| |  |  | | Many publications delay online availability of their articles by a month or two. The below articles are the latest from each publication that are available online. | | Journal of Accountancy — January, 2001
| » | Avoid Third-Party Transfers In A Divorce | | | When more than two parties are involved in a divorce-related property transfer, the tax consequences can be unpredictable. To help the client steer clear of unpleasant tax surprises, a CPA should examine the code, regulations and court cases. | | | | » | Make Your Mark In Spreadsheets | | | Electronic comments and explanations can be attached easily to complex spreadsheets to help in the audit and review of financial statements. | | | | » | A Framework For Auditor Independence | | | What concepts and principles will the ISB use in future standard setting? An ED proposes a structure for analyzing key issues. | | | | » | Using Money Managers | | | CPAs may find that individual money managers can help them provide tax, investment and other financial planning services to their clients. Selecting the right manager can be crucial to the success of this strategy. | | » | ERROR MSGHow To Be Careful And Still Be Clear | | | Many CPAs use convoluted language to describe their findings because they want to cover all bases, thus protecting themselves from liability if an engagement goes sour. This article spells out several alternatives to some common linguistic smokescreens. |  Practical Accountant — January, 2001
CPA Journal — December, 2000
| » | Preventing Fraudulent Financial Reporting | | | Detecting financial fraud and communicating it to management can be difficult for even the best auditors. A recent study by the Committee of Sponsoring Organizations (COSO) highlighted six key areas in a "fraud profile" that auditors can use to reduce exposure to fraudulent financial reporting. | | | | » | Giving and Receiving Performance Evaluations | | | Employees typically dread performance evaluations, but they can be a valuable opportunity for feedback and planning. Setting specific goals and establishing a dialogue on how best to meet them will ensure that the goals of both the employee and the company are met. | | | | » | Alternative Minimum Tax Market Segment Specialization Program | | | Taxpayers are increasingly affected by the alternative minimum tax (AMT). The IRS's new audit guide in it's Market Segment Specialization Program (MSSP) addresses the AMT for individual taxpayers and includes examples that the author supplements with audit techniques. | | | | » | Statements on Standards for Tax Services: An Examination and Overview | | | Unlike the advisory SRTPs they are based on, the Statements on Standards for Tax Services (SSTS) are enforceable under the AICPA's Code of Professional Conduct and acceptable on a de facto basis by courts in certain jurisdictions, the IRS, and some government agencies. They delineate CPA's responsibilities to their clients and demonstrate that the AICPA is trying to develop tax practice standards that balance advocacy and compliance against cost-effectiveness. | Accounting Technology — January, 2001
| » | CPA Programs Explode | | | It seens everyone wants to use CPAs to reach small businesses. Are they really the gatekeepers? | | | | » | Tax Season Preview | | | It's time again for the CPA's busiest time of year. Whats ahead from vendors serving tax practitioners. | | | | » | The Impact of Consolidation | | | Last year, accounting software vendors started diappearing in signifiacant numbers. How has that affected the industry? | | » | Accounting Technologist | | | Robert Camines - Embracing TechnologyThree years ago, Rob Carmines set out to use technology to improve revenue and earnings. | | |
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