancialPlanning

Geerts, Guido L., and Myunghee Kim, Blogging 101for CPAs, Jul, 12, PER, Technology Trends

George, Lloyd F., Resolving Conflict Through BehaviorModification, Oct, 60, MGMT, The CPA inMediation & Arbitration

George, Nashwa, The Role of Audit Committees in thePublic Sector, Aug, 42, A&A, Auditing

Giacomino, Don E., Jodi L. Bellovary, and MichaelD. Akers, Earnings Quality: It’s Time to Measureand Report, Nov, 32, A&A, Accounting

Glazer, Russell T., Understanding the ValuationDiscount for Lack of Marketability, Aug, 60, FIN,Business Valuation

Goldstein, Stanley, Support for the SET Tax Proposal,Aug, 20, PER, Inbox: Letters to the Editor

Goldwasser, Dan L., The Past and Future of ReasonableAssurance, Special Auditing Issue (Nov), 28,Personal Viewpoint

Grace, H. Stephen Jr., Effective Governance in anEthicless Organization, May, 6, PER, PersonalViewpoint

Gramling, Audrey A., and Neil L. Fargher, TowardImproved Internal Controls: Early RemediationActions Disclosed, Jun, 26, A&A, Auditing

Grice, Steve, New Guidance for Review Engagements:SSARS 10: Analytical Procedures, Documentation,and Representation Letters, Aug, 34, A&A,Assurance Services

Grocki, Matthew, Jesse Robertson, Dan Stone, LizaNiederwanger, Erica Martin, and Ed Smith,Offshore Outsourcing of Tax-Return Preparation:Promising Business Opportunities and ProfessionalStandards, Jun, 54, TAX, Federal Taxation

Gruber, Theodore, Fixing Social Security, Jun, 19,PER, Inbox: Letters to the Editor

Grumet, Louis, Commitees Play a Role in ShapingPolicy, Dec, 7, PER, Publisher’s Column

—-, CPAs’ Role in Reforming the Tax Code and SocialSecurity, Feb, 7, PER, Publisher’s Column

—-, ‘Encouragement of a Great Example’: CPAs onBoards, Mar, 7, PER, Publisher’s Column

—-, Facing Reality About Social Security, May, 7, PER,Publisher’s Column

—-, Fixing the Income Tax: Transparency andSimplicity, Jun, 7, PER, Publisher’s Column


—-, Getting Proactive About Quality Review, Jul, 7,PER, Publisher’s Column

—-, Interstate Compact: Regulating the Profession asPracticed, Nov, 7, PER, Publisher’s Column

—-, Letter from the Publisher, Special Auditing Issue(Nov), 1

—-, Peer Review: Dealing with the Reality ofPerceptions, Sep, 7, PER, Publisher’s Column

—-, Peer Review: How Well Does It Fit the Profession?,Oct, 7, PER, Publisher’s Column

—-, Perseverance Brings Results: ImprovingAccountability, Aug, 7, PER, Publisher’s Column

—-, Responsibility for Ethics: Firms or Individuals?,Apr, 7, PER, Publisher’s Column

—-, Transparency as a Means to Serving the Public, Jan,7, PER, Publisher’s Column

Grusd, Neville, Asset Based Finance: ProvenDisciplines for Prudent Lending, by Gregory F.Udell, Jun, 18, PER, Book Review

Guinn, Robert E., Cindy Blanthorne, and SakBhamornsiri, Are Technical Skills Still Important?,Mar, 64, MGMT, Management Tools

Guinn, Robert E., Richard G. Schroeder, andSuzanne K. Sevin, Accounting for AssetRetirement Obligations: Understanding theFinancial Statement Impact, Dec, 30, A&A,Accounting

Gutierrez, Terri, Paul Bohrer, and Allen W.McConnell, Navigating the Form 1098-T TuitionStatement: Inconsistencies in Reporting, Sep, 54,FIN, Personal Financial Planning

HHaas, Amy, Now Is the Time for Ethics in Education,

Jun, 66, R&L, Education Haber, Jeffry R., Audit Firm Rotation and Audit

Quality, Mar, 18, PER, Inbox: Letters to the Editor—-, Does Being the Auditor Impair Independence?, Jun,

12, PER, SEC PracticeHamilton, Brian, Technology Can Build Better

Customer Relationships, Jul, 18, PER, TechnologyTrends

Hanna, Gregory, Securing Wireless Networks AgainstIntruders, Apr, 68, TECH, The CPA & theComputer

Hansen, Kenneth A., The Author Responds, Jan, 17,PER, Inbox: Letter to the Editor

Harpaz, Joe, Securing Document ManagementSystems: Call for Standards, Leadership, Jul, 11,PER, Technology

Hartwell, Carolyn L., Susan S. Lightle, and BrianMaxwell, High School Students’ Perceptions ofAccounting, Jan, 62, R&L, Future of the Profession

Hatfield, Richard C., Joseph F. Brazel, andChristopher P. Agoglia, Review Methods Matter,Sep, 36, A&A, Auditing

Hedge, Alan, Sean Chen, and Dwight M. Owsen,Selecting a Keyboard, Jul, 9, PER, Technology

Heitger, Lester E., and D. Larry Crumbley, LitigationSupport in Antitrust Situations, Jan, 56, MGMT,Forensic Accounting

Hill, Nancy T., John E. McEnroe, and Kevin T.Stevens, Auditors’ Reactions to Sarbanes-Oxleyand the PCAOB, Special Auditing Issue (Nov), 32,Professional Oversight

Hirsh, A. Michael, New PCAOB Rules Affect PersonalTax Services for Key Management, Dec, 14, PER,SEC Practice

Hirth, Robert, FAQs About Internal Audit and NewRegulatory Requirements: Issues Arising from theSEC’s Approval of NYSE Listing Standards, May,12, PER, Sound Advice

Hoitash, Rani, Ariel Markelevich, and Charles A.Barragato, The Nature and Disclosure of FeesPaid to Auditors: An Analysis Before and After theSarbanes-Oxley Act, Special Auditing Issue (Nov),6, Audit & Nonaudit Fees

IIsraeloff, Robert L., Conscience of the Profession: A

Personal Journey, by Eli Mason, May, 21, PER,Book Review

JJackson, Craig, and Phillip K. Kleckner, Sarbanes-

Oxley Creates a New Beginning for Accountants,Jan, 14, PER, Emerging Issues

Jacobs, Alan, and Peter S. Alwardt, The New PBGCVoluntary Correction Program, Aug, 56, FIN,Employee Benefit Plans

—-, PBGC Proposes Changes to Participant NoticePenalties, Aug, 58, FIN, Employee Benefit Plans

Jobe, Mark E., and Dale L. Flesher, Esprit de Corpsand Transcendent Organizational Behavior: TheRole of Athletics in Haskins & Sells’ CorporateCulture, Apr, 24, INF (75 Years)

Johnson, Grace F., The Sarbanes-Oxley Act andUndergraduate Courses: A Survey of CurrentPractice, Aug, 68, R&L, Accounting Education

Jones, Lynn Comer, and Seth C. Anderson, DetectingImproper Portfolio Management Activity, Sep, 22,INF

Jones, Richard C., and Elizabeth K. Venuti,Accounting and Reporting for FinancialInstruments: International Developments, Feb, 30,A&A, International Accounting

—-, The Authors of ‘International Developments’Respond, APR, 21, PER, Inbox: Letters to theEditor

Jordan, Charles E., and Stanley J. Clark, TaxPlanning for Establishing Principal ResidenceStatus, May, 52, FIN, Personal Financial Planning

Joseph, Gilbert W., and Terry J. Engle, The Use ofControl Self-Assessment by Independent Auditors,Dec, 38, A&A, Auditing


2006 Resource Guide

KKarim, Khondkar E., Stephen C. Gara, and Robert

E. Pinsker, The Benefits of XML Implementationfor Tax Filing and Compliance, Dec, 66, TECH, E-filing

Karl, Peter A. III, Twenty Questions About TaxResources on the Internet, Jul, 36, TAX, OnlineResources

Ketcham, Allen Francis, and Neal R. VanZante, TheInfluence of a State Board of Public Accountancyon Ethics Education, Aug, 13, PER, For Discussion

Keys, Patrick J., Peter Koestenbaum, and ThomasR. Weirich, Integrating Sarbanes-Oxley,Leadership, and Ethics, Apr, 13, PER, PersonalViewpoint

Kim, Myunghee, and Guido L. Geerts, Blogging 101for CPAs, Jul, 12, PER, Technology Trends

Kinnersley, Randy, and Terry Patton, GASBStatements 34 and 41: A Deeper Understanding ofBudgetary Reporting, Mar, 20, A&A, GovernmentAccounting

Klamm, Bonnie K., and Roxanne M. Spindle, NewPension Disclosure Rules: Getting Beneath theSurface of SFAS 132(R), Oct, 28, A&A,Accounting

Kleckner, Phillip K., and Craig Jackson, Sarbanes-Oxley Creates a New Beginning for Accountants,Jan, 14, PER, Emerging Issues

Kliegman, Edwin J., The Author Responds, Sep, 21,PER, Inbox: Letter to the Editor

—-, CPAs in China: Fascinating Similarities andDifferences, Aug, 6, PER, International Viewpoint

Knight, Michael J., The ‘Solo K’ Retirement Plan,May, 54, FIN, Personal Financial Planning

Koestenbaum, Peter, Patrick J. Keys, and ThomasR. Weirich, Integrating Sarbanes-Oxley,Leadership, and Ethics, Apr, 13, PER, PersonalViewpoint

Kosiba, Melissa, and Kyle Richard, Securitization: APlatform to Debate Accounting, Oct, 10, PER, SECPractice

Kozol, George B., Advantages of 401(k)-Profit-SharingPlans, Mar, 48, FIN, Employee Benefit Plans

Krause, Michael J., Bridging the Gap BetweenProfessors and Practitioners, Feb, 64, R&L,Education

—-, Bridging the Gap Between Professors andPractitioners: ‘Quasi-’Case Studies, Nov, 68, R&L,Education

Kremer, Dennis B., Analyzing Audit Oversight, Feb,17, PER, Inbox: Letters to the Editor

Kreuze, Jerry G., and Dwight M. Owsen, Reflectionson the NYSE and the ‘Grasso Affair,’ Jun, 6, PER,Personal Viewpoint

Krotman, Max T., Growth and Succession in Small toMidsize Accounting Practices, Nov, 66, MGMT,Practice Management

Kunkel, J. Gregory, and Richard T. Lau,Compensation Plans and the New Stock OptionAccounting Rules: Early Adopters Plan forChanges, Jan, 28, A&A, Accounting

LLaCross, Catherine C., and Richard A. Bernardi,

Corporate Transparency: Code of EthicsDisclosures, Apr, 34, A&A, Auditing

Landau, Zev, Net Operating Losses, S Corporations, andShareholder Bankruptcy, May, 50, TAX, CorporateTaxation

—-, Recent Reform and Simplifications for SCorporations, Nov, 46, TAX, Federal Taxation

Larina, Nataliya, An Overview of Tax Audits in Russia,Jun, 14, PER, International Viewpoint

Larobina, Michael D., Limited Liability Companiesand Estate Planning, Mar, 50, FIN, Estate Planning

Lau, Richard T., and J. Gregory Kunkel,Compensation Plans and the New Stock OptionAccounting Rules: Early Adopters Plan forChanges, Jan, 28, A&A, Accounting

Lehman, Mark W., and Marcia L. Weidenmier,Detecting Occupational Fraud: Billing Schemes,Apr, 58, MGMT, Fraud

Leinicke, Linda M., Joyce A. Ostrosky, W. MaxRexroad, James R. Baker, and Sarah Beckman,Interviewing as an Auditing Tool, Feb, 34, A&A,Auditing

Lepkowski, Sonja, Private Nonoperating Foundationsand Supporting Organizations, Jun, 64, MGMT,Practice Development

Lere, John C., and Kris Portz, Management ControlSystems in a Global Economy, Sep, 62, MGMT,The CPA in Industry

Levin, Mark H., American Jobs Creation Act of 2004and State Income Taxes, Mar, 40, TAX, State &Local Taxation

—-, Certain Nonresident New York City EmployeesMust Pay Tax on All Income, Nov, 51, TAX, State& Local Taxation

—-, E-filing Update for New York, New Jersey, andConnecticut, Jul, 44, TAX, State & Local Taxation

—-, Evaluating the Election to Deduct State and LocalSales Tax, Apr, 51, TAX, State & Local Taxation

—-, Navigating the Depreciation Decoupling Maze,Nov, 44, TAX, Federal Taxation

—-, New Tax Acts Toughen Rules for NoncashCharitable Contributions, Feb, 48, TAX, FederalTaxation

—-, New York State Permits Multiple Deductions forHigher Education Costs, Oct, 52, TAX, State &Local Taxation

—-, Tax Act Creates Uniform Definition of a QualifyingChild, Dec, 50, TAX, Federal Taxation

—-, Tax Changes in the American Jobs Creation Act of2004, Aug, 54, TAX, Federal Taxation

—-, Tax Provisions of the 2005/2006 New York StateBudget, Oct, 48, TAX, State & Local Taxation

—-, The Working Families Tax Relief Act of 2004, Jan,42, TAX, Federal Taxation

Levine, Evan M., Monte Carlo Simulation: Smart Betfor Baby Boomers’ Retirement Plans, Sep, 12, PER,Personal Financial Planning


Levine, Michele Mark, Governmental AccountingMade Easy, by Warren Ruppel, Apr, 20, PER, BookReview

Levitin, Moshe S., and George I. Victor, Current SECand PCAOB Developments: CPAs Urged to ‘GetBack to the Basics,’ Nov, 28, A&A, Auditing

Levy, Howard B., Audit Documentation: It’s a WholeNew World, Jun, 30, A&A, Auditing

Lieberman, Martin J., The Handbook of BusinessValuation and Intellectual Property Analysis, editedby Robert F. Reilly and Robert P. Schweihs, Feb,16, PER, Book Review

Lifson, David, Junking the Tax Code Isn’t the Solution: ‘SET’ It Straight Instead, Nov, 80, PER: Editorial:Guest Editorial

Lifson, David A., and Peter E. Bentley, InternationalShipping Industry Benefits from Recent TaxChanges, Jun, 48, TAX, Federal Taxation

Lightle, Susan S., and Joseph F. Castellano, UsingCultural Audits to Assess Tone at the Top, Feb, 6,PER, Viewpoint

Lightle, Susan S., Carolyn L. Hartwell, and BrianMaxwell, High School Students’ Perceptions ofAccounting, Jan, 62, R&L, Future of the Profession

Love, Vincent J., Forensic Accounting and FraudInvestigation for Non-Experts, by HowardSilverstone and Michael Sheetz, Aug, 19, PER,Book Review

MMahan, Bob, What Nonaccelerated Filers Can Learn

About Sarbanes-Oxley Compliance, Aug, 9, PER,SEC Practice

Mandel, George, Elder Law Planning: New York StatePartnership for Long-term Care, Sep, 46, FIN,Personal Financial Planning

Manley, Patrick J., and Robert J. Manley, SchoolBoards Don’t Need State Oversight, Apr, 11, PER,Personal Viewpoint

Manley, Robert J., and Patrick J. Manley, SchoolBoards Don’t Need State Oversight, Apr, 11, PER,Personal Viewpoint

Mano, Ronald M., Larry A. Deppe, and MatthewMouritsen, Don’t Shrink from the Challenge;Stand Up and Do What’s Right, Mar, 6, PER,Personal Viewpoint

Mantzke, Katrina L., Gregory Carnes, and WilliamTolhurst, Incorporating Professional EthicsThroughout an Accounting Curriculum, Sep, 66,R&L, Education

Mantzke, Katrina L., and Natalie Tatiana Churyk,The Computer-Based CPA Exam: Hints forManaging the Exam Technology, Jul, 60, R&L,Education

Maples, Larry, Issues in the Deductibility of TradePromotion Expenditures, Nov, 58, FIN, CorporateFinance

Marchbein, Joe, Long-Term Effects of Outsourcing,Feb, 17, PER, Inbox: Letters to the Editor

Marcum, Tanya M., Shifting the Burden-of-ProofRules in Federal Tax Cases, Aug, 50, TAX, FederalTaxation

Marczewski, Donald C., and Michael D. Akers,CPAs’ Perceptions of the Impact of SAS 99, Jun,38, A&A, Auditing

Marden, Ron, and Randy Edwards, The Sarbanes-Oxley ‘Ax,’ Apr, 6, PER, Personal Viewpoint

Markelevich, Ariel, Charles A. Barragato, and RaniHoitash, The Nature and Disclosure of Fees Paidto Auditors: An Analysis Before and After theSarbanes-Oxley Act, Special Auditing Issue (Nov),6, Audit & Nonaudit Fees

Martin, Erica, Jesse Robertson, Dan Stone, LizaNiederwanger, Matthew Grocki, and Ed Smith,Offshore Outsourcing of Tax-Return Preparation:Promising Business Opportunities and ProfessionalStandards, Jun, 54, TAX, Federal Taxation

Mastracchio, Nicholas J., Jr., Teaching CPAs AboutServing the Public Interest, Jan, 6, PER, EthicsEducation

Matt, Michael W., Patrick E. Doyle, and Bradley T.Owens, A Student Perspective on the IRS’s VITAProgram, Feb, 44, TAX, Federal Taxation

Maxwell, Brian, Carolyn L. Hartwell, and Susan S.Lightle, High School Students’ Perceptions ofAccounting, Jan, 62, R&L, Future of the Profession

McConnell, Allen W., Terri Gutierrez, and PaulBohrer, Navigating the Form 1098-T TuitionStatement: Inconsistencies in Reporting, Sep, 54,FIN, Personal Financial Planning

McEacharn, Michelle, and Bruce Wampler,Monetary-Unit Sampling Using Microsoft Excel,May, 36, A&A, Auditing

McEnroe, John E., Beyond GAAP: Issues Involvingthe Sarbanes-Oxley Certification Language, Apr,18, PER, SEC Practice

McEnroe, John E., Nancy T. Hill, and Kevin T.Stevens, Auditors’ Reactions to Sarbanes-Oxleyand the PCAOB, Special Auditing Issue (Nov), 32,Professional Oversight

McKeown, James, Acknowledging the Sham of theAMT, Jul, 18, PER, Inbox: Letter to the Editor

McNee, Michael, To Strengthen a Nonprofit OversightFunction, Find the Right People, Apr, 22, PER,Emerging Issues

Mehm, Gerald J., and Thomas M. Brown, PropertyRecord-Keeping and Section 404 Certification, Jul,56, MGMT, Corporate Finance

Michaels, Philip J., and Laura M. Twomey, EstatePlanning for Qualified Personal Residence Trusts,Dec, 52, FIN, Personal Financial Planning

Miles, Leslie H. Jr., How Does the Push for Ethics andAccuracy Affect Valuations and Appraisals?, Jun,11, PER, Personal Viewpoint

Mooney, Kate, and Ronald E. Carlson, What’s Newin Pension Disclosure for Nonpublic Entities?, Aug,38, A&A, Accounting

Moore, Jennifer, and Joseph O’Donnell, AreAccounting Programs Providing Fundamental ITControl Knowledge? May, 64, R&L, Education


2006 Resource Guide

Mouritsen, Matthew, Larry A. Deppe, and RonaldM. Mano, Don’t Shrink from the Challenge; StandUp and Do What’s Right, Mar, 6, PER, PersonalViewpoint

Mueller, Jennifer, Duane Brandon, and RichardTabor, Factors Affecting Juror Perceptions inLiability Cases, May, 56, MGMT, Accountant’sLiability

Muhlstein, Carolyn, and Frank Chioccola, InternalControls and the ISA Program: U.S. CustomsBureau Offers Benefits for DemonstratedCompliance, Mar, 58, MGMT, The CPA in Industry

Murphy, Brian, Preventing Mistakes in E-mail RecordsManagement, Jul, 14, PER, Technology

Murray, Ronald J., Alternative Insights on Evolutionof GAAP, International Developments, Apr, 21,PER, Inbox: Letters to the Editor

—-, Reflections on the Good Old Days, Mar, 18, PER,Inbox: Letters to the Editor

NNearon, Bruce H., Foundations in Auditing and Digital

Evidence, Jan, 32, A&A, AuditingNeier, Dennis S., Role of the Litigation Consultant in

Post-Closing Purchase Price Adjustments, Aug, 66,MGMT, Consulting

Niederwanger, Liza, Jesse Robertson, Dan Stone,Matthew Grocki, Erica Martin, and Ed Smith,Offshore Outsourcing of Tax-Return Preparation:Promising Business Opportunities and ProfessionalStandards, Jun, 54, TAX, Federal Taxation

Noland, Thomas G., Denise Dickins, and KennethM. Washer, Primer on Partnership-CompensationModels, Aug, 62, MGMT, Practice Advice

Nurnberg, Hugo, Company-Owned Life Insurance inBusiness Combinations and Goodwill Testing, Mar,26, A&A, Accounting

OOden, Debra H., and Ben Sutherland, Maximizing

the Tax Deduction for Income in Respect of aDecedent, Sep, 40, TAX, Personal FinancialPlanning

O’Donnell, Joseph B., and Jennifer Moore, AreAccounting Programs Providing Fundamental ITControl Knowledge?, May, 64, R&L, Education

O’Donnell, Joseph B., and Yigal Rechtman,Navigating the Standards for InformationTechnology Controls, Jul, 64, TECH, InformationManagement

Omar, Salim, Maximum Tax Relief from Soaring GasPrices, Nov, 15, PER, Personal Financial Planning

Ostrosky, Joyce A., Linda M. Leinicke, W. MaxRexroad, James R. Baker, and Sarah Beckman,Interviewing as an Auditing Tool, Feb, 34, A&A,Auditing

Owens, Bradley T., Patrick E. Doyle, and MichaelW. Matt, A Student Perspective on the IRS’s VITAProgram, Feb, 44, TAX, Federal Taxation

Owsen, Dwight M., Sean Chen, and Alan Hedge,Selecting a Keyboard, Jul, 9, PER, Technology

Owsen, Dwight M., and Jerry G. Kreuze, Reflectionson the NYSE and the ‘Grasso Affair,’ Jun, 6, PER,Personal Viewpoint

PPagach, Don, and Bruce Branson, Recent

Controversies in Accounting for Operating Leasesand Leasehold Improvements, Oct, 40, A&A,Accounting

Pandit, Ganesh M., Vijaya Subrahmanyam, andGrace M. Conway, Audit Committee ReportsBefore and After Sarbanes-Oxley: A Study ofCompanies Listed on the NYSE, Oct, 42, A&A,Auditing

Pany, Kurt, Barbara Arel, and Richard G. Brody,Audit Firm Rotation and Audit Quality, Jan, 36,A&A, Auditing

Papier, Edward, Current Trends in Hedge Funds, Mar,16, PER, Personal Financial Planning

Patton, Terry, and Randy Kinnersley, GASBStatements 34 and 41: A Deeper Understanding ofBudgetary Reporting, Mar, 20, A&A, GovernmentAccounting

Paul, Jack W., Exploring PCAOB Auditing Standard 2:Audits of Internal Control, May, 22, A&A, Auditing

Peterson Kramer, Bonita K., and Thomas A.Buckhoff, Catching Fraudsters with Their Hands inthe Till, May, 13, PER, Sound Advice

Petra, Steven T., and Nathan S. Slavin, The AuthorsRespond, Jun, 19, PER, Inbox: Letters to the Editor

—-, Revenue Recognition for Software Products withMultiple Deliverables: Applying EITF Issue 00-21to Statement of Position 97-2, Apr, 38, A&A,Accounting

—-, The Two-Class Method for EPS: Theory, Rule, andImplementation, Jul, 28, A&A, Accounting

Pinsker, Robert, and Stephanie Farewell, XBRL andFinancial Information Assurance Services, May, 68,TECH, Information Management

Pinsker, Robert E., Stephen C. Gara, and KhondkarE. Karim, The Benefits of XML Implementationfor Tax Filing and Compliance, Dec, 66, TECH, E-filing

Pinto, Jo Ann M., Swimming Against the Tide: TheHidden Costs of Offshoring, Jan, 9, PER, PersonalViewpoint

Portz, Kris, and John C. Lere, Management ControlSystems in a Global Economy, Sep, 62, MGMT,The CPA in Industry

Posey, Clyde L., and Xing Xie, Are Business TripsDeductible Expenses or Taxable Employee FringeBenefits?: Townsend Industries’ Annual FishingTrips, Mar, 34, TAX, Federal Taxation

Price, Charles E., and Leonard G. Weld, New Rulingon Treatment of Environmental Cleanup Costs, Jan,44, TAX, Federal Taxation


Pryor, Charlotte, and John Sanders, CPAs Go Slowin Adoption of ElderCare/PrimePlus Practices, May,60, MGMT, Practice Development

Pryor, Charlotte, and George Violette, TheImportance of Educators and Coursework inChoosing an Accounting Career, Mar, 66, R&L,Education

QQuint, Lisa F., Tax Planning and Compliance for Tax-

Exempt Organizations: Rules, Checklists andProcedures, 4th Edition, by Jody Blazek, Mar, 17,PER, Book Review

RRabinowitz, Allan M., Corporate Fraud Handbook:

Prevention and Detection, by Joseph T. Wells, Jan,16, PER, Book Review

Ramaswamy, Vinita, Corporate Governance and theForensic Accountant, Mar, 68, R&L, CorporateGovernance

Rambo, Robert G., Foreign Currency ForwardContract Hedges of Exposed Assets/Liabilities, Apr,30, A&A, Accounting

Ratcliffe, Thomas A., Performing and DocumentingReview Engagements: New Guidance UnderSSARS 10 and SSARS 11, Feb, 40, A&A,Accounting

Ratliff, Paulette A., Reporting Employee Stock OptionExpenses: Is the Debate Over?, Nov, 38, A&A,Accounting

Rechtman, Yigal, Revenue Recognition for Software,Jun, 19, PER, Inbox: Letters to the Editor

Rechtman, Yigal, and Joseph B. O’Donnell,Navigating the Standards for InformationTechnology Controls, Jul, 64, TECH, InformationManagement

Reilly, James J., Sarbanes-Oxley and Social Clubs andOther Tax-Exempt Organizations, Mar, 12, PER,Personal Viewpoint

Renner, Celia, Diane K. Schooley, and Mary Allen,Corporate Governance Reform: Electing DirectorsThrough Shareholder Proposals, Oct, 62, R&L,Corporate Governance

Rexroad, W. Max, Linda M. Leinicke, Joyce A.Ostrosky, James R. Baker, and Sarah Beckman,Interviewing as an Auditing Tool, Feb, 34, A&A,Auditing

Richard, Kyle, and Melissa Kosiba, Securitization: APlatform to Debate Accounting, Oct, 10, PER, SECPractice

Robertson, Jesse, Dan Stone, Liza Niederwanger,Matthew Grocki, Erica Martin, and Ed Smith,Offshore Outsourcing of Tax-Return Preparation:Promising Business Opportunities and ProfessionalStandards, Jun, 54, TAX, Federal Taxation

Rosenberg, Sid, Bobby E. Waldrup, Seth C.Anderson, and Vincent Shea, Housing as aPortfolio Asset: A Life-Cycle Analysis, Jan, 48,FIN, Personal Financial Planning

Rothenburg, Eric, The Author Replies, Aug, 20, PER,Inbox: Letters to the Editor

—-, The Author Responds, Jun, 19, PER, Inbox: Lettersto the Editor

—-, Social Security: A Macroeconomic Issue, Apr, 17,PER, Personal Viewpoint

SSabbagh, Morris, and Robert Barnett, Medicaid

Planning with Life Estates, Mar, 56, FIN, PersonalFinancial Planning

Safier, I. Jay, Using Special Needs Trusts: Comfort forParents, Dignity for Disabled Children, Nov, 12,PER, Personal Financial Planning

Sager, Clayton R., and Peter C. Barton, Per DiemNonmeal Expenses Subject to 50% Limitation, Jan,40, TAX, Federal Taxation

Sager, Clayton R., Peter C. Barton, and RoyWeatherwax, Tax Court Offers Clarification onIRC Section 6330 Appeals Hearings, Oct, 46, TAX,Federal Taxation

Saleh, Donna N., The Role of the Ombudsman, Apr,12, PER, Sound Advice

Sanders, Jay G., 401(k) Plans and Liability Exposurefor Plan Sponsors, Dec, 56, FIN, Employee BenefitPlans

Sanders, John, and Charlotte Pryor, CPAs Go Slowin Adoption of ElderCare/PrimePlus Practices, May,60, MGMT, Practice Development

Saroney, Edward F. III, Blueprint for a SuccessfulBusiness, May, 20, PER, Business Building

—-, CPAs and the Changing Valuation Field, Feb, 60,FIN, Business Valuation

Scheidt, Marsha, and Greg Thibadoux, WhyArchiving E-mail Is Important, Feb, 66, TECH,Security

Schirm, David C., and Robert Bloom, Consolidationand Competition in Public Accounting: An Analysisof the GAO Report, Jun, 20, INF

Schloemer, Paul G., and Ryan Wilson, MinisterHousing Allowance Presents New Challenges, Dec, 44, TAX, Federal Taxation

Schmutte, James, and James R. Duncan, FASBInterpretation 46(R): Consolidation Required inUnexpected Situations, Jun, 42, A&A, Accounting

Schooley, Diane K., Celia Renner, and Mary Allen,Corporate Governance Reform: Electing DirectorsThrough Shareholder Proposals, Oct, 62, R&L,Corporate Governance

Schroeder, Richard G., Robert E. Guinn, andSuzanne K. Sevin, Accounting for AssetRetirement Obligations: Understanding theFinancial Statement Impact, Dec, 30, A&A,Accounting


2006 Resource Guide

Schwartz, Bill N., Tracey Anderson, and Mark Fox,History and Trends in E-filing: A Survey of CPAPractitioners, Oct, 66, TECH, The CPA & theComputer

Schwartzman, Randy A., Expansion of Merger andConsolidation Provisions, Jun, 58, TAX, FederalTaxation

Sevin, Suzanne K., Robert E. Guinn, and RichardG. Schroeder, Accounting for Asset RetirementObligations: Understanding the Financial StatementImpact, Dec, 30, A&A, Accounting

Shadab, Houman B., and James J. Farrell, The Focusof Future PCAOB Auditor Inspections, Jun, 9, PER,SEC Practice

Shah, Sam, Examining the Future of Broad-BasedOptions, Jun, 10, PER, Emerging Trends

Shampnoi, Elizabeth, The Arbitrator Selection Processand New Ethical Standards, Dec, 60, MGMT, TheCPA in Mediation & Arbitration

Shaw, Ken, SFAS 132(R) and New Pension Disclosures,Oct, 54, FIN, Employee Benefit Plans

Shea, Vincent, Bobby E. Waldrup, Seth C.Anderson, and Sid Rosenberg, Housing as aPortfolio Asset: A Life-Cycle Analysis, Jan, 48,FIN, Personal Financial Planning

Sheikh, Aamer, and Wanda A. Wallace, TheSarbanes-Oxley Certification Requirement:Analyzing the Comments, Special Auditing Issue(Nov), 36, Perspectives on Certification

Sherman, Daniel J., Max Block, Two GenerationsLater: Ruminations on a Grandfather’s Influence,Sep, 10, PER, Historical Perspectives (75 Years)

Simons, Kathleen, and Larry Witner, Federal TaxReform: Time to Go Back to the Drawing Board?,Oct, 20, INF

Sinkin, Joel, Due Diligence Before Buying or Sellingan Accounting Practice, Feb, 62, MGMT, PracticeAdvice

Slavin, Nathan S., and Steven T. Petra, The AuthorsRespond, Jun, 19, PER, Inbox: Letters to the Editor

—-, Revenue Recognition for Software Products withMultiple Deliverables: Applying EITF Issue 00-21to Statement of Position 97-2, Apr, 38, A&A,Accounting

—-, The Two-Class Method for EPS: Theory, Rule, andImplementation, Jul, 28, A&A, Accounting

Smillie, Don G., Rethinking the ‘Responsible Person’Penalty, Jun, 60, TAX, Federal Taxation

Smith, Ed, Jesse Robertson, Dan Stone, LizaNiederwanger, Matthew Grocki, and EricaMartin, Offshore Outsourcing of Tax-ReturnPreparation: Promising Business Opportunities andProfessional Standards, Jun, 54, TAX, FederalTaxation

Smith, Jennifer C., Vault Career Guide to Accounting,by Jason Alba, Manisha Bathija, and the staff ofVault, Jul, 19, PER, Book Review

Snyder, Don R., Is It Time to Spend Money on ITAgain?, Jul, 15, PER, Management Tools

Soled, Jay A., Outsourcing Tax Return Preparation andIts Implications, Mar, 14, PER, Personal Viewpoint

Spindle, Roxanne M., and Bonnie K. Klamm, NewPension Disclosure Rules: Getting Beneath theSurface of SFAS 132(R), Oct, 28, A&A,Accounting

Steine, Martin, FASB Biased?, Aug, 20, PER, Inbox:Letters to the Editor

Stevens, Kevin T., Nancy T. Hill, and John E.McEnroe, Auditors’ Reactions to Sarbanes-Oxleyand the PCAOB, Special Auditing Issue (Nov), 32,Professional Oversight

Stone, Dan, Jesse Robertson, Liza Niederwanger,Matthew Grocki, Erica Martin, and Ed Smith,Offshore Outsourcing of Tax-Return Preparation:Promising Business Opportunities and ProfessionalStandards, Jun, 54, TAX, Federal Taxation

Stone, Marvin L., Social Security: Safety Net in Needof Repair, Aug, 12, PER, Personal Viewpoint

Streer, Paul J., and Caroline D. Strobel, Tax Effectson Partnership and Limited Liability CompanyInterests: Using Section 754 Elections to EnhanceValue and Marketability, Feb, 50, FIN, CorporateFinance

Strieter, Jeffrey C., and William H. Dresnack, TheEffectiveness of the 150-Hour Requirement, Apr,64, R&L, Education

Strobel, Caroline D., and Paul J. Streer, Tax Effectson Partnership and Limited Liability CompanyInterests: Using Section 754 Elections to EnhanceValue and Marketability, Feb, 50, FIN, CorporateFinance

Subrahmanyam, Vijaya, Ganesh M. Pandit, andGrace M. Conway, Audit Committee ReportsBefore and After Sarbanes-Oxley: A Study ofCompanies Listed on the NYSE, Oct, 42, A&A,Auditing

Summerell, Ray, Implications of Real-Property AssetManagement, Oct, 8, PER, Viewpoint

Sutherland, Ben, and Debra H. Oden, Maximizingthe Tax Deduction for Income in Respect of aDecedent, Sep, 40, TAX, Personal FinancialPlanning

Szerlip, Nathan, Grantor Trusts and Tax Liability:Revenue Ruling 2004-64, Sep, 60, FIN, PersonalFinancial Planning

TTabor, Richard, Duane Brandon, and Jennifer

Mueller, Factors Affecting Juror Perceptions inLiability Cases, May, 56, MGMT, Accountant’sLiability

Teplitz, Jerry V., Understanding and MotivatingVolunteers, May, 16, PER, Not-for-ProfitOrganizations

Thibadoux, Greg, and Marsha Scheidt, WhyArchiving E-mail Is Important, Feb, 66, TECH,Security

Thompson, Louis M. Jr., Sarbanes-Oxley MeansOpportunities and Challenges for Companies andIROs, Sep, 14, PER, Viewpoint


Thorp, J. Hall C., Values and Ethics for CPAs in aChanging World, Aug, 18, PER, PersonalViewpoint

Tidrick, Donald E., A Conversation with COSOChairman Larry Rittenberg, Special Auditing Issue(Nov), 22, Internal Controls

Tinkelman, Daniel, Nonprofit Organizations’ CostAllocations: The Implications of Madigan, Jul, 50,MGMT, Not-for-Profit Organizations

Tolhurst, William, Katrina L. Mantzke, andGregory Carnes, Incorporating Professional EthicsThroughout an Accounting Curriculum, Sep, 66,R&L, Education

Turner, Lynn E., Jason P. Williams, and Thomas R.Weirich, An Inside Look at Auditor Changes,Special Auditing Issue (Nov), 12, AuditingMarketplace

Twomey, Laura M., and Philip J. Michaels, EstatePlanning for Qualified Personal Residence Trusts,Dec, 52, FIN, Personal Financial Planning

Tyson, Tom, CPAs in China, Sep, 21, PER, Inbox:Letter to the Editor

VVanZante, Neal R., Improving Professional Ethics: The

Case of the Texas State Board of PublicAccountancy, May, 9, PER, For Discussion

VanZante, Neal R., and Allen Francis Ketcham, TheInfluence of a State Board of Public Accountancyon Ethics Education, Aug, 13, PER, For Discussion

Venuti, Elizabeth K., and Richard C. Jones,Accounting and Reporting for FinancialInstruments: International Developments, Feb, 30,A&A, International Accounting

—-, The Authors of ‘International Developments’Respond, Apr, 21, PER, Inbox: Letters to the Editor

Victor, George I., and Moshe S. Levitin, Current SECand PCAOB Developments: CPAs Urged to ‘GetBack to the Basics,’ Nov, 28, A&A, Auditing

Violette, George, and Charlotte Pryor, TheImportance of Educators and Coursework inChoosing an Accounting Career, Mar, 66, R&L,Education

WWaldrup, Bobby E., Seth C. Anderson, Sid

Rosenberg, and Vincent Shea, Housing as aPortfolio Asset: A Life-Cycle Analysis, Jan, 48,FIN, Personal Financial Planning

Wallace, Wanda A., Auditor Changes andRestatements: An Analysis of Recent History, Mar,30, A&A, Auditing

Wallace, Wanda A., and Aamer Sheikh, TheSarbanes-Oxley Certification Requirement:Analyzing the Comments, Special Auditing Issue(Nov), 36, Perspectives on Certification

Wampler, Bruce, and Michelle McEacharn,Monetary-Unit Sampling Using Microsoft Excel,May, 36, A&A, Auditing

Washer, Kenneth M., Denise Dickins, and ThomasG. Noland, Primer on Partnership-CompensationModels, Aug, 62, MGMT, Practice Advice

Watson, Rich, The Value of Time: Why to Use a Timeand Attendance System, Jul, 10, PER, WorkplaceSolutions

Wayner, Stephen A., Section 1031 Exchanges:Underused Tax-Planning Tool, Jun, 16, PER,Personal Financial Planning

Weatherwax, Roy, Peter C. Barton, and Clayton R.Sager, Tax Court Offers Clarification on IRCSection 6330 Appeals Hearings, Oct, 46, TAX,Federal Taxation

Weidenmier, Marcia L., and Mark W. Lehman,Detecting Occupational Fraud: Billing Schemes,Apr, 58, MGMT, Fraud

Weirich, Thomas R., Peter Koestenbaum, andPatrick J. Keys, Integrating Sarbanes-Oxley,Leadership, and Ethics, Apr, 13, PER, PersonalViewpoint

Weirich, Thomas R., Lynn E. Turner, and Jason P.Williams, An Inside Look at Auditor Changes,Special Auditing Issue (Nov), 12, AuditingMarketplace

Weld, Leonard G., and Charles E. Price, New Rulingon Treatment of Environmental Cleanup Costs, Jan,44, TAX, Federal Taxation

Whitney, E. Kenneth, Supporting Organizations,Sections 501(c)(3) and 509(a)(3), Feb, 61, FIN,Not-for-Profit Organizations

Williams, Jason P., Lynn E. Turner, and Thomas R.Weirich, An Inside Look at Auditor Changes,Special Auditing Issue (Nov), 12, AuditingMarketplace

Wilson, Ryan, and Paul G. Schloemer, MinisterHousing Allowance Presents New Challenges, Dec, 44, TAX, Federal Taxation

Witmer, Philip R., and Kennard S. Brackney, TheEuropean Union’s Role in International StandardsSetting: Will Bumps in the Road to ConvergenceAffect the SEC’s Plans?, Nov, 18, INF

Witmer, Philip R., Timothy B. Forsyth, and MichaelT. Dugan, Accounting Standards Setting:Inconsistencies in Existing GAAP, May, 28, A&A,Accounting

Witner, Larry, and Kathleen Simons, Federal TaxReform: Time to Go Back to the Drawing Board?,Oct, 20, INF

Wolf, Michael J., IBR Can Achieve More inNegotiations, Apr, 62, MGMT, Mediation &Arbitration

Wright, Carl N., and Quinton Booker, Auditors’ Needfor a Cooling-off Period: A Study of State Board ofAccountancy Members, Dec, 24, A&A, Auditing

Wyld, Timothy S., Fixing Social Security, Aug, 20,PER, Inbox: Letters to the Editor


2006 Resource Guide


XXie, Xing, and Clyde L. Posey, Are Business Trips

Deductible Expenses or Taxable Employee FringeBenefits?: Townsend Industries’ Annual FishingTrips, Mar, 34, TAX, Federal Taxation

YYelvington, John S., 150 Hours and the Market, Feb,

15, PER, Personal Viewpoint

ZZarb, Bert J., On Corruption and Accounting, Dec, 6,

PER, Personal Viewpoint Zeff, Stephen A., The Entity Theory of Recording

Goodwill in Business Combinations: Old Stuff,Oct, 80, PER: Editorial: Guest Editorial

—-, The Evolution of U.S. GAAP: The Political ForcesBehind Professional Standards, Part 1, Jan, 18, INF(75 Years)

—-, The Evolution of U.S. GAAP: The Political ForcesBehind Professional Standards, Part 2, Feb, 18, INF(75 Years)

Zimmerman, Philip, Improving Negotiation Skills,May, 8, PER, Sound Advice

—-, Mediation Using Experts, Aug, 65, MGMT, TheCPA in Mediation & Arbitration

75 Years IndexAccounting at a Crossroad: Preserving an Independent

Profession, by Eugene H. Flegm, Dec, 17, INFEsprit de Corps and Transcendent Organizational Behavior:

The Role of Athletics in Haskins & Sells’ CorporateCulture, by Mark E. Jobe and Dale L. Flesher, Apr, 24,INF

The Evolution of U.S. GAAP: The Political ForcesBehind Professional Standards, Part 1, by StephenA. Zeff, Jan, 18, INF

The Evolution of U.S. GAAP: The Political ForcesBehind Professional Standards, Part 2, by StephenA. Zeff, Feb, 18, INF

Max Block, Two Generations Later: Ruminations on aGrandfather’s Influence, by Daniel J. Sherman,Sep, 10, PER, Historical Perspectives

Milestones, by Robert H. Colson, Jan, 8, PEROn Solving the Problem, Not Being It, by Eugene H.

Flegm, Feb, 12, PER, Personal Viewpoint The Varying Concept of Auditor Independence: Shifting

with the Prevailing Environment, by C. RichardBaker, Aug, 22, INF

Website of the Month: SEC Historical Society, by SusanB. Anders, May, 70, TECH, What to Bookmark

In Focus IndexAccounting at a Crossroad: Preserving an Independent

Profession, by Eugene H. Flegm, Dec, 17Consolidation and Competition in Public Accounting: An

Analysis of the GAO Report, by Robert Bloom andDavid C. Schirm, Jun, 20

Detecting Improper Portfolio Management Activity, bySeth C. Anderson and Lynn Comer Jones, Sep, 22

Esprit de Corps and Transcendent OrganizationalBehavior: The Role of Athletics in Haskins & Sells’Corporate Culture, by Mark E. Jobe and Dale L.Flesher, Apr, 24

The European Union’s Role in International StandardsSetting: Will Bumps in the Road to ConvergenceAffect the SEC’s Plans?, by Kennard S. Brackneyand Philip R. Witmer, Nov, 18

The Evolution of U.S. GAAP: The Political ForcesBehind Professional Standards, Part 1, by StephenA. Zeff, Jan, 18

The Evolution of U.S. GAAP: The Political ForcesBehind Professional Standards, Part 2, by StephenA. Zeff, Feb, 18

Federal Tax Reform: Time to Go Back to the DrawingBoard?, by Larry Witner and Kathleen Simons, Oct,20

A Hard Look at Tax Software: 2005 Annual Survey ofNew York State Practitioners, by Susan B. Andersand Carol M. Fischer, Jul, 20

The Varying Concept of Auditor Independence: Shiftingwith the Prevailing Environment, by C. RichardBaker, Aug, 22

Essentials IndexACCOUNTING & AUDITINGAccountingAccounting for Asset Retirement Obligations:

Understanding the Financial Statement Impact, byRobert E. Guinn, Richard G. Schroeder, andSuzanne K. Sevin, Dec, 30

Accounting for Stock Options: Update on the ContinuingConflict, by Nicholas G. Apostolou and D. LarryCrumbley, Aug, 30

Accounting Standards Setting: Inconsistencies inExisting GAAP, by Timothy B. Forsyth, Philip R.Witmer, and Michael T. Dugan, May, 28

Basic Principles in the New Accounting for StockOptions: A Roadmap for Navigating SFAS 123(R),by Robert A. Dyson, Sep, 28

Company-Owned Life Insurance in BusinessCombinations and Goodwill Testing, by HugoNurnberg, Mar, 26

Compensation Plans and the New Stock OptionAccounting Rules: Early Adopters Plan forChanges, by J. Gregory Kunkel and Richard T. Lau,Jan, 28

Earnings Quality: It’s Time to Measure and Report, byJodi L. Bellovary, Don E. Giacomino, and MichaelD. Akers, Nov, 32

FASB Interpretation 46(R): Consolidation Required inUnexpected Situations, by James Schmutte andJames R. Duncan, Jun, 42

Foreign Currency Forward Contract Hedges of ExposedAssets/Liabilities, by Robert G. Rambo, Apr, 30

New Pension Disclosure Rules: Getting Beneath theSurface of SFAS 132(R), by Bonnie K. Klamm andRoxanne M. Spindle, Oct, 28

Performing and Documenting Review Engagements:New Guidance Under SSARS 10 and SSARS 11,by Thomas A. Ratcliffe, Feb, 40

Recent Controversies in Accounting for OperatingLeases and Leasehold Improvements, by BruceBranson and Don Pagach, Oct, 40

Reporting Employee Stock Option Expenses: Is theDebate Over?, by Paulette A. Ratliff, Nov, 38

Revenue Recognition for Software Products withMultiple Deliverables: Applying EITF Issue 00-21to Statement of Position 97-2, by Steven T. Petraand Nathan S. Slavin, Apr, 38

The Two-Class Method for EPS: Theory, Rule, andImplementation, by Nathan Slavin and StevenPetra, Jul, 28

What’s New in Pension Disclosure for NonpublicEntities?, by Ronald E. Carlson and Kate Mooney,Aug, 38

Assurance ServicesNew Guidance for Review Engagements: SSARS 10:

Analytical Procedures, Documentation, andRepresentation Letters, by Steve Grice, Aug, 34

Audit & Nonaudit FeesThe Nature and Disclosure of Fees Paid to Auditors: An

Analysis Before and After the Sarbanes-Oxley Act,by Ariel Markelevich, Charles A. Barragato, andRani Hoitash, Special Auditing Issue (Nov), 6

AuditingAudit Committee Reports Before and After Sarbanes-

Oxley: A Study of Companies Listed on the NYSE,by Ganesh M. Pandit, Vijaya Subrahmanyam, andGrace M. Conway, Oct, 42

Audit Documentation: It’s a Whole New World, byHoward B. Levy, Jun, 30

Audit Firm Rotation and Audit Quality, by Barbara Arel,Richard G. Brody, and Kurt Pany, Jan, 36

Auditor Changes and Restatements: An Analysis ofRecent History, by Wanda A. Wallace, Mar, 30

Auditors’ Need for a Cooling-off Period: A Study ofState Board of Accountancy Members, by Carl N.Wright and Quinton Booker, Dec, 24

Corporate Transparency: Code of Ethics Disclosures, byRichard A. Bernardi and Catherine C. LaCross, Apr,34

CPAs’ Perceptions of the Impact of SAS 99, by DonaldC. Marczewski and Michael D. Akers, Jun, 38

Current SEC and PCAOB Developments: CPAs Urged to‘Get Back to the Basics,’ by George I. Victor andMoshe S. Levitin, Nov, 28

Exploring PCAOB Auditing Standard 2: Audits ofInternal Control, by Jack W. Paul, May, 22

Foundations in Auditing and Digital Evidence, by BruceH. Nearon, Jan, 32

Interviewing as an Auditing Tool, by Linda M. Leinicke,Joyce A. Ostrosky, W. Max Rexroad, James R.Baker, and Sarah Beckman, Feb, 34

Monetary-Unit Sampling Using Microsoft Excel, byBruce Wampler and Michelle McEacharn, May, 36

Review Methods Matter, by Joseph F. Brazel,Christopher P. Agoglia, and Richard C. Hatfield,Sep, 36

The Role of Audit Committees in the Public Sector, byNashwa George, Aug, 42

Toward Improved Internal Controls: Early RemediationActions Disclosed, by Neil L. Fargher and AudreyA. Gramling, Jun, 26

The Use of Control Self-Assessment by IndependentAuditors, by Gilbert W. Joseph and Terry J. Engle,Dec, 38

Auditing MarketplaceAn Inside Look at Auditor Changes, by Lynn E. Turner,

Jason P. Williams, and Thomas R. Weirich, SpecialAuditing Issue (Nov), 12

Government AccountingGASB Statements 34 and 41: A Deeper Understanding

of Budgetary Reporting, by Randy Kinnersley andTerry Patton, Mar, 20

Internal ControlsA Conversation with COSO Chairman Larry Rittenberg,

by Donald E. Tidrick, Special Auditing Issue (Nov),22

International AccountingAccounting and Reporting for Financial Instruments:

International Developments, by Richard C. Jonesand Elizabeth K. Venuti, Feb, 30

Personal Viewpoint(See also: PERSPECTIVES) The Past and Future of Reasonable Assurance, by Dan L.

Goldwasser, Special Auditing Issue (Nov), 28

Perspectives on CertificationThe Sarbanes-Oxley Certification Requirement:

Analyzing the Comments, by Aamer Sheikh andWanda A. Wallace, Special Auditing Issue (Nov),36

Professional OversightAuditors’ Reactions to Sarbanes-Oxley and the PCAOB,

by Nancy T. Hill, John E. McEnroe, and Kevin T.Stevens, Special Auditing Issue (Nov), 32

Standards SettingShould Sarbanes-Oxley Reforms Extend to Nonpublic

Companies?, by Rita Czaja, Special Auditing Issue(Nov), 44


2006 Resource Guide


FINANCEBusiness ValuationCPAs and the Changing Valuation Field, by Edward F.

Saroney III, Feb, 60Deferred Compensation and the Valuation of

Professional Practices, by Kyle Garcia, Jan, 46Understanding the Valuation Discount for Lack of

Marketability, by Russell T. Glazer, Aug, 60

Corporate Finance(See also: MANAGEMENT) Issues in the Deductibility of Trade Promotion

Expenditures, by Larry Maples, Nov, 58Tax Effects on Partnership and Limited Liability

Company Interests: Using Section 754 Elections toEnhance Value and Marketability, by Paul J. Streerand Caroline D. Strobel, Feb, 50

Valuing Employee Stock Options: A Binomial ApproachUsing Microsoft Excel, by Joseph A. D’Urso, Jul,46

Employee Benefit Plans401(k) Plans and Liability Exposure for Plan Sponsors,

by Jay G. Sanders, Dec, 56 Advantages of 401(k)–Profit-Sharing Plans, by George

B. Kozol, Mar, 48The New PBGC Voluntary Correction Program, by Peter

S. Alwardt and Alan Jacobs, Aug, 56Nonqualified Deferred Compensation Plans, by Mark P.

Altieri, Feb, 54PBGC Proposes Changes to Participant Notice Penalties,

by Peter S. Alwardt and Alan Jacobs, Aug, 58SFAS 132(R) and New Pension Disclosures, by Ken

Shaw, Oct, 54

Estate PlanningLimited Liability Companies and Estate Planning, by

Michael D. Larobina, Mar, 50

Not-for-Profit Organizations(See also: MANAGEMENT, PERSPECTIVES) Supporting Organizations, Sections 501(c)(3) and

509(a)(3), by E. Kenneth Whitney, Feb, 61

Personal Financial Planning(See also: TAXATION )The Art of the Deal: Tax Consequences of Collecting, by

Ginger Broderick, Apr, 54Deductibility of Advanced Business Degrees, by Cynthia

Bolt-Lee, Sep, 50Elder Law Planning: New York State Partnership for

Long-term Care, by George Mandel, Sep, 46Estate Planning for Qualified Personal Residence Trusts,

by Philip J. Michaels and Laura M. Twomey, Dec,52

Financial Advisors and Planned Giving: Doing the RightThing, by Phyllis Bernstein, Jun, 62

Grantor Trusts and Tax Liability: Revenue Ruling 2004-64, by Nathan Szerlip, Sep, 60

Housing as a Portfolio Asset: A Life-Cycle Analysis, byBobby E. Waldrup, Seth C. Anderson, SidRosenberg, and Vincent Shea, Jan, 48

Medicaid Planning with Life Estates, by Morris Sabbaghand Robert Barnett, Mar, 56

Navigating the Form 1098-T Tuition Statement:Inconsistencies in Reporting, by Terri Gutierrez,Paul Bohrer, and Allen W. McConnell, Sep, 54

New Tax Law Changes the Rules for Donations ofAutomobiles, by Larry R. Garrison and RichardCummings, Nov, 60

The ‘Solo K’ Retirement Plan, by Michael J. Knight,May, 54

Tax Planning for Establishing Principal ResidenceStatus, by Charles E. Jordan and Stanley J. Clark,May, 52

Tax Planning for Military Personnel: Special Provisionsfor Unique Circumstances, by Stephen C. Gara,Nov, 52

Taxes and Bond Returns, by Rakesh Bali, Mar, 42

TrustsIRS Final Regulations Define Trust Income, by Robert S.

Barnett, Apr, 52

MANAGEMENTAccountant’s LiabilityFactors Affecting Juror Perceptions in Liability Cases, by

Duane Brandon, Jennifer Mueller, and RichardTabor, May, 56

ConsultingRole of the Litigation Consultant in Post-Closing

Purchase Price Adjustments, by Dennis S. Neier,Aug, 66

Corporate Finance(See also: FINANCE)Property Record-Keeping and Section 404 Certification,

by Thomas M. Brown and Gerald J. Mehm, Jul, 56

The CPA in IndustryInternal Controls and the ISA Program: U.S. Customs

Bureau Offers Benefits for DemonstratedCompliance, by Frank Chioccola and CarolynMuhlstein, Mar, 58

Management Control Systems in a Global Economy, byJohn C. Lere and Kris Portz, Sep, 62

The CPA in Mediation & ArbitrationThe Arbitrator Selection Process and New Ethical

Standards, by Elizabeth Shampnoi, Dec, 60Mediation Using Experts, by Philip Zimmerman, Aug,

65Resolving Conflict Through Behavior Modification, by

Lloyd F. George, Oct, 60

Forensic AccountingLitigation Support in Antitrust Situations, by Lester E.

Heitger and D. Larry Crumbley, Jan, 56

FraudDetecting Occupational Fraud: Billing Schemes, by

Mark W. Lehman and Marcia L. Weidenmier, Apr,58

Management Tools(See also: PERSPECTIVES)Are Technical Skills Still Important?, by Cindy

Blanthorne, Sak Bhamornsiri, and Robert E. Guinn,Mar, 64

Mediation & ArbitrationIBR Can Achieve More in Negotiations, by Michael J.

Wolf, Apr, 62

Not-for-Profit Organizations(See also: FINANCE, PERSPECTIVES)Nonprofit Organizations’ Cost Allocations: The

Implications of Madigan, by Daniel Tinkelman, Jul,50

Practice AdviceDue Diligence Before Buying or Selling an Accounting

Practice, by Joel Sinkin, Feb, 62Primer on Partnership-Compensation Models, by Denise

Dickins, Thomas G. Noland, and Kenneth M.Washer, Aug, 62

Practice DevelopmentCPAs Go Slow in Adoption of ElderCare/PrimePlus

Practices, by Charlotte Pryor and John Sanders,May, 60

Gaming on the Rise Across America: Smart Money SaysCPAs Should Take Notice, by Craig Foltin, Oct, 56

Private Nonoperating Foundations and SupportingOrganizations, by Sonja Lepkowski, Jun, 64

Practice Management(See also: PERSPECTIVES)Growth and Succession in Small to Midsize Accounting

Practices, by Max T. Krotman, Nov, 66

RESPONSIBILITIES & LEADERSHIPAccounting EducationThe Sarbanes-Oxley Act and Undergraduate Courses: A

Survey of Current Practice, by Grace F. Johnson,Aug, 68

Corporate GovernanceCorporate Governance and the Forensic Accountant, by

Vinita Ramaswamy, Mar, 68Corporate Governance Reform: Electing Directors

Through Shareholder Proposals, by Diane K.Schooley, Celia Renner, and Mary Allen, Oct, 62

EducationAccounting Ethics Courses: A Professional Necessity, by

David F. Bean and Richard A. Bernardi, Dec, 64 Are Accounting Programs Providing Fundamental IT

Control Knowledge?, by Joseph O’Donnell andJennifer Moore, May, 64

Bridging the Gap Between Professors and Practitioners,by Michael J. Krause, Feb, 64

Bridging the Gap Between Professors and Practitioners:‘Quasi-’Case Studies, by Michael J. Krause, Nov,68

The Computer-Based CPA Exam: Hints for Managingthe Exam Technology, by Natalie Tatiana Churykand Katrina L. Mantzke, Jul, 60

The Effectiveness of the 150-Hour Requirement, byWilliam H. Dresnack and Jeffrey C. Strieter, Apr,64

The Importance of Educators and Coursework inChoosing an Accounting Career, by George Violetteand Charlotte Pryor, Mar, 66

Incorporating Professional Ethics Throughout anAccounting Curriculum, by Katrina L. Mantzke,Gregory Carnes, and William Tolhurst, Sep, 66

Now Is the Time for Ethics in Education, by Amy Haas,Jun, 66

Future of the ProfessionHigh School Students’ Perceptions of Accounting, by

Carolyn L. Hartwell, Susan S. Lightle, and BrianMaxwell, Jan, 62

TAXATIONCorporate TaxationNet Operating Losses, S Corporations, and Shareholder

Bankruptcy, by Zev Landau, May, 50New Schedule M-3 Expands Reporting for Large

Corporations, by Walter G. Antognini, Aug, 44

Federal Taxation2004 Tax Update: Federal, New York, New Jersey, and

Connecticut, by Stewart Berger and Ben J.Bogdanowicz, Jul, 40

Acceptance of an Offer in Compromise May PrecludeFurther Relief, by Bruce M. Bird, Apr, 48

Are Business Trips Deductible Expenses or TaxableEmployee Fringe Benefits?: Townsend Industries’Annual Fishing Trips, by Clyde L. Posey and XingXie, Mar, 34

Contingent Attorneys’ Fees: The Income Tax Dilemma,by Ted Englebrecht, Mary Anderson, and Tracy L.Bundy, Apr, 42

Expansion of Merger and Consolidation Provisions, byRandy A. Schwartzman, Jun, 58

International Shipping Industry Benefits from RecentTax Changes, by David A. Lifson and Peter E.Bentley, Jun, 48

Minister Housing Allowance Presents New Challenges,by Paul G. Schloemer and Ryan Wilson, Dec, 44

Navigating the Depreciation Decoupling Maze, by MarkH. Levin, Nov, 44

New Rules for Reporting Book-Tax Differences, by PaulCarman, May, 48

New Ruling on Treatment of Environmental CleanupCosts, by Charles E. Price and Leonard G. Weld,Jan, 44

New Tax Acts Toughen Rules for Noncash CharitableContributions, by Mark H. Levin, Feb, 48

Offshore Outsourcing of Tax-Return Preparation:Promising Business Opportunities and ProfessionalStandards, by Jesse Robertson, Dan Stone, LizaNiederwanger, Matthew Grocki, Erica Martin, andEd Smith, Jun, 54


2006 Resource Guide


Per Diem Nonmeal Expenses Subject to 50% Limitation,by Peter C. Barton and Clayton R. Sager, Jan, 40

Recent Reform and Simplifications for S Corporations,by Zev Landau, Nov, 46

Rethinking the ‘Responsible Person’ Penalty, by Don G.Smillie, Jun, 60

Shifting the Burden-of-Proof Rules in Federal Tax Cases,by Tanya M. Marcum, Aug, 50

A Student Perspective on the IRS’s VITA Program, byPatrick E. Doyle, Michael W. Matt, and Bradley T.Owens, Feb, 44

Tax Act Creates Uniform Definition of a QualifyingChild, by Mark H. Levin, Dec, 50

Tax Changes in the American Jobs Creation Act of 2004,by Mark H. Levin, Aug, 54

Tax Court Offers Clarification on IRC Section 6330Appeals Hearings, by Peter C. Barton, Clayton R.Sager, and Roy Weatherwax, Oct, 46

Working-Condition Fringe Benefits: Eighth CircuitRuling Allows Exclusion of Employer-Paid FishingTrips, by Steven C. Colburn, May, 42

The Working Families Tax Relief Act of 2004, by MarkH. Levin, Jan, 42

Online ResourcesTwenty Questions About Tax Resources on the Internet,

by Peter A. Karl III, Jul, 36

Personal Financial Planning(See also: FINANCE)Maximizing the Tax Deduction for Income in Respect of

a Decedent, by Debra H. Oden and Ben Sutherland,Sep, 40

State & Local TaxationAmerican Jobs Creation Act of 2004 and State Income

Taxes, by Mark H. Levin, Mar, 40 Certain Nonresident New York City Employees Must

Pay Tax on All Income, by Mark H. Levin, Nov, 51E-filing Update for New York, New Jersey, and

Connecticut, by Mark H. Levin, Jul, 44 Evaluating the Election to Deduct State and Local Sales

Tax, by Mark H. Levin, Apr, 51New York State Permits Multiple Deductions for Higher

Education Costs, by Mark H. Levin, Oct, 52Tax Provisions of the 2005/2006 New York State

Budget, by Mark H. Levin, Oct, 48

TECHNOLOGYThe CPA & the ComputerHistory and Trends in E-filing: A Survey of CPA

Practitioners, by Tracey Anderson, Mark Fox, andBill N. Schwartz, Oct, 66

Securing Wireless Networks Against Intruders, byGregory Hanna, Apr, 68

E-filingThe Benefits of XML Implementation for Tax Filing and

Compliance, by Stephen C. Gara, Khondkar E.Karim, and Robert E. Pinsker, Dec, 66

Federal Electronic Filing of Tax Returns and E-Services,by Stewart Berger, Jan, 68

Information ManagementNavigating the Standards for Information Technology

Controls, by Joseph B. O’Donnell and YigalRechtman, Jul, 64

XBRL and Financial Information Assurance Services, byStephanie Farewell and Robert Pinsker, May, 68

SecurityWhy Archiving E-mail Is Important, by Marsha Scheidt

and Greg Thibadoux, Feb, 66

What to BookmarkWebsite of the Month: Accountants World Tax Center, by

Susan B. Anders, Jan, 70Website of the Month: AICPA’s Center for Public

Company Audit Firms, by Susan B. Anders, Oct, 70Website of the Month: Camico, by Susan B. Anders,

Aug, 70Website of the Month: Essential Links to Taxes, by

Susan B. Anders, Apr, 70 Website of the Month: Freed Maxick & Battaglia, PC, by

Susan B. Anders, Jun, 70Website of the Month: GPO Access, by Susan B. Anders,

Mar, 71Website of the Month: Kaplan CPA Review, by Susan B.

Anders, Jul, 70Website of the Month: Legalbitstream, by Susan B.

Anders, Feb, 70Website of the Month: Practitioners Publishing

Company, by Susan B. Anders, Nov, 70Website of the Month: SEC Historical Society, by Susan

B. Anders, May, 70Website of the Month: Worldwide-tax.com, by Susan B.

Anders, Dec, 70Website of the Month: Yahoo Finance, by Susan B.

Anders, Sep, 70

Perspectives IndexErrata, May, 20Milestones, by Robert H. Colson, Jan, 8

Announcement2004 Max Block Award Winners Recognized, Jul, 6

Book ReviewAccounting: How to Meet the Challenges of Relevance

and Regulation, edited by Eugene H. Flegm,reviewed by Robert H. Colson, Oct, 18

Asset Based Finance: Proven Disciplines for PrudentLending, by Gregory F. Udell, reviewed by NevilleGrusd, Jun, 18

Conscience of the Profession: A Personal Journey, byEli Mason, reviewed by Robert L. Israeloff, May,21

Corporate Fraud Handbook: Prevention and Detection,by Joseph T. Wells, reviewed by Allan M.Rabinowitz, Jan, 16

Forensic Accounting and Fraud Investigation for Non-Experts, by Howard Silverstone and MichaelSheetz, reviewed by Vincent J. Love, Aug, 19

Governmental Accounting Made Easy, by WarrenRuppel, reviewed by Michele Mark Levine, Apr, 20

The Handbook of Business Valuation and IntellectualProperty Analysis, edited by Robert F. Reilly andRobert P. Schweihs, reviewed by Martin J.Lieberman, Feb, 16

Retirement Planning in Plain English, reviewed byWilliam Bregman, Sep, 21

Tax Planning and Compliance for Tax-ExemptOrganizations: Rules, Checklists and Procedures,4th Edition, by Jody Blazek, reviewed by Lisa F.Quint, Mar, 17

Vault Career Guide to Accounting, by Jason Alba,Manisha Bathija, and the staff of Vault, reviewed byJennifer C. Smith, Jul, 19

Wheel, Deal, and Steal: Deceptive Accounting, DeceitfulCEOs, and Ineffective Reforms, by D. Quinn Mills,reviewed by Thomas A. Buckhoff, Nov, 16

Business BuildingBlueprint for a Successful Business, by Edward F.

Saroney III, May, 20

CorrectionsCorrection, Oct, 8Corrections, Apr, 22

Economic & Market Data: Monthly UpdateForté Capital’s Selected Statistics, Jan, 78Forté Capital’s Selected Statistics, Feb, 78Forté Capital’s Selected Statistics, Mar, 78 Forté Capital’s Selected Statistics, Apr, 78Forté Capital’s Selected Statistics, May, 78Forté Capital’s Selected Statistics, Jun, 79Forté Capital’s Selected Statistics, Jul, 79Forté Capital’s Selected Statistics, Aug, 78Forté Capital’s Selected Statistics, Sep, 78Forté Capital’s Selected Statistics, Oct, 78Forté Capital’s Selected Statistics, Nov, 78Forté Capital’s Selected Statistics, Dec, 78

Editorial: Guest EditorialThe Entity Theory of Recording Goodwill in Business

Combinations: Old Stuff, by Stephen A. Zeff, Oct,80

Junking the Tax Code Isn’t the Solution: ‘SET’ ItStraight Instead, by David Lifson, Nov, 80

Editorial: A Message from the Editor-in-ChiefAdvocacy and Independence, by Robert H. Colson, Jan,

80Behavior, Measurement, and Neutrality, by Robert H.

Colson, Aug, 80For Whom Do We Account?, by Robert H. Colson, Jun,

80General Purpose Financial Statements: ‘Big GAAP

Versus Little GAAP’ Obscures the Issue, by RobertH. Colson, Apr, 80

Mapping GAAP’s Route, by Robert H. Colson, Jul, 80Nonpublicly Accountable Entities, May, 80, by Robert

H. ColsonThe Rhetoric of Belief, by Robert H. Colson, Mar, 80

Special Issues of The CPA Journal, by Robert H. Colson,Feb, 80

Valediction, by Robert H. Colson, Sep, 80

Editorial: A Message from the EditorsInside the Journal, Dec, 80

Emerging IssuesBeyond GAAP: Issues Involving the Sarbanes-Oxley

Certification Language, by John E. McEnroe, Apr,18

Sarbanes-Oxley Creates a New Beginning forAccountants, by Phillip K. Kleckner and CraigJackson, Jan, 14

To Strengthen a Nonprofit Oversight Function, Find theRight People, by Michael McNee, Apr, 22

Emerging TrendsExamining the Future of Broad-Based Options, by Sam

Shah, Jun, 10Governance Changes Resulting from the Sarbanes-Oxley

Act, Dec, 10Rebalancing Internal Audit in the Sarbanes-Oxley Era,

Nov, 17

Ethics EducationTeaching CPAs About Serving the Public Interest, by

Nicholas J. Mastracchio Jr., Jan, 6

For DiscussionImproving Professional Ethics: The Case of the Texas

State Board of Public Accountancy, by Neal R.VanZante, May, 9

The Influence of a State Board of Public Accountancy onEthics Education, by Neal R. VanZante and AllenFrancis Ketcham, Aug, 13

Historial PerspectiveAccountability and Valuation: An Old Challenge in the

Future of Accountancy, by Robert H. Colson, Oct, 6

Historial PerspectivesMax Block, Two Generations Later: Ruminations on a

Grandfather’s Influence, by Daniel J. Sherman,Sep, 10

Inbox: Letters to the EditorAcknowledging the Sham of the AMT, by James

McKeown, Jul, 18Alternative Insights on Evolution of GAAP, International

Developments, by Ronald J. Murray, Apr, 21Analyzing Audit Oversight, by Dennis B. Kremer, Feb,

17Audit Firm Rotation and Audit Quality, by Jeffry Haber,

Mar, 18The Author Replies, by Eric Rothenburg, Aug, 20The Author Responds, by Richard G. Brody, Feb, 17The Author Responds, by Kenneth A. Hansen, Jan, 17The Author Responds, by Edwin J. Kliegman, Sep, 21 The Author Responds, by Eric Rothenburg, Jun, 19

2006 Resource Guide


The Authors of ‘International Developments’ Respond,by Elizabeth K. Venuti and Richard C. Jones, Apr,21

The Authors Respond, by Steven T. Petra and Nathan S.Slavin, Jun, 19

Consequences of the 150-Hour Requirement, by CharlesG. Carpenter, May, 21

CPAs in China, by Tom Tyson, Sep, 21FASB Biased?, by Martin Steine, Aug, 20Fixing Social Security, by Martin Bass, Apr, 21Fixing Social Security, by Theodore Gruber, Jun, 19Fixing Social Security, by Timothy S. Wyld, Aug, 20Long-Term Effects of Outsourcing, by Joe Marchbein,

Feb, 17Questions on HSAs, by Patrick Callaghan, Jan, 17Reflections on the Good Old Days, by Ronald J. Murray,

Mar, 18 Revenue Recognition for Software, by Yigal Rechtman,

Jun, 19Support for the SET Tax Proposal, by Stanley Goldstein,

Aug, 20

Information SecurityReasonable Security Practices: The AICPA/CICA

Privacy Framework, by Ken Askelson, Aug, 10

International ViewpointCPAs in China: Fascinating Similarities and Differences,

by Edwin J. Kliegman, Aug, 6An Overview of Tax Audits in Russia, by Nataliya

Larina, Jun, 14

Letter from the EditorsLetter from the Editors, Special Auditing Issue (Nov), 48

Letter from the PublisherLetter from the Publisher, by Louis Grumet, Special

Auditing Issue (Nov), 1

Management Tools(See also: MANAGEMENT) The Benefits of a Line of Credit with the Right Bank, by

Jeffrey Fliegel, Oct, 16Is It Time to Spend Money on IT Again?, by Don R.

Snyder, Jul, 15Real-Time Accounting, by Paul Ashcroft, Apr, 16

Not-for-Profit Organizations(See also: FINANCE, MANAGEMENT)Understanding and Motivating Volunteers, by Jerry V.

Teplitz, May, 16

Personal Financial Planning(See also: FINANCE, TAXATION )Changes to Connecticut Gift and Estate Taxes, Sep, 15Current Trends in Hedge Funds, by Edward Papier, Mar,

16Financial Literacy: CPAs Can Make a Difference, by

Susan B. Anders and Timothy M. Crawford, Sep, 6Five Key Issues in Retirement Planning, Sep, 20In the Service of Baby Boomers: A Seismic Mind Shift

for Financial Service Providers, by CharlieDavidson, Sep, 18

Maximum Tax Relief from Soaring Gas Prices, by SalimOmar, Nov, 15

Measuring Volatility and the Cost of Retirement, byFrank Armstrong III, Nov, 10

Monte Carlo Simulation: Smart Bet for Baby Boomers’Retirement Plans, by Evan M. Levine, Sep, 12

Section 1031 Exchanges: Underused Tax-Planning Tool,by Stephen A. Wayner, Jun, 16

Using Special Needs Trusts: Comfort for Parents,Dignity for Disabled Children, by I. Jay Safier,Nov, 12

Personal Viewpoint(See also: ACCOUNTING & AUDITING) 150 Hours and the Market, by John S. Yelvington, Feb,

15Can Proposed Audit Adjustments Challenge Auditor

Independence?, by Peter M. Drexler, Aug, 16 Don’t Shrink from the Challenge; Stand Up and Do

What’s Right, by Larry A. Deppe, Ronald M.Mano, and Matthew Mouritsen, Mar, 6

Effective Governance in an Ethicless Organization, by H.Stephen Grace, Jr., May, 6

Food for Thought, by Mel Crystal, Jan, 15‘The Future of the Accounting Profession’ Report, by

Robert Bloom, Nov, 6How Does the Push for Ethics and Accuracy Affect

Valuations and Appraisals?, by Leslie H. Miles, Jr.,Jun, 11

Integrating Sarbanes-Oxley, Leadership, and Ethics, byPeter Koestenbaum, Patrick J. Keys, and ThomasR. Weirich, Apr, 13

On Corruption and Accounting, by Bert J. Zarb, Dec, 6 On Solving the Problem, Not Being It, by Eugene H.

Flegm, Feb, 12 Outsourcing Tax Return Preparation and Its Implications,

by Jay A. Soled, Mar, 14Reflections on the NYSE and the ‘Grasso Affair,’ by

Dwight M. Owsen and Jerry G. Kreuze, Jun, 6 Sarbanes-Oxley and Social Clubs and Other Tax-Exempt

Organizations, by James J. Reilly, Mar, 12The Sarbanes-Oxley ‘Ax,’ by Ron Marden and Randy

Edwards, Apr, 6School Boards Don’t Need State Oversight, by Patrick J.

Manley and Robert J. Manley, Apr, 11Social Security: A Macroeconomic Issue, by Eric

Rothenburg, Apr, 17Social Security: Safety Net in Need of Repair, by Marvin

L. Stone, Aug, 12Swimming Against the Tide: The Hidden Costs of

Offshoring, by Jo Ann M. Pinto, Jan, 9 Technology Lessons from the Roslyn School District

Scandal, by Ronald J. Bovich, Oct, 14Values and Ethics for CPAs in a Changing World, by J.

Hall C. Thorp, Aug, 18

Practice Management(See also: MANAGEMENT)Expanding into Financial Services, by Brian Boyle, Sep,

16Investors Continue to Make Costly Mistakes, Sep, 17Leveling the Online-Marketing Playing Field, by Tom

Barrett, Aug, 21


Making Bookkeeping Add Up to Better Business, by EdBecker, Dec, 13

Publisher’s ColumnCommitees Play a Role in Shaping Policy, by Louis

Grumet, Dec, 7CPAs’ Role in Reforming the Tax Code and Social

Security, by Louis Grumet, Feb, 7 ‘Encouragement of a Great Example’: CPAs on Boards,

by Louis Grumet, Mar, 7Facing Reality About Social Security, by Louis Grumet,

May, 7Fixing the Income Tax: Transparency and Simplicity, by

Louis Grumet, Jun, 7Getting Proactive About Quality Review, by Louis

Grumet, Jul, 7Interstate Compact: Regulating the Profession as

Practiced, by Louis Grumet, Nov, 7Peer Review: Dealing with the Reality of Perceptions, by

Louis Grumet, Sep, 7Peer Review: How Well Does It Fit the Profession?, by

Louis Grumet, Oct, 7Perseverance Brings Results: Improving Accountability,

by Louis Grumet, Aug, 7Responsibility for Ethics: Firms or Individuals?, by

Louis Grumet, Apr, 7Transparency as a Means to Serving the Public, by Louis

Grumet, Jan, 7

Risk ManagementDocument Destruction and Privacy Protections, by

Elizabette Cohen, Jun, 15

SEC PracticeBeyond GAAP: Issues Involving the Sarbanes-Oxley

Certification Language, by John E. McEnroe, Apr,18

Does Being the Auditor Impair Independence?, by JeffryR. Haber, Jun, 12

The Focus of Future PCAOB Auditor Inspections, byJames J. Farrell and Houman B. Shadab, Jun, 9

New PCAOB Rules Affect Personal Tax Services forKey Management, by A. Michael Hirsh, Dec, 14

Sarbanes-Oxley Act Improves Investor Confidence, Butat a Cost, Oct, 19

Securitization: A Platform to Debate Accounting, byKyle Richard and Melissa Kosiba, Oct, 10

Technology’s Expanding Role in SEC Compliance, byDavid T. Copenhafer, May, 17

What Nonaccelerated Filers Can Learn About Sarbanes-Oxley Compliance, by Bob Mahan, Aug, 9

Sound AdviceAdvantages of Human Resources Outsourcing, by Lyle

DeWitt, Jun, 13 Catching Fraudsters with Their Hands in the Till, by

Bonita K. Peterson Kramer and Thomas A.Buckhoff, May, 13

Curbing High Payroll Costs, Dec, 12FAQs About Internal Audit and New Regulatory

Requirements: Issues Arising from the SEC’sApproval of NYSE Listing Standards, by RobertHirth, May, 12

Improving Negotiation Skills, by Philip Zimmerman,May, 8

The Role of the Ombudsman, by Donna N. Saleh, Apr,12

Top 10 Misconceptions About Bankruptcy, by Neil E.Colmenares, May, 18

TechnologyBusinesses Respond to Cybercrime and Security Trends,

Nov, 9Preventing Mistakes in E-mail Records Management, by

Brian Murphy, Jul, 14Securing Document Management Systems: Call for

Standards, Leadership, by Joe Harpaz, Jul, 11Selecting a Keyboard, by Sean Chen, Alan Hedge, and

Dwight M. Owsen, Jul, 9

Technology TrendsBlogging 101 for CPAs, by Guido L. Geerts and

Myunghee Kim, Jul, 12 Optimizing the Use of E-mail, Nov, 14Technology Can Build Better Customer Relationships,

by Brian Hamilton, Jul, 18

ViewpointImplications of Real-Property Asset Management, by

Ray Summerell, Oct, 8Sarbanes-Oxley Means Opportunities and Challenges for

Companies and IROs, by Louis M. Thompson, Jr.,Sep, 14

Using Cultural Audits to Assess Tone at the Top, byJoseph F. Castellano and Susan S. Lightle, Feb, 6

Workplace SolutionsAccounts Payable Automation Pays Dividends, by David

Furth, Jul, 16The Value of Time: Why to Use a Time and Attendance

System, by Rich Watson, Jul, 10


2006 Resource Guide

To contact a local Trust Advisor, please call 888-732-7353.

Trust services are offered through Wachovia Bank, N.A. (Wachovia), a national banking association and wholly owned subsidiary of Wachovia Corporation, or Delaware Trust Company, N.A., a subsidiary of Wachovia. Trusts that have their situs in and are governed by the law of Delaware use Delaware Trust Company as the trustee. Wachovia Trust is a brand name for trust services offered by Wachovia. Wachovia Trust does not provide legal or tax advice. © 2005 Wachovia Corporation

T E A C H U S A B O U T A

T R U S T A D V I S O R ?

O n e t h o u g h t : f o l l o w - t h r o u g h .

W H A T C A N A

G R O U N D S T R O K E

Clients turn to you for advice on how to manage and protect what they’ve spent a lifetime

building. You can turn to Wachovia Trust for help in achieving those goals, because

managing a client’s trust is always our focus. Ultimately, you decide how closely our

Trust Advisors interact with your clients. Whatever the decision, having Wachovia on

the team is to your advantage. Talk to us. Together, we can achieve uncommon results.

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