The CPA Journal

The CPA Journal is a monthly refereed accounting journal. It has been published by the New York State Society of CPAs since 1930.Subjects for The CPA Journal inlcude accountants and accounting. Carolyn Morrisroe is the managing editor and Anthony H. Sarmiento is a contributing editor.

Articles from Vol. 78, No. 3, March

Accounting and Finance Systems
Unlocking the Hidden ValueMany organizations find that their accounting and finance systems have failed to live up to expectations. While processes are significantly better than ever, they still seem to take too long, and employees, vendors, and customers...
Charities and Terrorist Financing
What CPAs Need to KnowDuring the summer of 2007, two trials under anti-terrorist financing laws-both involving charities-made headlines. In Florida, of three men found guilty of conspiracy to commit terrorism and of offering material support to terrorists,...
Comparing State Taxes When Making Business Decisions
State business tax systems are in constant flux, as states compete with one another in attracting businesses to stimulate economic development and employment. Their fluid nature, however, complicates long-range business tax planning and decisions. To...
Getting Smart about Continuing Professional Education
Time for Uniformity in Areas Other Than Just the CPA ExamCertified public accounting is a profession comprised of individuals regulated and licensed by 54 licensing jurisdictions. The Uniform CPA Examination, administered by the National Association...
Gillett Estate Management Suite
Gillett Estate Management SuiteDeveloped by Mark R. Gillett and Kon rad SchmidtPublished by Gillett Publishing LLCReviewed by Bernard A. Krooks and Amy C. O'HaraGillett Estate Management Suite, commonly known as GEMS (gillett publishing.com), offers...
Improper Release of Proprietary Information
Firm Specialization Increases the RisksBeginning with the 1986 merger of KMG Main Hurdman with Peat Marwick and ending with the collapse of Arthur Andersen in 2002, the former Big Eight have become the Big Four. This consolidation of the largest accounting...
Inbox: Letters to the Editor
Disability Insurance Planning: Don't Expect Claims Process to Be EasyThe article "Disability Insurance Planning for Professionals" by Lawrence B. Keller and Harry Wigler (December 2007) was very informative. Let me add some reallife experience to the...
Meeting of the Minds
Dialogue Between Practitioners, Educators, and RegulatorsPreparing Future Accounting ProfessionalsEffective August 1, 2009, candidates for CPA licensure in the State of New York will be required to have 150 credit-hours of qualifying courses, increased...
New Accounting Rules for Defined Benefit Pension Plans
Issued in September 2006, Statement of Financial Accounting Standards (SFAS) 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans-An Amendment of FASB Statements No. 87, 88, 106, and 132(R), significantly changes the...
The Future of the Profession
Assessing Priorities in a Changing EnvironmentMany professions periodically assess their strengths, weaknesses, opportunities, and threats (SWOT) to provide strategic direction that will mitigate potential problems and capitalize on available resources....
The Role of NASBA and State Boards in Accounting Education
How Should an Accounting Curriculum Be Determined?The issue of what accounting education should consist of and to what extent state regulators should be involved is a topic of great interest to the entire profession. State boards of accountancy have...
Threats to the CPA Credential in the International Marketplace
Over the past 50 years, the financial and accounting world has been facing new challenges and opportunities. Growing global trade and a greater emphasis on worldwide investment opportunities have increased demand for reliable accounting information that...
Twenty Questions Answered in the Acquisition or Disposition of a Business
Strategies for Structuring Transactions and Business Entities1. What considerations are involved in an acquisition/disposition of a business?Significant legal and tax issues are involved for both business buyers and sellers. This is best illustrated...
Unrest in Government Accounting
GASB and the GFOA Square OffSince 1984, the Governmental Accounting Standards Board (GASB) has provided standards and guidance for accounting and financial reporting to state and local government entities. GASB was given the task of creating a comprehensive...
Website of the Month: SmartMoney's Tax Guide
The SmartMoney.com Tax Guide (www.smartmoney.com/tax) features articles on individual and small business taxation, online calculators, and other resources. The Tax Guide is part of the SmartMoney online financial publishing group, which covers investing,...
Widespread Acceptance of IFRS Continues
Is It Time for U.S. Companies to Prepare for the Transition?International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB), are increasingly being viewed as the single set of high-quality accounting...

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