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December 2007 - Posts
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By Wilhelm Dingler, JD Insightful lessons can be learned by reviewing professional liability issues. With this in mind, Mather & Co., a division of Bollinger Inc., provides this column. For more information, contact Mather at philadelphia@bollingerinsurance.com. Read More...
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By Allison M. Henry The pace of accounting standards convergence is accelerating and is being driven primarily by an investment community that is rapidly embracing International Financial Reporting Standards (IFRS), as promulgated by the International Read More...
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By Robert L. Brown, CPA In their role as independent auditors, many CPAs work with the audit committees of commercial entities. When it comes to working with the audit committees of nonprofit entities, many of the practices and principles applicable to Read More...
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By Bruce J. Rogers, CPA, JD If your clients are subject to the Alternative Minimum Tax (AMT), there is now a refundable AMT credit that may be available to minimize their tax hit. Individuals who have unused AMT credits that are more than three years Read More...
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By Edward R. Jenkins Jr., CPA The National Starch transaction model received some prominent press coverage recently, because this is the structure being used in the pending News Corp. acquisition of Dow Jones & Co. The National Starch structure can Read More...
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By Dmitri D. Shiry, CPA Section 404 of the Sarbanes-Oxley Act was designed to have a long life. Like anything with an extended life cycle, it seems the regulation is growing and maturing with age. Auditing Standard No. 5 (AS 5), a new rule from the PCAOB, Read More...
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By Larry S. Blair, CPA, JD, and Carol G. Murray, CPA, JD Business owners often choose S corporation status to eliminate the double taxation of profits that would occur with a C corporation election. One of the basic eligibility requirements for S corporation Read More...
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By Ibolya Balog, CPA, and Thomas R. Clay, CPA One of the duties of the PICPA Committee on Professional Ethics is implementation of the Joint Ethics Enforcement Program (JEEP) between the AICPA and PICPA. This process, established in 1978, permits joint Read More...
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By Carl W. Back Jr., CPA, and Peter N. Calcara Last year, Gov. Edward G. Rendell signed into law Act 119, which reforms and streamlines Pennsylvania’s tax administration and appeals process.1 These changes are the most significant reforms in more than Read More...
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By Joseph M. Larkin, CPA, PhD The accounting profession is in an active and robust period. New opportunities and new demands are making the profession a hot employment environment. This is good news for graduating accounting majors, but it creates stiff Read More...
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By David Maturo As a candidate in accounting and finance, there are many hurdles to clear if you decide to move on to another opportunity, but if you’ve networked well and have a resume that stirs some interest, you are ready for the next challenge: the Read More...
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By Gary C. Bingel, CPA, JD One of the hottest state tax topics today is the application of FASB Interpretation No. 48 (FIN 48). One reason for this is that the state tax arena historically has been one of high litigation and uncertainty, with relatively Read More...
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By Dennis G. Raible, CPA Regulators at the Securities and Exchange Commission (SEC) have been keeping watch the last several years for the backdating of stock options. Nationwide, more than 140 companies are under investigation by the SEC and the Department Read More...
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By Benjamin Hodes, PhD Many CPAs are active in their communities. Many of those happen to volunteer their precious time to nonprofit organizations. You may be a CPA in a top position, or you may be a loyal foot soldier for a cause. Either way, evaluating Read More...
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By Vijay R. Chemuturi, CPA Statement of Auditing Standards No. 99 (SAS 99), Consideration of Fraud in a Financial Statement Audit , requires auditors to consider fraud risk factors at various stages of an audit of financial statements. It also requires Read More...
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