CPAJ 2009 Resource Guide:CPAJ 2007 Resource Guide Q6archives.cpajournal.com/res_guide09.pdf · ing...

CPAJ 2009 Resource Guide:CPAJ 2007 Resource Guide Q6 3/13/09 2:40 PM Page C1

December 2008

Dear CPA Journal Subscriber:

Welcome to the NYSSCPA’s 2009 CPA’s Resource Guide. The guide incorporates The CPA Journal Annual Index, previously a part of the Journal’s December issue. Combining the 2008 Annual Index with the Resource Guideallows The CPA Journal additional pages to deliver more of thearticles with in-depth analysis that its readers have come to value.The stand-alone presentation also allows you to refer to theAnnual Index more conveniently.

Use the Resource Guide to locate products and services you mayrequire, you may be unaware of, or you may have reason toexplore. The guide is divided into useful subsections, and shouldbecome part of the resources you utilize to improve and expandthe value of your services.

The Resource Guide is also available to you online atwww.nysscpa.org. The CPA Journal Annual Index, and complete archives going back to 1989, can be accessed at www.cpajournal.com. We hope you will find them useful.

Sincerely,

Joanne S. Barry Mary-Jo Kranacher, MBA, CPA, CFEAssociate Publisher Editor-in-Chief

DECEMBER 2008 / THE CPA JOURNAL 1

CPAJ 2009 Resource Guide:CPAJ 2007 Resource Guide Q6 3/13/09 2:40 PM Page 1

2 DECEMBER 2008 / THE CPA JOURNAL

Contents 3-23 Company Listings

24-25 Company Index

26-48 The CPA Journal – Index to Volume 78 January 2008 – December 2008

2009 Resource Guide

3......... Accounting and Auditing3......... Accounting Research3......... Accounting Software4......... Business Intelligence Tools5......... Business Services5......... Calculators/Office Products5......... Captive Insurance5......... Client Development & Relationship Building5......... Client Write-Up Software5......... Client Write-Up Systems6......... Cost Control Services6......... Cost Segregation6......... CPA Firm Marketing6......... CPE Education7......... CPE Products7......... Data Extraction & Analysis Software7......... Data Security7......... Document Management (Paperless)8......... Document Management9......... E-invoicing Software9......... Estate & Financial Planning Software9......... Estate & Trust Software9......... Estate Planning10 ....... Ethics10 ....... Executive Search Firms10 ....... Financial Planning11 ....... Financial Services11 ....... Fixed Assets11 ....... Integrated Accounting Systems12 ....... Internet/Web12 ....... Like Kind Exchange12 ....... Marketing12 ....... Merchant Services12 ....... Nonprofit Software & Services12 ....... NYSSCPA Insurance Administrators13 ....... Paperless Engagement

13 ....... Payroll Services13 ....... Payroll Software14 ....... Philanthropic Planning14 ....... Practice Management15 ....... Productivity Suites15 ....... Professional Employer Organizations15 ....... Professional Liability Insurance15 ....... Qualified Intermediary or 1031 Exchange16 ....... Real Estate16 ....... Receivables Financing16 ....... Retirement & Income Planning16 ....... Sales & Use Tax Compliance Products16 ....... Sarbanes-Oxley17 ....... Sales Tax 17 ....... Selling Your Accounting and/or Tax Practice17 ....... Software Suites17 ....... Source Document Audimation18 ....... State Tax Audits18 ....... State Taxes18 ....... Strategic Alliances18 ....... Tax Attorneys19 ....... Tax Compliance/Preparation20 ....... Tax Form Library20 ....... Tax News20 ....... Tax Preparation/Compliance21 ....... Tax Software21 ....... Tax Research21 ....... Tenant-In-Common Services21 ....... Time & Billing22 ....... 1040 Software22 ...... W-2/1099 Software23 ....... Wealth Management & Financial Planning23 ....... Workflow Management23 ....... Write-Up Software


Accounting and Auditing

Bisk Education, Inc.9417 Princess Palm AvenueTampa, FL 33619 Phone: (800) 874-7877Fax: (813) 627-9441Contact: Valerie Wendt, Product ManagerE-mail: [email protected] Site: www.cpeasy.com/nycpaBisk CPEasy = The Easy Way to Meet Your CPE Requirements! Experience the easiest way to complete yourmandatory annual CPE requirements. WithCPEasy, you’ll enjoy instant access, instant grad-ing and instant certification! We have hundreds ofmultimedia continuing professional education pro-grams for you to choose from, all available in mul-tiple learning formats for your convenience. Call 800-404-7439 now to earn your free CPE credit!

Pace University - Lubin School of BusinessOne Pace PlazaOffice of Graduate AdmissionNew York, NY 10038 Phone: (212) 346-1531 The MS in Taxation Program at PaceUniversity's Lubin School of Business offers anall-tax, intensive graduate program, designed especially for professionals in the field.Conveniently located in downtown Manhattan and scheduled in the evening, the program is ideally suited for the working professional. For more information, visitwww.pace.edu/Lubintax or call the Office of Graduate Admission at 212-346-1531.

Paisley17400 Medina Road, Suite 850Plymouth, MN 55447 Phone: (888) 288-0283

WithumSmith+Brown, Certified Public Accountants and Consultants5 Vaughn DrivePrinceton, NJ 08540 Phone: (609) 520-1188Fax: (609) 520-9882Contact: Tom Suarez, CPA, PartnerE-mail: [email protected]

Accounting Research

CCH, a Wolters Kluwer businessPhone: (888) CCH-REPSWeb Site: CCHGroup.com/ARMAccounting Research Manager®

Accounting Research Manager® is a com-prehensive financial knowledgebase that providesmaterials designed to help solve your most press-ing issues. Continually updated five times daily, itis the most timely, complete, interpretive andobjective source for your financial reporting 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 changes to GAAP, GAAS,and SEC rules. Maximize your research time,while enhancing your results. For further information, call 1-888-CCH-REPS (1-888-224-7377), or visit us atCCHGroup.com/ARM.

Accounting Software

Cougar Mountain Software7150 Potomac DriveBoise, ID 33704 Phone: (800) 388-3038

CYMA Systems2330 W. University Drive, Suite 4Tempe, AZ 85281 Phone: (800) 292-2962



http://www.cpeasy.com/nycpa

http://cchgroup.com/arm


2009 Resource Guide

Deacom, Inc.950 W. Valley Road, Suite 3000Wayne, PA 19087 Phone: (610) 971-2278Fax: (610) 971-2279Contact: Susan ShawE-mail: [email protected] Site: www.deacom.net Deacom, Inc. produces an integrated account-ing and Enterprise Resource Planning (ERP) software system for mid-to-large sized buildingcomponent, modular building, pharmaceutical, specialty chemical, food and beverage, paint andcoating, adhesive and sealant, and cosmetic manufacturers. Visit www.deacom.net to schedulean online demonstration, and learn how DEACOM can maximize your productivity and profitability today.

Intuit, Inc.5601 Headquarters DrivePlano, TX 75204 Phone: (800) 765-7777 Intuit Inc. offers complete tax, accounting andfinancial management solutions for accountingprofessionals, small business owners and individu-als. These industry-leading brands includeQuickBooks®, QuickBooks Payroll, Lacerte,ProSeries, and TaxAlmanac, Intuit’s free researchtool. Intuit’s end-to-end accounting and tax offer-ings help maximize you and your client’s produc-tivity. To explore the broad range of offerings visit:accountant.intuit.com; Intuit’s one-stop online resource for accountants.

Sageworks, Developer of Profit Cents5565 Centerview Drive, Suite 201Raleigh, NC 257606 Phone: (866) 603-7029

TIW Technology, Inc.769 Youngs Hill RoadEaston, PA 18040 Phone: (610) 258-5161

WizSoft Inc.6800 Jericho Turnpike, Suite 120WSyosset, NY 11791 Phone: (516) 393-5841 WizSoft Inc. develops and markets software products for the business sector. WizCount Reconciliation – bank andaccount reconciliation reveals all the matching setsand leaves the open transactions. WizCount-Rmatches all the one-to-one, one-to-many, many-to-many transactions based on the user’s criteriaand selects the best reconciliation option when amatch can be performed in several ways. For a free trial version go towww.wizsoft.com.

Business Intelligence Tools

PROPHIX Software350 Burnhamthorpe Road, WestSuite 1000Mississauga, ON L5B 3J1 CanadaPhone: (905) 279-8711

Red Moon Solutions2201 Cantu Court, Suite 118Sarasota, FL 34232 Phone: (800) 224-1260Fax: (941) 379-7111Contact: Kelley LearE-mail: [email protected] Site: www.redmoonsolutions.com PowerOLAP® is an enterprise-wide planning,analysis and reporting information system thatconnects to relational databases, general ledger andcompliance tools, and delivers data dynamicallyinto Excel. It provides accounting/tax departmentshigh-speed access to detailed and summary data tosupport planning, compliance and audit response.Corporations are implementing this solution toreduce provision turnaround time and to streamlineFIN 48, state apportionment, state/internationalplanning, and audit response.


http://www.deacom.net

http://www.redmoonsolutions.com

Business Services

Incbert19 W. 34th Street, Suite 1018New York, NY 10001 Phone: (212) 239-5050 or (800) 841-3958

Calculators/Office Products

Monroe, The Calculator Company47 Runway Drive, Suite GLevittown, PA 19057 Phone: (888) 666-7631

thecalculatorstore.comP.O. Box 8500-52873Philadelphia, PA 19178-2873 Phone: (888) 580-2650

Captive Insurance

National Network of Accountants (NNA)80 Crossways Park WestWoodbury, NY 11797 Phone: (800) 234-PLAN(7526)Fax: (516) 677-6564Contact: Kathleen CaridiE-mail: [email protected] NNA brings a unique platform to CPA firms,that helps them enhance their relevance to clients,and significantly improve firm profitability, viabili-ty, value and growth. Clients come to view NNAmember firms as value-added providers of the taxand other financial services most relevant to theirlives, rather than just providers of commodityaccounting and tax services. Our unique systemsintegrate wealth management services, customizedfor CPA firms' unique culture, regulatory environ-ment and business practices.

Client Development & Relationship Building


Client Write-Up Software

UBCCP.O. Box 758Taos, NM 87571 Phone: (800) 827-8610

Client Write-Up Systems

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




2009 Resource Guide

Cost Control Services

Arnold Standard Cos.55 Front StreetBox 386Rockville Centre, NY 11571-0386 Phone: (516) 678-3300Fax: (516) 678-1515Contact: Bob ArnoldE-mail: [email protected] Site: www.arnoldstandard.com Arnold Standard Cos. is a management con-sulting firm established more than 35 years ago,specializing in obtaining refunds/credits and costreductions in the area of employee-related expens-es including: • Work Opportunity Tax Credit • Unemployment Insurance Cost Control • Workers' Compensation Refunds and AuditsWe are only paid based on new monies that weproduce. Website: www.arnoldstandard.com.

Cost Segregation

Construction Cost Recovery, Inc.106 Corporate Park Drive, Suite 417White Plains, NY 10604 Phone: (914) 694-3800 Construction Cost Recovery, Inc. (CCR) isa national consultancy that provides cost segre-gation services for real estate owners and theiraccountants. CCR's team includes constructionprofessionals, cost estimators/analysis, tax spe-cialists and project managers who exclusivelyperform cost segregation studies. CCR's teamcan partner with you to realize the maximumbenefits for your clients.

CPA Firm Marketing


CPE Education

Bisk Education, Inc.9417 Princess Palm AvenueTampa, FL 33619 Phone: (800) 874-7877Fax: (813) 627-9441Contact: Valerie Wendt, Product ManagerE-mail: [email protected] Site: www.cpeasy.com/nycpaBisk CPEasy = The Easy Way to Meet Your CPE Requirements! Experience the easiest way to complete yourmandatory annual CPE requirements. WithCPEasy, you’ll enjoy instant access, instant grad-ing and instant certification! We have hundreds ofmultimedia continuing professional education pro-grams for you to choose from, all available in mul-tiple learning formats for your convenience. Call800-404-7439 now to earn your free CPE credit!


http://www.arnoldstandard.com


Deacom, Inc.950 W. Valley Road, Suite 3000Wayne, PA 19087 Phone: (610) 971-2278Fax: (610) 971-2279Contact: Susan ShawE-mail: [email protected] Site: www.deacom.net Deacom, Inc. produces an integrated account-ing and Enterprise Resource Planning (ERP) soft-ware system for mid-to-large sized building com-ponent, modular building, pharmaceutical, special-ty chemical, food and beverage, paint and coating,adhesive and sealant, and cosmetic manufacturers.Visit www.deacom.net to schedule an onlinedemonstration, and learn how DEACOM can maximize your productivity and profitability today.

CPE Products

Bisk Education, Inc.9417 Princess Palm AvenueTampa, FL 33619 Phone: (800) 874-7877Fax: (813) 627-9441Contact: Valerie Wendt, Product ManagerE-mail: [email protected] Site: www.cpeasy.com/nycpaBisk CPEasy = The Easy Way to Meet Your CPE Requirements! Experience the easiest way to complete yourmandatory annual CPE requirements. WithCPEasy, you’ll enjoy instant access, instant gradingand instant certification! We have hundreds of mul-timedia continuing professional education pro-grams for you to choose from, all available in mul-tiple learning formats for your convenience. Call800-404-7439 now to earn your free CPE credit!

Data Extraction & Analysis Software

Audimation Services, Inc., the sole U.S. distributor of IDEA – Data Analysis Software1250 Wood Branch Park, Suite 480Houston, TX 77079 Phone: (888) 641-2800, ext. 2008Fax: (281) 749-0205Contact: Phyllis EriksenE-mail: [email protected] Site: www.audimation.com Designed by auditors for auditors, IDEA saves you time and effort! With unlimited file sizecapabilities, IDEA can access and analyze largevolumes of data in seconds to extend your auditingcapabilities, detect fraud, and meet documentationstandards. Quickly import, join, analyze, sample,and extract data from almost any source, includingPDFs. Visit audimation.com for more information.

Data Security

Ceelox13976 Lynmar BoulevardTampa, FL 33626 Phone: (813) 769-0918

Document Management(Paperless)

Accelerated Information Systems122A New South RoadHicksville, NY 11801 Phone: (516) 822-4466, ext. 1





http://www.audimation.com


2009 Resource Guide

Doc.It Inc.723 South Casino Center Boulevard, 2nd FloorLas Vegas, NV 89101-6716 Phone: (888) 693-6248 Doc.It® (www.doc-it.net) is a leadingprovider of technologically advanced documentmanagement and archiving software solutionsserving public accounting practices throughoutNorth America. To learn more about Doc.It®technology or to schedule a free one-hour webinarto experience the ***NEW*** Doc.It® Suite 3.0and learn how your job will change in a paperless practice, call (888) 693-6248 (ext. 1).

Interwoven, Inc.160 East Tasman DriveSan Jose, CA 95134 Phone: (888) 468-3796 or (408) 774-2000 (Intl.)

Office Tools Professional1051 West Columbia Way, Suite 201Lancaster, CA 93534 Phone: (888) 667-8440Fax: (661) 951-3875Contact: Sales RepresentativeE-mail: [email protected] Site: www.officetoolspro.com Firm management software providing a singlesource solution for all client, staff, office and docu-ment needs. Software designed with owners andmanagers in mind. Experience improved delega-tion, increased productivity and simplified officemanagement with this unique all-in-one software.Track time, due dates, assignments and billingfrom one place. Manage documents, email andworkflow easily. Complete integration with MS Office, Outlook and QuickBooks.

Document Management

CCH, a Wolters Kluwer businessPhone: (800) PFX-9998Web Site CCHGroup.com/DocumentProSystem fx® Document ProSystem fx® Document provides an elec-tronic repository for documents, enabling stream-lined workflows, enhanced customer service, auto-mated document retention policies and lower costsfor storing paper documents. Document is a complete document manage-ment solution built specifically for today’s CPAfirm. With the continuing integration betweenDocument and The ProSystem fx® Office suite,Microsoft® Office, and other applications, it pro-vides 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. For more information, call 1-800-PFX-9998(1-800-739-9998) or visit us atCCHGroup.com/Document.

DocuLex, Document Management Software203 Avenue A, NW, Suite 300Winter Haven, FL 33881 Phone: (863) 297-3691

KeyScan - Document Scanner PC Keyboard95 Christopher Columbus Drive, Floor 12AJersey City, NJ 07302 Phone: (201) 918-2396


http://cchgroup.com/document

http://www.officetoolspro.com

WORLDOX124 Prospect StreetRidgewood, NJ 07450 Phone: (201) 444-3228 or (800) 962-6360

E-invoicing Software

Nexus Systems1916 Wilson Boulevard, Suite 300Arlington, VA 22201 Phone: (703) 524-9101

Estate & Financial Planning Software

Brentmark Software, Inc.3505 Lake Lynda Drive, Suite 119Orlando, FL 32817-8333 Phone: (800) 879-6665

Estate & Trust Software

Gillett Publishing LLCwww.GillettPublishing.comPhone: (888) GEMS706 (436-7706) Mark Gillett and Konrad Schmidt, originalauthors of FET and FATE, have teamed up again to bring you GEMS - Gillett Estate ManagementSuite. GEMS consists of GEM706, GEM709, andGEMAcct (fiduciary accounting), and many statemodules are also available. GEMS incorporatesthe latest Windows functionality while still main-taining the ease of use for which FET and FATEset the industry standard. Call Todd Studer at 1-888-GEMS706 (436-7706) for details.www.GillettPublishing.com.

Estate Planning

CCH, a Wolters Kluwer businessPhone: (888) CCH-REPSWeb Site: CCHGroup.com/ViewplanadvancedCCH ViewPlan® Advanced™ CCH ViewPlan® Advanced™, is powerful,yet easy-to-navigate toolkit, that enables practition-ers to graphically compare multiple estate planningscenarios. It generates customizable flowcharts,graphs, and reports that summarize planning sce-narios for presentations. Modules cover mutualfunds, stocks, variable annuities, closed-end funds,and separate accounts. Its comprehensive estate planning speeds dataentry and provides a quick view of charitable gift-giving and other scenarios, supported with vividgraphs and text reports. Graphs, flowcharts,spreadsheet-like calculation reports, and easy-to-understand explanatory text can be arranged incustomizable presentations, adaptable to virtuallyall planning options. A “calculations log” createsan audit trail to help avoid costly errors by present-ing how the calculator arrived at given results andquickly identify possible input errors. ViewPlan Advanced features integration withHotDocs, LexisNexis’ document management sys-tem. Information such as contact name and titlecan now be shared between these two programs,saving you time. The ability to export data andreports to both Word (RTF) documents and PDFfiles enables you to attach and email documents toclients, making communications easier and moreefficient. A new customizable disclaimer allowsyou to create up to four lines of text that can beprinted on each output page. In addition, law andrate updates provide the latest state and federal lawinformation. The power of this application lies in its abilityto present virtually an unlimited number of plans,and compare up to three plans at a time to facili-tate the presentation of optimal planning tech-niques to clients. It’s a straightforward yet power-ful wealth management tool. For more information, call 1-888-CCH-REPS (1-888-224-7377), or visit us atCCHGroup.com/Viewplanadvanced.



http://cchgroup.com/viewplanadvanced


2009 Resource Guide

Ethics


Executive Search Firms

The Eppolito Group, Inc.521 5th Avenue, Suite 1700New York, NY 10175 Phone: (212) 292-4577

Financial Planning


Money Tree Software1600 SW Western Boulevard, Suite 110Corvallis, OR 97333 Phone: (877) 421-9815





Fixed Assets

Red Moon Solutions2201 Cantu Court, Suite 118Sarasota, FL 34232-6254 Phone: (800) 224-1260Fax: (941) 379-7111Contact: Traci WheelerE-mail: [email protected] Site: www.redmoonsolutions.com Initially designed to support Arthur Andersen'sinternal U.S. tax practice, Fixed Assets Manager™provides comprehensive accounting and tax fea-tures and straightforward navigation to simplifydaily fixed asset management tasks. FAM is certi-fied to integrate with SAP Business One andVertex Income Tax and can integrate with variousfinancial platforms. Adaptable to small businessneeds or complex scenarios of large corporations,FAM is in a class of its own.

Integrated Accounting Systems

Deacom, Inc.950 W. Valley Road, Suite 3000Wayne, PA 19087 Phone: (610) 971-2278Fax: (610) 971-2279Contact: Susan ShawE-mail: [email protected] Site: www.deacom.net Deacom, Inc. produces an integrated account-ing and Enterprise Resource Planning (ERP) soft-ware system for mid-to-large sized building com-ponent, modular building, pharmaceutical, special-ty chemical, food and beverage, paint and coating,adhesive and sealant, and cosmetic manufacturers.Visit www.deacom.net to schedule an onlinedemonstration, and learn how DEACOM can max-imize your productivity and profitability today.


Northeast Planning Corporation1150 Raritan RoadCranford, NJ 07016 Phone: (908) 709-0020

Strategies For Wealth800 Westchester Avenue, Suite N409Rye Brook, NY 10573 Phone: (914) 288-8800 or (914) 288-8943Fax: (914) 288-8920Contact: Nancy AllanE-mail: [email protected] Strategies for Wealth, founded in 1934 duringone of our country’s most challenging economicperiods, has evolved into one of the most prosper-ous and pioneering groups in the financial servicesindustry. Using a team approach, our accomplishedand credentialed advisors push the boundaries ofbreakthrough thinking to maximize your wealthand bring significant value to your business, careerand life. We are here to build your legacy.

Financial Services

Genworth Financial Securities Corp.200 N. Martingale Road, 7th FloorSchaumburg, IL 60173 Phone: (888) 744-2238

Official Payments Corp.6 Landmark Square, Suite 420Stamford, CT 06901 Phone: (203) 273-6980 Official Payments has become a leadingprovider of electronic payment solutions by providing our clients with the most reliable way toprocess their bills. Official Payments provides pay-ment solutions not just for taxes, but also for courtfees, utilities, tuition, rent, insurance, and more. When it comes to paying taxes, there's nothing like the satisfaction of knowing they're Officially Paid. Visit www.OfficialPayments.com/TaxPro.




2009 Resource Guide

Internet/Web

Blue Hue Interactive1985 Lookout DriveNorth Mankato, MN 56003 Phone: (877) 233-0774

Like Kind Exchange

Red Moon Solutions2201 Cantu Court, Suite 118Sarasota, FL 34232-6254 Phone: (800) 224-1260Fax: (941) 379-7111Contact: Traci WheelerE-mail: [email protected] Site: www.redmoonsolutions.com Maximize the tax benefits allowed under IRSCode Section 1031 and increase your bottom linewith LKEM, the comprehensive solution thatmeets the requirements of small- to mid-size com-panies with few exchanges or the needs of largecorporations with a significant number of 1031exchanges. Clients are assigned individual accountrepresentatives to receive personalized, quickresponses; resulting in a simple, reliable, safe andprofitable like-kind exchange process.

Marketing

The Singing CPAP.O. Box 1653Radio City StationNew York, NY 10101-1653 Phone: (877) DEAR IRS

Merchant Services

Capital Payments, LLC225 Broadhollow Road, Suite 122WMelville, New York 11747 Phone: (631) 719-8650

Nonprofit Software & Services

Araize130 Iowa Lane, #102Cary, NC 27511 Phone: (800) 745-4037Fax: (919) 460-5983Contact: Joseph ScaranoE-mail: [email protected] FastFund Nonprofit Software, designed byCPAs, is a cost-effective solution designed for theunique requirements of nonprofit organizations.Modules include General Ledger, AccountsPayable, Accounts Receivable, Cost Allocations,Payroll and Fund Raising. FastFund Accounting isdesigned to track multiple funds and programs.FastFund Payroll will allocate salaries and payrolltaxes based on percentages or hours worked.FastFund Raising is a comprehensive donor andprospect management system.

NYSSCPA InsuranceAdministrators

Pearl Insurance1200 E. Glen AvenuePeoria Heights, IL 61616 Phone: (800) 342-6501Fax: (309) 688-5444Contact: Kate WilliamsE-mail: [email protected] Pearl Insurance, marketer and administratorof the NYSSCPA Member Insurance Program,offers you and your family high-quality insuranceproducts at affordable group rates! This includesTerm Life, 10- and 20- Year Level Term Life,Senior Term Life, Accidental Death &Dismemberment, Disability, Hospital Indemnity,Catastrophe Major Medical and Dental Insurance.Call us today at 800-342-6501 or visitwww.nysscpainsurance.com to learn more about these valuable and economical plans.




Paperless Engagement

AdvanceCPA401 Main Street, Suite 1560Peoria, IL 61602 Phone: (866) 849-3426

CCH, a Wolters Kluwer business Phone: (800) PFX-9998Web Site: CCHGroup.com/EngagementProSystem fx® Engagement This paperless engagement tool leverages anintegrated electronic workpaper and trial balancesystem built from the ground up on Microsoft®

Word and Excel. Designed to increase the efficien-cy of trial balance and tax engagements,ProSystem fx® Engagement allows the user toseamlessly manage all engagement-related tasksand experience the benefits of a paperless office. For further information, call 1-800-PFX-9998 (1-800-739-9998), or visit us atCCHGroup.com/Engagement.

Payroll Services

Paychex, Inc.1393 Veterans Memorial Highway, Suite 401-SHauppauge, NY 11788 Phone: (631) 360-2400

SOLUTIONS Human Resources300 E. Oakland Park Boulevard, #308Fort Lauderdale, FL 33334 Phone: (800) 928-7449


Payroll Software

Advanced Micro Solutions, Inc.1709 S. State StreetEdmond, OK 73013 Phone: (800) 536-1099Fax: (800) 519-1174Contact: SalesE-mail: [email protected] Affordable. Flexible. Powerful. Advanced Micro Solutions' 1099-Etc has been redefining how small business looks at taxand payroll for over 20 years. In that time, whatstarted as a simple 1099 and W-2 form preparationprogram has blossomed into a robust tax/payrollpreparation suite without pricing itself out of the game. Visit www.1099-etc.com for a free demo!

Cheque-Mate Payroll for Accountants725-F Lakefield RoadWestlake Village, CA 91361 Phone: (800) 755-7846



http://cchgroup.com/engagement


2009 Resource Guide

Philanthropic Planning


Practice Management

CCH, a Wolters Kluwer business Phone: (800) PFX-9998Web Site: CCHGroup.comProSystem fx® Practice Management More than just time and billing, this full-featured product offers all of the tools firms needto efficiently manage their businesses, includingproject management, marketing, data mining, andintegration. ProSystem fx® Practice Managementutilizes the latest .Net technology to bring a power-ful solution that offers accountants better remoteconnectivity and richer reporting for improveddecision making, no matter the size of your firm. Created by the same developers who pro-duced the #1 rated Visual Practice Management,ProSystem fx Practice Management is designed toempower employees to manage their own time,encourage billers to bill on-screen and on-demand,

and inspire partners to better analyze the firm.Used by a large percentage of the PublicAccounting Report’s Top 100 firms in the U.S.,this product is the next generation in practice management solutions that will increase productiv-ity and allow firms to focus on client tasks. For further information, call 1-800 PFX-9998 (1-800-739-9998) or visit. CCHGroup.com/practicemanagement.

Office Tools Professional1051 West Columbia Way, Suite 201Lancaster, CA 93534 Phone: (888) 667-8440Fax: (661) 951-3875Contact: Sales RepresentativeE-mail: [email protected] Site: www.officetoolspro.com Firm management software providing a singlesource solution for all client, staff, office and docu-ment needs. Software designed with owners andmanagers in mind. Experience improved delega-tion, increased productivity and simplified officemanagement with this unique all-in-one software.Track time, due dates, assignments and billingfrom one place. Manage documents, email andworkflow easily. Complete integration with MS Office, Outlook and QuickBooks.


http://cchgroup.com


Productivity Suites

CCH, a Wolters Kluwer businessPhone: (800) PFX-9998Web Site: 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 widerange of products covering everything for the modern CPA firm – from document managementto fixed assets to tax preparation to paperlessengagements. For more information, call 1-800-PFX-9998(1-800-739-9998) or visit us at CCHGroup.com.

Professional Employer Organization


Professional Liability Insurance

Camico Mutual Insurance Company1235 Radio Road, 2nd FloorRedwood City, CA 94065 Phone: (650) 802-2500 or (800) 652-1772

Herbert H. Landy Insurance Agency75 Second Avenue, Suite 410Needham, MA 02494 Phone: (800) 336-5422Fax: (800) 344-5422Contact: John TorviE-mail: [email protected] Site: www.landy.com For almost five decades, The Herbert H.Landy Insurance Agency has been a nationalleader in providing Professional LiabilityInsurance for Accountants and other professionals.Offering underwriting experience, broad coverageoptions, superior service and risk management programs, we take pride in our commitment tounderstanding your Professional Liability Insurance needs.

Naplia5 Whittier StreetFramingham, MA 01701 Phone: (866) 262-7542

Qualified Intermediary or 1031 Exchange

LandAmerica 1031 Exchange Services140 East 45th StreetNew York, NY 10019 Phone: (212) 973-4807 or (212) 973-6721 Contact: Nicole M. De Santis, Esq.E-mail: [email protected] LandAmerica 1031 Exchange Services(“LES”) is a national 1031 qualified intermediaryand a wholly owned subsidiary of LandAmericaFinancial Group, Inc. (NYSE: LFG). LES offers afinancially secure, expertly guided service to facili-tate a full range of 1031 transactions includingdelayed, reverse, build to suit, multiple asset, andpersonal property exchanges.



http://cchgroup.com

http://www.landy.com


2009 Resource Guide

Real Estate

Hudson Land Company, LLC770 Lexington Avenue, 7th FloorNew York, NY 10065 Phone: (877) 907-1031

Receivables Financing

The Receivables Exchange220 Camp Street, 5th FloorNew Orleans, LA 70130 Phone: (800) 658-5880

Retirement & Income Planning

Nationwide FinancialP.O. Box 182021Columbus, OH 43218-2021 Phone: (800) 321-6064E-mail: www.nationwide.com/simplersolutions At Nationwide, we know what it means to beOn Your Side. It's what drives us to provide per-sonalized solutions for you to grow your businesswhile keeping your clients happy. We understandclients don't come to you seeking products. Theywant the confidence from knowing they arepreparing for the future. We keep it simple withcompetitive products, quality investments andunparalleled service.

Sales & Use Tax Compliance Products

CCH, a Wolters Kluwer businessPhone: (866) 513-CORPWeb Site: SalesTax.com CCH, a Wolters Kluwer business, offers theCorpSystem™ suite of solutions to help makesales and use tax compliance — from front-endbilling to back-office returns — a single, integratedtask with complete and accurate results. Productsinclude:

Sales Tax Returns Online This web-based solution offers outsourcingconvenience with the ease of online accessibilityfor companies seeking sales and use tax efficiency.With Sales Tax Returns Online, CCH stores theirtax information in its secure servers and completesthe forms. The system also lets them review, edit,print and audit tax returns from their desktop com-puters. Eliminated are the hassles of maintainingcomplex software or taking staff time for taxeswhile preserving timeliness and accuracy requirements.

Sales Tax Online For retailers with multi-state business oreCommerce activity, Sales Tax Online is a suite ofsoftware products that enables them to calculatesales taxes for different locations. With Sales TaxOnline, retailers can access the CertiCALC,CertiSHIP, and CertiFile databases online. Thesuite features the most up-to-date tax tables andsales tax laws. There is no software to maintain orupdates to track, which saves merchants’ time andheadaches. For further information, call 1-866-513-CORP (1-866-513-2677) or visit SalesTax.com

Sarbanes-Oxley

Transition/1 MAS333 W. Broadway, Suite 318Long Beach, CA 90802 Phone: (562) 590-4949


http://salestax.com

Sales Tax

SALT Link, LLC21 Holly LaneRye Brook, NY 10057 Phone: (914) 715-7221Contact: David J. Seiden, CPAE-mail: [email protected] Site: www.saltlink.com SALT Link, LLC specializes in state and localtaxes. In addition to working directly with compa-nies, we partner with CPA/Law firms to providequality and responsive answers to client's complexSALT issues. With over 20 years of SALT experi-ence, we can assist clients with multi-stateincome/franchise tax issues (e.g., compliancereviews, FIN 48 assistance, nexus review, auditrepresentation, M&A, etc.) and multi-statesales/use tax issues (e.g., taxability analysis, auditrepresentation, transaction analysis, refunds, etc.).

Selling Your Accountingand/or Tax Practice

Accounting Transition Advisors1230 Avenue of the Americas7th Floor, #744New York, NY 10020 Phone: (866) 279-8550Fax: (763) 647-1471Contact: Joel SinkinE-mail: [email protected] SUCCESSION PLANNING for youraccounting practices. ACCOUNTING TRANSI-TION ADVISORS. We have the experience of900+ successful closings to help you know theoptions. Valuations, Transaction Assistance, DealStructure, Transition Strategies, Documentation,Consulting, Introductions. Obtain a FREEREPORT on strategies that makes your succes-sion plan stronger at www.transitionadvisors.com. Confidentiality maintained. References avail-able. Contact Joel Sinkin: 1-866-279-8550, E-mail:[email protected]. Ask about ourFREE to the seller program including a proprietaryone that enables you to maintain income and con-trol while creating transition for the near future!

Software Suites

Deacom, Inc.950 W. Valley Road, Suite 3000Wayne, PA 19087 Phone: (610) 971-2278Fax: (610) 971-2279Contact: Susan ShawE-mail: [email protected] Site: www.deacom.net Deacom, Inc. produces an integrated account-ing and Enterprise Resource Planning (ERP) soft-ware system for mid-to-large sized building com-ponent, modular building, pharmaceutical, special-ty chemical, food and beverage, paint and coating,adhesive and sealant, and cosmetic manufacturers.Visit www.deacom.net to schedule an onlinedemonstration, and learn how DEACOM can maximize your productivity and profitability today.

Source Document Audimation

CCH, a Wolters Kluwer business Phone: (800) PFX-9998Web Site: CCHGroup.com/ScanProSystem fx® Scan ProSystem fx Scan combines a powerfuldatabase engine with a proprietary data dictionaryto automatically read and recognize client docu-ments (for example, W-2s, K-1s, interest state-ments, etc.) needed for preparing 1040 income taxreturns and other forms for accounting purposes.The software then sorts, bookmarks and outputsthese documents to a single, easy-to-navigate PDFfile, allowing the tax professional to use the manypowerful annotation tools provided by AdobeAcrobat to save time and money. For more information, call 1-800-PFX-9998(1-800-739-9998) or visit us atCCHGroup.com/Scan.



http://www.saltlink.com


http://cchgroup.com/scan


2009 Resource Guide

State Tax Audits

SALT Link, LLC21 Holly LaneRye Brook, NY 10057 Phone: (914) 715-7221Contact: David J. Seiden, CPAE-mail: [email protected] Site: www.saltlink.com SALT Link, LLC specializes in state and localtaxes. In addition to working directly with compa-nies, we partner with CPA/Law firms to providequality and responsive answers to client’s complexSALT issues. With over 20 years of SALT experience, we can assist clients with multi-stateincome/franchise tax issues (e.g., compliancereviews, FIN 48 assistance, nexus review, auditrepresentation, M&A, etc.) and multi-statesales/use tax issues (e.g., taxability analysis, auditrepresentation, transaction analysis, refunds, etc.).

State Taxes

SALT Link, LLC21 Holly LaneRye Brook, NY 10057 Phone: (914) 715-7221Contact: David J. Seiden, CPAE-mail: [email protected] Site: www.saltlink.com SALT Link, LLC specializes in state and localtaxes. In addition to working directly with compa-nies, we partner with CPA/Law firms to providequality and responsive answers to client’s complexSALT issues. With over 20 years of SALT experience, we can assist clients with multi-stateincome/franchise tax issues (e.g., compliancereviews, FIN 48 assistance, nexus review, auditrepresentation, M&A, etc.) and multi-statesales/use tax issues (e.g., taxability analysis, auditrepresentation, transaction analysis, refunds, etc.).

Strategic Alliances

CPA Partners500 N. Broadway, Suite 107Jericho, NY 11753 Phone: (516) 719-0150Fax: (516) 719-0153Contact: Pat Lanotte, CFPE-mail: [email protected] CPA Partners specializes in consulting withCPA Firms on the integration of financial servicesinto their practice, either formally or informally.We are unique in our ability to offer a completeprogram that helps our CPA partner firms in everyaspect of entering the financial services industry.Complimenting your advice, this alliance can helpstrengthen existing relationships by providingadditional value added services your clients areasking for and need.

Tax Attorneys

LandAmerica 1031 Exchange Services140 East 45th StreetNew York, NY 10019 Phone: (212) 973-4807 or (212) 973-6721Contact: Nicole M. De Santis, Esq.E-mail: [email protected] LandAmerica 1031 Exchange Services(“LES”) is a national 1031 qualified intermediaryand a wholly owned subsidiary of LandAmericaFinancial Group, Inc. (NYSE: LFG). LES offers afinancially secure, expertly guided service to facili-tate a full range of 1031 transactions includingdelayed, reverse, build to suit, multiple asset, andpersonal property exchanges.




Tax Compliance/Preparation


CCH, a Wolters Kluwer businessPhone: (800) PFX-9998Web Site: CCHGroup.com/TaxProSystem fx® Tax CCH’s ProSystem fx® Tax provides fullcapabilities for all types of federal and statereturns, including individual, partnership, corpora-tion, fiduciary, estate and gift, deferred compensa-tion, and exempt organization. It is the cornerstoneof the ProSystem fx Office suite of software. Tax’sleading technologies help professionals save timeand work smarter. Modules can be purchased individually orbundled to meet specific needs. ProSystem fx Taxperforms automatic calculations, overrides andoptimizations for every federal and state return.The industry’s most comprehensive diagnostic system tests for omissions and inconsistencies,allowing users to jump back to related input with asingle click.

Intuitive navigation panels, pop-up menus and“forms-stepping” features allow quick navigationthrough a return, and a comprehensive on-screenreview system features color-coded tick marks,field and global notes, lists, overrides, and estimates. The e-filing module enables individual, busi-ness, and specialty electronic filing. And a fullarray of value-added options help firms managetheir practices, simplify return preparation, andprovide revenue-generating services, like the TaxNotebook and Tax Library. ProSystem fx Tax is tightly integrated withother ProSystem fx Office software, such as Write-Up, Fixed Assets, Profit Driver, and Engagement.It is also highly integrated with popular office software, like Microsoft® Excel® and Word®.For more information, call 1-800-PFX-9998(1-800-739-9998), or visit us atCCHGroup.com/Tax.


SALT Link, LLCYour State and Local Tax Partner

We work with CPA/Law firms on complex SALT issues facing theirclients. We specialize in multi-stateincome/franchise taxes and sales/usetaxes. Whether your issues are:

■ Compliance Review ■ Nexus Analysis ■ M&A / Due Diligence ■ Voluntary Disclosures ■ SALT Minimization Planning ■ Combined Reporting Analysis ■ FIN 48 Assistance ■ One-time Questions

SALT Link, LLC is your Firm’sSALT Partner.

For more information, please contact:David Seiden, Managing Director

[email protected]

www.saltlink.com



http://cchgroup.com/tax


2009 Resource Guide

Tax Form Library


Tax News


L&M Production Design Group, Inc.5510 Cherokee Avenue, #200Alexandria, VA 22312 Phone: (703) 642-6505Fax: (703) 642-6005Contact: Paul LamoniaE-mail: [email protected] Site: www.taxtalktoday.tv Tax Talk Today Sponsored by the IRS andproduced by L&M Production Design Group,based in Alexandria, VA, Tax Talk Today is a free,live interactive Webcast aimed at educating tax professionals on the most contemporary and complex tax issues. The award-winning series airsmonthly at www.TaxTalkToday.tv and programsare archived on the site for one year. The liveWebcast enables viewers to ask questions via e-mail to the panelists and receive on-air answers.For additional information, contact Paul Lamoniaat (703) 642-6505 or [email protected] orvisit www.TaxTalkToday.tv.

Tax Preparation/Compliance

Official Payments Corp.6 Landmark Square, Suite 420Stamford, CT 06901 Phone: (203) 273-6980 Official Payments has become a leadingprovider of electronic payment solutions by providing our clients with the most reliable wayto process their bills. Official Payments providespayment solutions not just for taxes, but also for court fees, utilities, tuition, rent, insurance, and more. When it comes to paying taxes, there's nothing like the satisfaction of knowing they're Officially Paid. Visit www.OfficialPayments.com/TaxPro.



http://www.taxtalktoday.tv


Tax Software

2nd Story Software, Inc.1425 60th Street NE, Suite 300Cedar Rapids, IA 52402 Phone: (800) 573-4287Fax: (319) 447-4674Contact: Customer ServiceE-mail: [email protected] Powerful AND Affordable Tax Software! TaxACT Preparer’s software streamlines thetax preparation process while improving the bottom line for your business. • Preparer’s 1040 - $99 Prepare unlimited 1040 returns. • Preparer’s 1040 Enterprise - $199 Powerful networking & more! • Preparer’s 1040 Bundle - $500 Save money! Preparer’s 1040, 1040 All-States, & Unlimited E-filing. Try TaxACT FREE! Visitwww.taxact.com/cpajournal or call 1-800-573-4287 for your Free Evaluation Software.

IntelliTAX15395 SE 30th Place, Suite 300Bellevue, WA 98007 Phone: (800) 377-3337

Tax Research

CCH, a Wolters Kluwer Business Phone: (888) CCH-REPSWeb Site: CCHGroup.com/TRNCCH® Tax Research NetWork™ 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. TRN includes e-mail news notification, customized desktop,

express log-in, browser toolbar, client letter toolk-it, unclaimed property look-up, IRS actuarial fac-tors, and many other practice aids, tools, calcula-tors, forms and the CCH@Hand functionality. For more information, call 1-888-CCH-REPS (1-888-224-7377), or visit us atCCHGroup.com/TRN.

Tenant-In-Common Services

LandAmerica 1031 Exchange Services140 East 45th StreetNew York, NY 10019 Phone: (212) 973-4807 or (212) 973-6721 Contact: Nicole M. De Santis, Esq.E-mail: [email protected] LandAmerica 1031 Exchange Services(“LES”) is a national 1031 qualified intermediaryand a wholly owned subsidiary of LandAmericaFinancial Group, Inc. (NYSE: LFG). LES offers afinancially secure, expertly guided service to facilitate a full range of 1031 transactions including delayed, reverse, build to suit, multipleasset, and personal property exchanges.

Time & Billing

Office Tools Professional1051 West Columbia Way, Suite 201Lancaster, CA 93534 Phone: (888) 667-8440

TPS Software Inc.4939 Chalet PlaceNorth Vancouver, BC V7R 4X4 CanadaPhone: (888) 877-2231



http://cchgroup.com/trn


2009 Resource Guide

1040 Software

2nd Story Software, Inc.1425 60th Street NE, Suite 300Cedar Rapids, IA 52402 Phone: (800) 573-4287Fax: (319) 447-4674Contact: Customer ServiceE-mail: [email protected] Powerful AND Affordable Tax Software! TaxACT Preparer’s software streamlines thetax preparation process while improving the bot-tom line for your business. • Preparer’s 1040 - $99 Prepare unlimited 1040 returns. • Preparer’s 1040 Enterprise - $199 Powerful networking & more! • Preparer’s 1040 Bundle - $500 Save money! Preparer’s 1040, 1040 All-States, & Unlimited E-filing. Try TaxACT FREE! Visitwww.taxact.com/cpajournal or call 1-800-573-4287 for your Free Evaluation Software.

W-2/1099 Software

Advanced Micro Solutions, Inc.1709 S. State StreetEdmond, OK 73013 Phone: (800) 536-1099Fax: (800) 519-1174Contact: SalesE-mail: [email protected] Affordable. Flexible. Powerful. Advanced Micro Solutions' 1099-Etc hasbeen redefining how small business looks at taxand payroll for over 20 years. In that time, whatstarted as a simple 1099 and W-2 form preparationprogram has blossomed into a robust tax/payrollpreparation suite without pricing itself out of the game. Visit www.1099-etc.com for a free demo!

FileTaxes.com2480 Walker Avenue NWGrand Rapids, MI 49544 Phone: (800) 968-1099

Greatland Corporation2480 Walker Avenue NWGrand Rapids, MI 49544 Phone: (800) 968-1099


Wealth Management & Financial Planning


Workflow Management

Office Tools Professional1051 West Avenue M, Suite 201Lancaster, CA 93534 Phone: (888) 667-8440Fax: (661) 951-3875Contact: Sales RepresentativeE-mail: [email protected] Site: www.officetoolspro.com Firm management software providing a singlesource solution for all client, staff, office and doc-ument needs. Software designed with owners andmanagers in mind. Experience improved delega-tion, increased productivity and simplified officemanagement with this unique all-in-one software.Track time, due dates, assignments and billing

from one place and manage documents, email andworkflow easily. Complete integration with MSOffice, Outlook and QuickBooks.

Write-Up Software

CCH, a Wolters Kluwer businessPhone: (800) PFX-9998Web Site: CCHGroup.com/WriteUpProSystem fx® Write-Up ProSystem fx® Write-Up helps firms viewand mine data to streamline the day-to-day man-agement of their clients’ operations. Powerfulreporting capabilities allow firms to accuratelyanalyze their clients’ financial positions. The program can also be customized so itworks within the existing workflow. Transactionscan be coded by departments, divisions, locations,and other categories. Information can be filteredand sorted for customized reports, and the menusand toolbars can be adjusted and personalized. Write-Up includes a variety of tools to helpfirms expand their payroll businesses, includingsignature-ready payroll forms, ready-do-print1099s, payroll and tax liability reports, and con-venient payroll processing. Client bank accountscan be reconciled with one-click access to revealcurrent or past reconciliations. Tightly integrated with other solutions offeredin the ProSystem fx Office Suite, Write-Up letsend users export data to ProSystem fx Tax forquicker tax return preparation. Customized state-ments and reports can be exported to ProSystem fxEngagement and Trial Balance, and PDFs of state-ments and reports can be uploaded into ProSystemfx Document. For more information, call 1-800-PFX-9998(1-800-739-9998), or visit us atCCHGroup.com/WriteUp.



http://cchgroup.com/writeup




2009 Resource Guide

Company Index2nd Story Software, Inc. - 21, 22

Accelerated Information Systems - 7

Accounting Transition Advisors - 17

AdvanceCPA - 13

Advanced Micro Solutions, Inc. - 13, 22

Araize - 12

Arnold Standard Cos. - 6

Audimation Services, Inc. - 7

Bisk Education, Inc. - 3, 6, 7, 10, 19, 20, 23

Blue Hue Interactive - 12

Brentmark Software, Inc. - 9

Camico Mutual Insurance Company - 15

Capital Payments, LLC - 12

CCH, a Wolters Kluwer business - 3, 8, 9, 13, 14,

15, 16, 17, 19, 21, 23

Ceelox - 7

Cheque-Mate Payroll for Accountants - 13

Construction Cost Recovery, Inc. - 6

Cougar Mountain Software - 3

CPA Partners - 18

CYMA Systems - 3

Deacom, Inc. - 4, 7, 11, 17

Doc.It Inc. - 8

DocuLex, Document Management Software - 8

Eppolito Group, Inc., The - 10

FileTaxes.com - 22

Genworth Financial Securities Corp. - 11

Gillett Publishing LLC - 9

Greatland Corporation - 22

Herbert H. Landy Insurance Agency - 15

Hudson Land Company, LLC - 16

Incbert - 5

IntelliTAX - 21

Interwoven, Inc. - 8


Intuit, Inc. - 4

KeyScan - Document Scanner PC Keyboard - 8

L&M Production Design Group, Inc. - 20

LandAmerica 1031 Exchange Services - 15, 18, 21

Money Tree Software - 10

Monroe, The Calculator Company - 5

Naplia - 15

National Network of Accountants (NNA) - 5, 6,

10, 14

Nationwide Financial - 16

Nexus Systems - 9

Northeast Planning Corporation - 11

NP Systems, Inc. - 5

Office Tools Professional - 8, 14, 21, 23

Official Payments Corp. - 11, 20

Pace University - Lubin School of Business - 3

Paisley - 3

Paychex, Inc. - 13

Pearl Insurance - 12

PROPHIX Software - 4

Receivables Exchange, The - 16

Red Moon Solutions - 4, 11, 12

Sageworks, Developer of Profit Cents - 4

SALT Link, LLC - 17, 18

Singing CPA, The - 12

SOLUTIONS Human Resources - 13

Strategies For Wealth - 11

thecalculatorstore.com - 5

TIW Technology, Inc. - 4

TPS Software Inc. - 21

Transition/1 MAS - 16

UBCC - 5, 13, 15

WithumSmith+Brown,

Certified Public Accountants - 3

WizSoft Inc. - 4

WORLDOX - 9



AAbdolmohammadi, Mohammad J., and C. Richard

Baker, Moral Reasoning and QuestionableBehavior: A Study of Extensive Copying from theInternet by Accounting Students, Nov, 58, R&L,Ethics

Aldhizer, George R. III, Paul E. Juras, and Dale R.Martin, Using Automated Identity and AccessManagement Controls: Protecting a NetworkAgainst Insider Attacks, Sep, 66, TECH, The CPAand the Computer

Alltizer, Richard L., Brian P. McAllister, and Bill D.Jarnagin, FIN 48: Accounting and AuditingImplications, Aug, 44, A&A, Financial Reporting

Anders, Susan B., Website of the Month: 1040.com,Apr, 73, TECH, What to Bookmark

———, Website of the Month: AccountantsWorld, July,73, TECH, What to Bookmark

———, Website of the Month: BNA Tax & Accounting,Feb, 72, TECH, What to Bookmark

———, Website of the Month: CPA2Biz, May, 72,TECH, What to Bookmark

———, Website of the Month: Forensic AccountingResources, June, 72, TECH, What to Bookmark

———, Website of the Month: International TaxInstitute, Jan, 73, TECH, What to Bookmark

———, Website of the Month: NewRetirement, Sep,72, TECH, What to Bookmark

———, Website of the Month: Rosen Seymour ShapssMartin & Company LLP, Nov, 72, TECH, What toBookmark

———, Website of the Month: SmartMoney’s TaxGuide, Mar, 72, TECH, What to Bookmark

———, Website of the Month: Tax Foundation, Dec,72, TECH, What to Bookmark

———, Website of the Month: Try XBRL, Aug, 72,TECH, What to Bookmark

———, Website of the Month: WikiCPA, Oct, 72,TECH, What to Bookmark

Anders, Susan B., and Carol M. Fischer, A ClearLook at Tax Software: 2008 Annual Survey ofNew York State Practitioners, May, 20, INF

Anderson, David, and Martin J. Lieberman, Will theReal Business Valuation Standards Please StandUp? The AICPA’s SSVS Compared to USPAP andOther Business Valuation Standards, Jan, 22, A&A,Standards Setting

Anderson, Seth C., Lynn Comer Jones, and JohnnyJohnson, Master Limited Partnerships: Tax andInvestment Issues, Dec, 48, FIN, PersonalFinancial Planning

Andrews, Angela, B. Anthony Billings, and Han Yi,Tax Gross Up: Recruiting Tool, or MoreCompensation?, July, 30, A&A, FinancialAccounting

Apostolou, Barbara, and Nicholas G. Apostolou,Derivatives: New Disclosures Required, Nov, 28,A&A, Financial Accounting

Apostolou, Nicholas G., and Barbara Apostolou,Derivatives: New Disclosures Required, Nov, 28,A&A, Financial Accounting

Apostolou, Nicholas, and D. Larry Crumbley,Auditors’ Responsibilities with Respect to Fraud: APossible Shift?, Feb, 32, A&A, Auditing

Armstrong, Frank III, The Fiduciary’s DefaultInvestment Choice: Index Funds Provide SomeSafe Harbor for Fiduciaries, Nov, 46, FIN,Personal Financial Planning

———, How Much Diversification Is Enough? Craftinga Portfolio That Minimizes Uncompensated Risk,Jan, 48, FIN, Personal Financial Planning

———, The New 401(k) Landscape: How PlanSponsors Can Adapt, Sep, 6, PER, EmployeeBenefit Plans


2008 Article Index

The CPA Journal – Index to Volume 78January 2008 – December 2008

A&A: ACCOUNTING & AUDITING | FIN: FINANCE | INF: IN FOCUS | MGMT: MANAGEMENT | PER: PERSPECTIVES | R&L: RESPONSIBILITIES & LEADERSHIP |

TAX: TAXATION | TECH: TECHNOLOGY

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BBadawi, Ibrahim M., and Nina T. Dorata,

International Convergence: The Case ofAccounting for Business Combinations, Apr, 36,A&A, International Accounting

Bagby, John W., and John Ruhnka, ForensicImplications of Metadata in Electronic Files, June,68, TECH, Information Technology Management

Baker, C. Richard, The Inevitable Move to IFRS?,Dec, 6, PER, Viewpoint

Baker, C. Richard, and Mohammad J.Abdolmohammadi, Moral Reasoning andQuestionable Behavior: A Study of ExtensiveCopying from the Internet by Accounting Students,Nov, 58, R&L, Ethics

Bangura, Jeneba, Uphill Climb on the AccountingCareer Path, May, 19, PER, Inbox: Letter to theEditor

Baroody, James, and Thomas Tribunella, 20Questions on Open Source Accounting Software,July, 67, TECH, Software

Barragato, Charles A., An Educator’s Perspective(Meeting of the Minds: Preparing FutureAccounting Professionals, Part 2), Apr, 22, INF

Barton, Peter C., and Clayton R. Sager, BasisOverstatement Does Not Trigger Six-Year Statuteof Limitations, June, 38, TAX, Federal Taxation

Basile, Anthony, Robert Katz, Neil D. Katz, andHarold Finkelstein, New Preparer Penalties:‘Let’s Be Careful Out There,’ July, 40, TAX,Federal Taxation

Bastoli, Joyce, A Recruiting Consultant’s Perspective(Meeting of the Minds: Preparing FutureAccounting Professionals, Part 2), Apr, 23, INF

Bencivenga, Joseph V., The Author Responds, Mar,14, PER, Inbox: Letters to the Editor

———, How We Lost the Public Trust, Dec, 15, PER,Inbox: Letters to the Editor

———, Sarbanes-Oxley: A Bill of Goods, Jan, 13, PER,Inbox: Letters to the Editor

Benco, Daniel C., Dwayne N. McSwain, and TerryK. Patton, Intangibles: Governments’ ForgottenCapital Assets, Apr, 40, A&A, GovernmentAccounting

Berg, Gary G., Michelle S. Freeman, and Kent N.Schneider, Analyzing the TJ Maxx Data SecurityFiasco: Lessons for Auditors, Aug, 34, A&A,Auditing

Bergman, Rodney, and Rosanne Williams, Today’sFinance Workforce: No Longer Just the ‘NumbersGuys,’ June, 11, PER, Emerging Issues

Billings, B. Anthony, Angela Andrews, and Han Yi,Tax Gross Up: Recruiting Tool, or MoreCompensation?, July, 30, A&A, FinancialAccounting

Biondo, John, James M. Fornaro, and Rita J.Buttermilch, Accounting for NonmonetaryExchanges: Conceptual and Practical Implicationsof SFAS 153, Feb, 38, A&A, Accounting

Bird, Bruce M., and Marcia Sakai, MilitaryRetirement Benefits: Structuring Payments asDeductible Alimony, Aug, 52, FIN, PersonalFinancial Planning

Bird, Bruce M., Mark A. Segal, and BarbaraLeonard, Tax Consequences of Home Sales andForeclosures: Making the Best of a Bad Situation,Sep, 34, TAX, Tax Planning

Bird, Bruce M., Mark A. Segal, and Marcia Sakai,Partnership Tax Allocation May Do More Harmthan Good, Dec, 10, PER, State & Local Taxation

Bloom, Robert, and Jayne Fuglister, Analysis ofSFAS 157, Fair Value Measurements: StartingPoint for Making Difficult Valuations, Jan, 36,A&A, Accounting

Bloom, Robert, and Mark Myring, Charting theFuture of the Accounting Profession: Recruitingand Retaining the Next Generation, June, 65, R&L,Future of the Profession

Bloom, Robert, and David Schirm, An Analysis ofthe GAO Study on Audit Market Concentration,Apr, 6, PER, Emerging Issues

Boll, Jennifer M., Out-of-State Sales Tax Collections:Is Physical Presence Still the Standard?, Aug, 48,TAX, State & Local Taxation

Borgia, Carl, and Philip H. Siegel, How theSarbanes-Oxley Act Is Affecting Profitability in theBanking Industry: A Comparison Study of theInitial Impact, Aug, 13, PER, Emerging Issues

Brackney, Kennard S., and R. David Mautz, Jr.,The Private Company Financial ReportingCommittee: A New Voice in FASB’s Process, July,14, INF

Brazel, Joseph F., How Do Financial StatementAuditors and IT Auditors Work Together?, Nov, 38,A&A, Auditing

Bregman, William, The Complete Idiot’s Guide toSuccess as a Personal Financial Planner, by JohnP. Napolitano, Sep, 14, PER, Book Review

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Brenner, Vincent C., Vincent C. Brenner, Jr., andMonica Jeancola, New Reporting Standards forNoncontrolling Interests: Benefits Include GreaterComparability and Conceptual Consistency, July,34, A&A, Accounting

Brenner, Vincent C. Jr., Vincent C. Brenner, andMonica Jeancola, New Reporting Standards forNoncontrolling Interests: Benefits Include GreaterComparability and Conceptual Consistency, July,34, A&A, Accounting

Brody, Denis, and Vicki Kasomenakis, PropertyRights of a Disinherited Spouse, May, 50, FIN,Personal Financial Planning

Brown, Kevin F., and P. Paul Lin, RFID Deployment:Considerations for Accountants, Aug, 68, TECH,The CPA and the Computer

Bryan, Stephen, and Steven Lilien, The Case ofInterest Rate Swaps and Questions for the PozenCommittee: Why Ironclad Rules?, June, 26, A&A,Accounting

Bryant, Stephanie M., Dan N. Stone, and Ben Wier,Reducing Materialism Through Financial Literacy,Feb, 12, PER, Viewpoint

Buckhoff, Thomas A., and LeVon E. Wilson, EthicalLessons for Accountants, Nov, 54, R&L, Ethics

Burke, Jacqueline A., Robert Katz, Sheila A.Handy, and Ralph S. Polimeni, Research Skills:A Fundamental Asset for Accountants, Jan, 66,R&L, Education

Burnett, Sharon, and Darlene Pulliam,GlaxoSmithKline and the IRS Finally Find Reliefwith Zantac: Longstanding Dispute over TransferPricing Settled, June, 40, TAX, Corporate Taxation

Busch, Jeannine A., Gerald H. Lander, and AlanReinstein, Controlling Nursing Home Fraud, Oct,60, MGMT, CPA Consultant

Buttermilch, Rita J., James M. Fornaro, and JohnBiondo, Accounting for Nonmonetary Exchanges:Conceptual and Practical Implications of SFAS153, Feb, 38, A&A, Accounting

CCabrera, Luis, Widespread Acceptance of IFRS

Continues: Is It Time for U.S. Companies toPrepare for the Transition?, Mar, 36, A&A,International Accounting

Cameron, Jonathan A., and Ted D. Englebrecht, TaxPlanning Rules for Ministers, Sep, 40, TAX,Federal Taxation

Campbell, Michael C., and C. Randy Howard,Threats to the CPA Credential in the InternationalMarketplace, Mar, 6, PER, Future of the Profession

Carpenter, Brian W., and Daniel P. Mahoney,Closing the ‘GAAP Gap’: The Case of BusinessCombinations, Dec, 28, A&A, Accounting

Carpenter, Charles G., and Clayton A. Hock, The150-Hour Requirement’s Effect on the CPA Exam:Candidate Performance in Florida, New York, andTexas, June, 62, R&L, Education

Carslaw, Charles, Sonja Pippin, and RichardMason, Tax Rebate Checks as Economic Stimulus:Consequences of the Economic Stimulus Act of2008 for Individual Taxpayers, Aug, 6, PER,Emerging Issues

Chan, Anthony S., Building a World-Class ComplianceProgram: Best Practices and Strategies forSuccess, by Martin T. Biegelman with Daniel R.Biegelman, Aug, 16, PER, Book Review

Chene, Douglas, and George Violette, CampusRecruiting: What Local and Regional AccountingFirms Look for in New Hires, Dec, 66, R&L,Future of the Profession

Chisholm, Paul, Disaster Recovery Planning IsBusiness-Critical, July, 11, PER, Sound Advice

Choi, Victor, Gerry H. Grant, and Andrew D. Luzi,Insights from the SEC’s XBRL Voluntary FilingProgram, Dec, 69, TECH, Electronic Reporting

Clausen, Thomas S., Keith T. Jones, and Jay S.Rich, Appraising Employee PerformanceEvaluation Systems: How to Determine If anOverhaul Is Needed, Feb, 64, MGMT, HumanResources

Clovey, Robert, and Olajide Oladipo, The VITAProgram: A Catalyst for Improving AccountingEducation, Dec, 60, R&L, Education

Costello, D. Michael, and Joanie E. Sompayrac,Thinking Merger? A Proper Courtship Can Avert aNasty Divorce, Jan, 63, MGMT, PracticeManagement

Cox Edmondson, Vickie, Black Accountants GiveBack Too, May, 17, PER, Viewpoint

Cripe, Brad, and Brian McAllister, Improper Releaseof Proprietary Information: Firm SpecializationIncreases the Risks, Mar, 52, MGMT, Accountant’sLiability

Crumbley, D. Larry, and Nicholas Apostolou,Auditors’ Responsibilities with Respect to Fraud: APossible Shift?, Feb, 32, A&A, Auditing


2008 Article Index

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DDalton, Thomas M, and Diane D. Pattison, Deciding

Whether to Work While Collecting Social Security:Earned Income Can Reduce Early RetirementBenefits, July, 48, FIN, Personal FinancialPlanning

Daroca, Frank P., Debating the Value of SOX, Oct, 14,PER, Inbox: Letters to the Editor

Davis, Michael, and James A. Largay III,Consolidated Financial Statements: Major ChangesComing!, Feb, 26, A&A, Accounting

DeCristofaro, John, Remember Foreign ExchangeFluctuations When Reporting and AnalyzingOperating Results, Jan, 32, A&A, InternationalAccounting

DeVito, Francis C., CFF a Niche Designation, Sep, 12,PER, Inbox: Letters to the Editor

Dodwell, William J., Six Years of the Sarbanes-OxleyAct: Are We Better Off?, Aug, 38, A&A, FinancialReporting

Dorata, Nina T., and Ibrahim M. Badawi,International Convergence: The Case ofAccounting for Business Combinations, Apr, 36,A&A, International Accounting

D’Orazio, Dominic A., and Joseph T. Wells, ‘AlohaHawaii’: How to Unravel a Fraudulent TravelReimbursement Scheme, June, 50, MGMT, Fraud

Dorsa, Christie, A Recent Graduate’s Perspective(Meeting of the Minds: Preparing FutureAccounting Professionals, Part 1), Mar, 18, INF

Downs, Alexis, Roxanne Gooch, and Carl Pitchford,Marks & Spencer: A Case for Pro-European TaxHarmonization, Jan, 40, TAX, InternationalTaxation

Dustin, Daniel J., New York’s Requirements forLicensure (Meeting of the Minds: Preparing FutureAccounting Professionals, Part 1), Mar, 20, INF

EEber, William A., CFF a Worthwhile Designation, Oct,

14, PER, Inbox: Letters to the Editor

Ehlen, Craig R., and Darryl C. Spurlock, CPAService on Nonprofit Boards: A CautionaryPerspective, Aug, 11, PER, Sound Advice

Ehrlich, Craig P., and Joanne D. Williams, LimitingLiability Through Contractual Agreement: Can anEngagement Letter Be Made Bulletproof?, Dec,54, MGMT, Accountant’s Liability

Elfrink, John A., and Gregg S. Woodruff, Recruitingthe Best and the Brightest: The Role of AccountingSocieties, Feb, 68, R&L, Future of the Profession

Engel, Marc, Business Fairy Tales: Grim Realities ofFictitious Financial Reporting, by Cecil W.Jackson, Dec, 14, PER, Book Review

Englebrecht, Ted D., and Jonathan A. Cameron, TaxPlanning Rules for Ministers, Sep, 40, TAX,Federal Taxation

English, Tom, and Bill Lathen, Mortgage ForgivenessDebt Relief Act of 2007 Reduces Negative TaxConsequences from Foreclosures, Apr, 44, TAX,Federal Taxation

FFierstein, Sharon Sabba, A Practitioner’s View on

Recruiting New Professionals (Meeting of theMinds: Preparing Future Accounting Professionals,Part 1), Mar, 22, INF

Fierstein, Sharon Sabba (Chair, QualityEnhancement Policy Committee), Examinationof Pre-Certification Education: An NYSSCPAWhite Paper and additional commentary, Aug, 26,INF

Finkelstein, Harold, Anthony Basile, Robert Katz,and Neil D. Katz, New Preparer Penalties: ‘Let’sBe Careful Out There,’ July, 40, TAX, FederalTaxation

Fischer, Carol M., and Susan B. Anders, A ClearLook at Tax Software: 2008 Annual Survey ofNew York State Practitioners, May, 20, INF

Fleming, Arron Scott, Stephen E. Silver, andRichard A. Riley, Jr., Preventing and DetectingCollusive Management Fraud: The AuditCommittee’s Oversight Role, Oct, 46, A&A,Auditing

Flesher, Dale L., Gary John Previts, and Andrew D.Sharp, The Right to Practice Without the Right toVote: Reflections on the Legacy of the FirstWomen CPAs, July, 6, PER, Viewpoint

Flinn, Ronald E., An Educator Disagrees with ‘TheFuture of the Profession,’ July, 13, PER, Letter tothe Editor

Foltin, Craig, Unrest in Government Accounting:GASB and the GFOA Square Off, Mar, 26, A&A,Government Accounting

Fornaro, James M., Rita J. Buttermilch, and JohnBiondo, Accounting for Nonmonetary Exchanges:Conceptual and Practical Implications of SFAS153, Feb, 38, A&A, Accounting

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Freeman, Michelle S., Gary G. Berg, and Kent N.Schneider, Analyzing the TJ Maxx Data SecurityFiasco: Lessons for Auditors, Aug, 34, A&A,Auditing

Fritzsch, Ralph B., and Neal R. VanZante, SocialSecurity Planning: Emphasis on Married Couples,Sep, 48, FIN, Personal Financial Planning

Fuglister, Jayne, and Robert Bloom, Analysis ofSFAS 157, Fair Value Measurements: StartingPoint for Making Difficult Valuations, Jan, 36,A&A, Accounting

GGabbin, Alexander L., and Jean T. Wells, Tax

Workpapers and Work Product Privilege: Textronand the Auditor-Attorney Relationship, Apr, 66,MGMT, Practice Consultant

Garrison, Chlotia P., An Evaluation of Passwords:Document Management Increases the Need forSecure Passwords, May, 70, TECH, The CPA andthe Computer

Gates, Sandra K., The Time to Change AcademicResearch Is Now, Aug, 17, PER, Inbox: Letters tothe Editor

Gilfix, Michael, and Bernard A. Krooks, AssetProtection Planning: Medicaid and the DeficitReduction Act of 2005, Feb, 56, FIN, PersonalFinancial Planning

Goggins, Alan, Related-Party Pricing: U.S. Customsand Border Protection Versus the IRS, Apr, 58,FIN, The CPA in Industry

Goldstein, Stanley, Kudos on the DiNapoli Interview,Oct, 15, PER, Inbox: Letters to the Editor

Golen, Steven, and David H. Lynch, The Importanceof Listening Skills in Tax Preparation, Sep, 56,MGMT, Management Tools

Gooch, Roxanne, Alexis Downs, and Carl Pitchford,Marks & Spencer: A Case for Pro-European TaxHarmonization, Jan, 40, TAX, InternationalTaxation

Gradison, Bill, Opening Remarks (Meeting of theMinds: Preparing Future Accounting Professionals,Part 1), Mar, 18, INF

Grant, Gerry, Complying with the SEC’sCompensation Discussion and AnalysisRequirements, Sep, 30, A&A, SEC Practice

Grant, Gerry H., Victor Choi, and Andrew D. Luzi,Insights from the SEC’s XBRL Voluntary FilingProgram, Dec, 69, TECH, Electronic Reporting

Grumet, Louis, Bringing Accountancy into the 21stCentury: Help New York State LegislatorsStrengthen the Profession, Apr, 7, PER, Publisher’sColumn

———, A Decade of Change, the Journey So Far, June,7, PER, Publisher’s Column

———, Embracing a Borderless, TechnologicallyAdvanced World: Time for a New Era ofAccounting Regulation, Feb, 7, PER, Publisher’sColumn

———, Getting Smart About Continuing ProfessionalEducation: Time for Uniformity in Areas OtherThan Just the CPA Exam, Mar, 7, PER, Publisher’sColumn

———, ‘If I Only Had a CFF’: But Why Give CPAsSomething They Already Have?, July, 7, PER,Publisher’s Column

———, Let’s Learn to Walk … Before Running toInternational Standards, Sep, 7, PER, Publisher’sColumn

———, Minorities in the Accounting Profession: MuchRemains to Be Done, Jan, 7, PER, Publisher’sColumn

———, The Only Real Mistakes … Are the Ones WeDon’t Learn From, Dec, 7, PER, Publisher’sColumn

———, Putting Taxes into Focus: EvaluatingCandidates’ Proposals with the SET Tax, Oct, 7,PER, Publisher’s Column

———, Something Is Wrong: Accounting Reform BillFalls Short in a ‘Dysfunctional’ Legislature, Aug,7, PER, Publisher’s Column

———, Underfunding Public Protection, Nov, 7, PER,Publisher’s Column

———, Yellow Book: The Gold Standard: WorkingToward Better Government Audits in New YorkState, May, 7, PER, Publisher’s Column

Grupe, Fritz H., and Jeanne H. Yamamura, EthicalConsiderations for Providing Professional ServicesOnline, May, 62, R&L, Ethics

HHaber, Gary, Connecting the Dots: Count Me In, Jan,

13, PER, Inbox: Letters to the Editor

Haber, Jeffry, and Peter Romaniuk, Charities andTerrorist Financing: What CPAs Need to Know,Mar, 48, FIN, Not-for-Profit Organizations


2008 Article Index

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Hamlen, Susan S., Accounting Curriculum Changes:One University’s Transition (Meeting of the Minds:Preparing Future Accounting Professionals, Part 1),Mar, 23, INF

Handy, Sheila A., Jacqueline A. Burke, RobertKatz, and Ralph S. Polimeni, Research Skills: AFundamental Asset for Accountants, Jan, 66, R&L,Education

Harmelink, Philip J., and William M.VanDenburgh, Accounting Implications of theSubprime Meltdown: The Peril of Forgetting theFundamentals, Dec, 24, A&A, Accounting

Harris, Judith, and Randall Rentfro, Living Up tothe Spirit of Narrative Reporting Guidance:Improving MD&A by Looking to Global BestPractices, July, 24, A&A, Financial Reporting

Heesacker, Gary, and Ronald R. Tidd, DigitalSignatures and Certificates: EnsuringAuthentication and Non-repudiation, May, 60,MGMT, Practice Management

Herbes, Stephen F., Performance-Based CompensationExemption in Severance Protection Cases: IRSReverses Its Position, July, 46, TAX, FederalTaxation

Hermanson, Dana R., and Richard W. Houston,Quality Control Defects Revealed in SmallerFirms’ PCAOB Inspection Reports, Dec, 36, A&A,Auditing

Hermanson, Dana R., Daniel M. Ivancevich, andSusan H. Ivancevich, SOX Section 404 MaterialWeaknesses Related to Revenue Recognition, Oct,40, A&A, Financial Reporting

Higher Education Committee (Cynthia L. Krom,Chair), Comments on Pre-Certification EducationWhite Paper, Aug, 32, INF

Hildebrand, Mary J., and Matthew Savare, PrivacyPrinciples for Accountants: Legal Issues andBusiness Opportunities, May, 54, MGMT, PracticeManagement

Hock, Clayton A., and Charles G. Carpenter, The150-Hour Requirement’s Effect on the CPA Exam:Candidate Performance in Florida, New York, andTexas, June, 62, R&L, Education

Hoffman, Michael J.R., Karen S. McKenzie, andSusan Paris, Paper or Plastic: CPAs Can EducateCollege Students on Responsible Credit Card Use,Sep, 16, INF

Hopson, James F., Economic Stimulus Act of 2008:Analysis of Major Provisions, June, 9, PER,Emerging Issues

Houston, Richard W., and Dana R. Hermanson,Quality Control Defects Revealed in SmallerFirms’ PCAOB Inspection Reports, Dec, 36, A&A,Auditing

Howard, C. Randy, and Michael C. Campbell,Threats to the CPA Credential in the InternationalMarketplace, Mar, 6, PER, Future of the Profession

Howard, John, Debating the Efficacy of Sarbanes-Oxley, Mar, 14, PER, Inbox: Letters to the Editor

Hutson, Thomas A., The AICPA Business ValuationStandard SSVS 1: Advice for Tax Preparers, Dec,44, TAX, Business Valuation

IIvancevich, Daniel M., Dana R. Hermanson, and

Susan H. Ivancevich, SOX Section 404 MaterialWeaknesses Related to Revenue Recognition, Oct,40, A&A, Financial Reporting

Ivancevich, Susan H., Dana R. Hermanson, andDaniel M. Ivancevich, SOX Section 404 MaterialWeaknesses Related to Revenue Recognition, Oct,40, A&A, Financial Reporting

JJackson, George S., Individual Income Tax Planning:

A Conceptual Approach, Feb, 52, TAX, TaxPlanning

Jagolinzer, Philip, and Bert J. Zarb, What AreStudents Taught in International AccountingCourses? The Need for Global Education in U.S.Classrooms, Sep, 60, R&L, Education

Jarnagin, Bill D., Richard L. Alltizer, and Brian P.McAllister, FIN 48: Accounting and AuditingImplications, Aug, 44, A&A, Financial Reporting

Jeancola, Monica, Vincent C. Brenner, and VincentC. Brenner, Jr., New Reporting Standards forNoncontrolling Interests: Benefits Include GreaterComparability and Conceptual Consistency, July,34, A&A, Accounting

Jeffrey, Chris, Internal Control at Private Companiesand Nonprofits: Using SOX to Your Advantage,Sep, 52, MGMT, Practice Management

Jelinek, Kate, and Ronald Jelinek, Friend or Foe: IsYour Audit Staff Helping or Hurting Your Firm?,Aug, 60, MGMT, CPA Consultant

Jelinek, Ronald, and Kate Jelinek, Friend or Foe: IsYour Audit Staff Helping or Hurting Your Firm?,Aug, 60, MGMT, CPA Consultant

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Jenkins, Carl, and Steven Wolf, As the Move to IFRSAccelerates, Liability Looms for Unprepared U.S.CPAs, Nov, 48, MGMT, Practice Management

Johnson, Johnny, Lynn Comer Jones, and Seth C.Anderson, Master Limited Partnerships: Tax andInvestment Issues, Dec, 48, FIN, PersonalFinancial Planning

Jones, Keith T., Thomas S. Clausen, and Jay S.Rich, Appraising Employee PerformanceEvaluation Systems: How to Determine If anOverhaul Is Needed, Feb, 64, MGMT, HumanResources

Jones, Lynn Comer, Johnny Johnson, and Seth C.Anderson, Master Limited Partnerships: Tax andInvestment Issues, Dec, 48, FIN, PersonalFinancial Planning

Juras, Paul E., George R. Aldhizer III, and Dale R.Martin, Using Automated Identity and AccessManagement Controls: Protecting a NetworkAgainst Insider Attacks, Sep, 66, TECH, The CPAand the Computer

KKarl, Peter A. III, Twenty Questions Answered in the

Acquisition or Disposition of a Business: Strategiesfor Structuring Transactions and Business Entities,Mar, 56, MGMT, Practice Management

Kasomenakis, Vicki, and Denis Brody, PropertyRights of a Disinherited Spouse, May, 50, FIN,Personal Financial Planning

Katz, Irwin, Who’s Been Digging?, Nov, 13, PER,Inbox: Letters to the Editor

Katz, Neil D., Anthony Basile, Robert Katz, andHarold Finkelstein, New Preparer Penalties:‘Let’s Be Careful Out There,’ July, 40, TAX,Federal Taxation

Katz, Robert, Anthony Basile, Neil D. Katz, andHarold Finkelstein, New Preparer Penalties:‘Let’s Be Careful Out There,’ July, 40, TAX,Federal Taxation

Katz, Robert, Jacqueline A. Burke, Sheila A.Handy, and Ralph S. Polimeni, Research Skills:A Fundamental Asset for Accountants, Jan, 66,R&L, Education

Keinath, Annemarie K., and Judith C. Walo, AuditCommittee Responsibilities Disclosed SinceSarbanes-Oxley, June, 32, A&A, Auditing

Keltyka, Pamela K., Sharon L. Kimmell, andEmeka Ofobike, Recruiting the Best AccountingStudents in a Tight Market: Some Guidance, Oct,68, R&L, Future of the Profession

Kimball, Valerie J., Gerald H. Lander, andKimberly A. Martyn, Government ProcurementFraud: Could SOX Be Used to Hold ContractorsAccountable?, Feb, 16, INF

Kimmell, Sharon L., Pamela K. Keltyka, andEmeka Ofobike, Recruiting the Best AccountingStudents in a Tight Market: Some Guidance, Oct,68, R&L, Future of the Profession

Kopetzky, Matthias K., The Fraud Factor: A CaseStudy, Apr, 62, MGMT, Fraud

Kranacher, Mary-Jo, 2008 in Retrospect at theJournal, Dec, 80, PER, Editorial: A Message fromthe Editor-in-Chief

———, The Audit Opinion: Choosing Our WordsCarefully, June, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, CPA Preparation and Eligibility: Developing a150-Hour Curriculum, Aug, 80, PER, Editorial: AMessage from the Editor-in-Chief

———, The Future of Sarbanes-Oxley: An ExclusiveInterview with Former U.S. Senator Paul S.Sarbanes, Oct, 16, INF

———, The Future of the Profession: AssessingPriorities in a Changing Environment, Mar, 80,PER, Editorial: A Message from the Editor-in-Chief

———, Generational Accounting: An AlternativeMethod of Fiscal Accountability, Jan, 80, PER,Editorial: A Message from the Editor-in-Chief

———, Global Integration of Accounting Standards: AnInterview with Thomas J. Linsmeier, Oct, 30, INF

———, How Many [Fill in the Blank] Does It Take toChange … ?, Feb, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, ‘If You Find Yourself in a Hole …’ ‘… StopDigging!,’ Sep, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, An Interview with Charles D. Niemeier, PublicCompany Accounting Oversight Board Member:At the Frontlines in the Battle for InvestorProtection, Dec, 16, INF

———, Let’s Make a Deal, Regulatory Style: Heads, IWin; Tails, You Lose, May, 80, PER, Editorial: AMessage from the Editor-in-Chief

———, Once Upon a Time, in the Land of Subprime,Apr, 80, PER, Editorial: A Message from theEditor-in-Chief

———, The PCAOB’s Primary Mission: ImprovingConfidence in Financial Reporting: An ExclusiveCPA Journal Interview with PCAOB Member BillGradison, Jan, 15, INF


2008 Article Index

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———, Privacy and Public Protection: A DelicateBalancing Act, Oct, 80, PER, Editorial: A Messagefrom the Editor-in-Chief

———, Restoring Trust in an Independent Watchdog:An Exclusive Interview with New York StateComptroller Thomas P. DiNapoli, Aug, 18, INF

———, The Ride to Going Global: Slow Down for theBumps, July, 80, PER, Editorial: A Message fromthe Editor-in-Chief

———, Striving for Accountability and Sustainability:GAO: Promoting Fiscal Responsibility inGovernment: A CPA Journal Interview with theHonorable David M. Walker, Former ComptrollerGeneral of the United States, Apr, 14, INF

———, Taxpayer Theater: As the Stomach Turns, Nov,80, PER, Editorial: A Message from the Editor-in-Chief

Kraten, Michael, Improving Accounting Education,Oct, 14, PER, Inbox: Letters to the Editor

———, Sixty Questions to Address Before Expanding aBusiness Practice: More than a ‘Swashbuckler’Approach Is Needed, Jan, 58, MGMT, PracticeManagement

Kren, Leslie, Planning Internal Service DepartmentResources to Avoid Suboptimal Behavior, Jan, 54,FIN, The CPA in Industry

Krom, Cynthia L. (Chair, Higher EducationCommittee), Comments on Pre-CertificationEducation White Paper, Aug, 32, INF

Krooks, Bernard A., and Michael Gilfix, AssetProtection Planning: Medicaid and the DeficitReduction Act of 2005, Feb, 56, FIN, PersonalFinancial Planning

Krooks, Bernard A., and Amy C. O’Hara, GillettEstate Management Suite, developed by Mark R.Gillett and Konrad Schmidt, Mar, 13, PER,Software Review

Krostich, Henry J., CPA’s Guide to EffectiveEngagement Letters: Implementing Successful LossPrevention Practices, Seventh Edition, by RonKlein, Ric Rosario, and Suzanne M. Holl, Feb, 15,PER, Book Review

Krumwiede, Tim, Ryan M. Scadding, and Craig D.Stevens, Mortgage-Backed Securities and Fair-Value Accounting, May, 30, A&A, Accounting

LLander, Gerald H., Valerie J. Kimball, and

Kimberly A. Martyn, Government ProcurementFraud: Could SOX Be Used to Hold ContractorsAccountable?, Feb, 16, INF

Lander, Gerald H., Alan Reinstein, and Jeannine A.Busch, Controlling Nursing Home Fraud, Oct, 60,MGMT, CPA Consultant

Largay, James A. III, and Michael Davis,Consolidated Financial Statements: Major ChangesComing!, Feb, 26, A&A, Accounting

Lathen, Bill, and Tom English, Mortgage ForgivenessDebt Relief Act of 2007 Reduces Negative TaxConsequences from Foreclosures, Apr, 44, TAX,Federal Taxation

Leibowicz, Barry, Tax Controversies in New York,Nov, 42, TAX, State & Local Taxation

Leon, James F., Ten Tips to Combat Cybercrime, May,6, PER, Technology

Leonard, Barbara, Mark A. Segal, and Bruce M.Bird, Tax Consequences of Home Sales andForeclosures: Making the Best of a Bad Situation,Sep, 34, TAX, Tax Planning

Lewis, Eric, Jeffrey W. Lippitt, and Nicholas J.Mastracchio Jr., Valuing Companies That HaveExperienced Large Holding Gains: The ResidentialReal Estate Industry’s Far-Reaching Impact, Feb,60, MGMT, Business Valuation

Lewis, Judy D., and Quepha Lynn, PoliticalInterventions: Actions Tax-Exempt OrganizationsShould Avoid, June, 14, INF

Lieberman, Martin J., and David Anderson, Will theReal Business Valuation Standards Please StandUp? The AICPA’s SSVS Compared to USPAP andOther Business Valuation Standards, Jan, 22, A&A,Standards Setting

Lilien, Steven, One of the Authors Responds, Mar, 15,PER, Inbox: Letters to the Editor

———, One Shoe Fits All Curriculum No LongerMeets Needs of Practice (Meeting of the Minds:Preparing Future Accounting Professionals, Part 2),Apr, 24, INF

Lilien, Steven, and Stephen Bryan, The Case ofInterest Rate Swaps and Questions for the PozenCommittee: Why Ironclad Rules?, June, 26, A&A,Accounting

Lin, David, A Large-Firm Practitioner’s Perspective(Meeting of the Minds: Preparing FutureAccounting Professionals, Part 2), Apr, 25, INF

Lin, P. Paul, and Kevin F. Brown, RFID Deployment:Considerations for Accountants, Aug, 68, TECH,The CPA and the Computer

Lindquist, Tim M., Recruiting the MillenniumGeneration: The New CPA, Aug, 56, MGMT,Future of the Profession

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Lippitt, Jeffrey W., Nicholas J. Mastracchio Jr., andEric Lewis, Valuing Companies That HaveExperienced Large Holding Gains: The ResidentialReal Estate Industry’s Far-Reaching Impact, Feb,60, MGMT, Business Valuation

Loraas, Tina M., and Jennifer M. Mueller, GoodSpreadsheet Practice Pays Off: Excel’sDepreciation Functions, May, 66, TECH, The CPAand the Computer

Love, Vincent J., Understanding Accounting Ethics,Second Edition, by Mark Cheffers and MichaelPakaluk, Oct, 12, PER, Book Review

Lubetkin, Julie, Online Payroll Services HaveChanged How CPAs Work, July, 10, PER,Business Building

Luzi, Andrew D., Victor Choi, and Gerry H. Grant,Insights from the SEC’s XBRL Voluntary FilingProgram, Dec, 69, TECH, Electronic Reporting

Lynch, David H., and Steven Golen, The Importanceof Listening Skills in Tax Preparation, Sep, 56,MGMT, Management Tools

Lynn, Quepha, and Judy D. Lewis, PoliticalInterventions: Actions Tax-Exempt OrganizationsShould Avoid, June, 14, INF

MMahoney, Daniel P., and Brian W. Carpenter,

Closing the ‘GAAP Gap’: The Case of BusinessCombinations, Dec, 28, A&A, Accounting

Markelevich, Ariel, The 150-Hour Requirement: AnOpportunity to Take the Profession to the NextLevel (Meeting of the Minds: Preparing FutureAccounting Professionals, Part 1), Mar, 25, INF

Markiewicz, Michael, and Tim O’Brien, Propertyand Casualty Insurance Solutions for EntityOwners: Plugging Holes in Asset Protection Plans,June, 44, FIN, Personal Financial Planning

Marshall, Brian H., Classifying Considerations Givenby a Vendor to a Customer: Where Do TheyBelong on the Income Statement?, Sep, 22, A&A,Accounting

Martin, Dale R., George R. Aldhizer III, and PaulE. Juras, Using Automated Identity and AccessManagement Controls: Protecting a NetworkAgainst Insider Attacks, Sep, 66, TECH, The CPAand the Computer

Martin, J.B., Disability Insurance Planning: Don’tExpect Claims Process to Be Easy, Mar, 14, PER,Inbox: Letters to the Editor

Martyn, Kimberly A., Gerald H. Lander, andValerie J. Kimball, Government ProcurementFraud: Could SOX Be Used to Hold ContractorsAccountable?, Feb, 16, INF

Mason, Richard, Sonja Pippin, and CharlesCarslaw, Tax Rebate Checks as EconomicStimulus: Consequences of the Economic StimulusAct of 2008 for Individual Taxpayers, Aug, 6,PER, Emerging Issues

Mastracchio, Nicholas J. Jr., The Role of NASBAand State Boards in Accounting Education: HowShould an Accounting Curriculum BeDetermined?, Mar, 64, R&L, Regulation of theProfession

———, Uniform CPA Examination ContentSpecifications: Driven by Research and Planning(Meeting of the Minds: Preparing FutureAccounting Professionals, Part 1), Mar, 24, INF

Mastracchio, Nicholas J. Jr., Jeffrey W. Lippitt, andEric Lewis, Valuing Companies That HaveExperienced Large Holding Gains: The ResidentialReal Estate Industry’s Far-Reaching Impact, Feb,60, MGMT, Business Valuation

Mautz, R. David Jr., and Kennard S. Brackney, ThePrivate Company Financial Reporting Committee:A New Voice in FASB’s Process, July, 14, INF

McAllister, Brian, and Brad Cripe, Improper Releaseof Proprietary Information: Firm SpecializationIncreases the Risks, Mar, 52, MGMT, Accountant’sLiability

McAllister, Brian P., Richard L. Alltizer, and Bill D.Jarnagin, FIN 48: Accounting and AuditingImplications, Aug, 44, A&A, Financial Reporting

McDowell, Angus, Ideas for Solving the FinancialCrisis, Nov, 13, PER, Inbox: Letters to the Editor

McDowell, Evelyn, Tax Strategy Patents: Truth andConsequences: Can Patents Encourage InventionWithout Complicating Tax Preparation andCompliance?, Feb, 46, TAX, Tax Policy

McKee, Linda J.B., and Thomas E. McKee,Problems and Prospects for Schedule C Preparers,Oct, 50, TAX, Federal Taxation

McKee, Thomas E., and Linda J.B. McKee,Problems and Prospects for Schedule C Preparers,Oct, 50, TAX, Federal Taxation

McKenzie, Karen S., Michael J.R. Hoffman, andSusan Paris, Paper or Plastic: CPAs Can EducateCollege Students on Responsible Credit Card Use,Sep, 16, INF

McSwain, Dwayne N., Terry K. Patton, and DanielC. Benco, Intangibles: Governments’ ForgottenCapital Assets, Apr, 40, A&A, GovernmentAccounting


2008 Article Index

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Mead, Dean Michael, SEA Performance Reporting:GASB’s Focus on Accountability for Results StirsControversy, Jan, 6, PER, Viewpoint

Michelman, Jeffrey E., and Bobby E. Waldrup,Improving Internal Control over FinancialReporting: COSO’s Guidance Not Just for PublicCompanies Anymore, Apr, 30, A&A, InternalControls

Moehrle, Stephen R., and Jennifer A. Reynolds-Moehrle, The Proposed Conceptual Framework:Semantics or Sea Change in Financial Reporting?,Nov, 6, PER, Emerging Issues

Mongeon, Roger, Web Portals Complement CPAsServing Small Business, Dec, 12, PER, Technology

Moore, Daniel P., Pension Accounting, Mar, 15, PER,Inbox: Letters to the Editor

Morgan, Maxine D., Determining the Tax Treatmentof Profits from Domain Name Sales, Nov, 62,TECH, E-Commerce

Mueller, Jennifer M., and Tina M. Loraas, GoodSpreadsheet Practice Pays Off: Excel’sDepreciation Functions, May, 66, TECH, The CPAand the Computer

Murray, Ronald J., Observations on FinancialReporting, Past, Present, and Future, Mar, 14, PER,Inbox: Letters to the Editor

Myring, Mark, and Robert Bloom, Charting theFuture of the Accounting Profession: Recruitingand Retaining the Next Generation, June, 65, R&L,Future of the Profession

NNelkin, James, Healthcare Fraud: Auditing and

Detection Guide, by Rebecca S. Busch, Nov, 12,PER, Book Review

OO’Brien, Tim, and Michael Markiewicz, Property

and Casualty Insurance Solutions for EntityOwners: Plugging Holes in Asset Protection Plans,June, 44, FIN, Personal Financial Planning

Ofobike, Emeka, Sharon L. Kimmell, and PamelaK. Keltyka, Recruiting the Best AccountingStudents in a Tight Market: Some Guidance, Oct,68, R&L, Future of the Profession

O’Hara, Amy C., and Bernard A. Krooks, GillettEstate Management Suite, developed by Mark R.Gillett and Konrad Schmidt, Mar, 13, PER,Software Review

Oladipo, Olajide, and Robert Clovey, The VITAProgram: A Catalyst for Improving AccountingEducation, Dec, 60, R&L, Education

Owens-Jackson, Lisa A., Diana R. Robinson, andSandra Waller Shelton, Auditor Resignationsand Dismissals: Their Effect on the Profession,Jan, 28, A&A, Auditing

PPany, Kurt, and Jian Zhang, Current Research

Questions on Internal Control over FinancialReporting Under Sarbanes-Oxley: Lessons forAuditors, Feb, 42, A&A, Auditing

Paris, Susan, Michael J.R. Hoffman, and Karen S.McKenzie, Paper or Plastic: CPAs Can EducateCollege Students on Responsible Credit Card Use,Sep, 16, INF

Pattison, Diane D., and Thomas M Dalton, DecidingWhether to Work While Collecting Social Security:Earned Income Can Reduce Early RetirementBenefits, July, 48, FIN, Personal FinancialPlanning

Patton, Terry K., Dwayne N. McSwain, and DanielC. Benco, Intangibles: Governments’ ForgottenCapital Assets, Apr, 40, A&A, GovernmentAccounting

Pecora, Nicholas E., Comparing State Taxes WhenMaking Business Decisions, Aug, 17, PER, Inbox:Letters to the Editor

Petravick, Gail, and Simon Petravick, UnderstandingLitigation Risks Associated with Identity Theft,Oct, 66, MGMT, Risk Management

Petravick, Simon, and Gail Petravick, UnderstandingLitigation Risks Associated with Identity Theft,Oct, 66, MGMT, Risk Management

Pfau, Andrew, Blame the Buy-Now, Pay-LaterMindset, Dec, 15, PER, Inbox: Letters to the Editor

Pippin, Sonja, Richard Mason, and CharlesCarslaw, Tax Rebate Checks as EconomicStimulus: Consequences of the Economic StimulusAct of 2008 for Individual Taxpayers, Aug, 6,PER, Emerging Issues

Pitchford, Carl, Alexis Downs, and Roxanne Gooch,Marks & Spencer: A Case for Pro-European TaxHarmonization, Jan, 40, TAX, InternationalTaxation

Pitman, Marshall K., Why Can’t Pat Audit?, Nov, 10,PER, Viewpoint

Polimeni, Ralph S., Jacqueline A. Burke, RobertKatz, and Sheila A. Handy, Research Skills: AFundamental Asset for Accountants, Jan, 66, R&L,Education

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Pomeranz, Russell, Nonprofit CFOs: VisionaryProtectors of the Bottom Line, or Myopic BeanCounters?, Feb, 6, PER, Viewpoint

Poniachek, Harvey, Valuation of Hedge Funds:Moving Toward Greater Standardization, Sep, 26,A&A, Accounting

Previts, Gary John, Dale L. Flesher, and Andrew D.Sharp, The Right to Practice Without the Right toVote: Reflections on the Legacy of the FirstWomen CPAs, July, 6, PER, Viewpoint

Pulliam, Darlene, and Sharon Burnett,GlaxoSmithKline and the IRS Finally Find Reliefwith Zantac: Longstanding Dispute over TransferPricing Settled, June, 40, TAX, Corporate Taxation

QQuality Enhancement Policy Committee (Sharon

Sabba Fierstein, Chair), Examination of Pre-Certification Education: An NYSSCPA WhitePaper and additional commentary, Aug, 26, INF

RRadin, Arthur J., A Practical Approach to Finding

Management Override, Oct, 6, PER, Viewpoint

Rechtman, Yigal, Hotlines Can Work, Dec, 15, PER,Inbox: Letters to the Editor

Reinstein, Alan, Gerald H. Lander, and Jeannine A.Busch, Controlling Nursing Home Fraud, Oct, 60,MGMT, CPA Consultant

Reinstein, Alan, and Jack Seward, Client-CPA-Attorney Privilege and Information TechnologyRisk, Nov, 66, TECH, The CPA & the Computer

Rentfro, Randall, and Judith Harris, Living Up tothe Spirit of Narrative Reporting Guidance:Improving MD&A by Looking to Global BestPractices, July, 24, A&A, Financial Reporting

Reynolds-Moehrle, Jennifer A., and Stephen R.Moehrle, The Proposed Conceptual Framework:Semantics or Sea Change in Financial Reporting?,Nov, 6, PER, Emerging Issues

Rich, Jay S., Thomas S. Clausen, and Keith T.Jones, Appraising Employee PerformanceEvaluation Systems: How to Determine If anOverhaul Is Needed, Feb, 64, MGMT, HumanResources

Riley, Richard A. Jr., Stephen E. Silver, and ArronScott Fleming, Preventing and DetectingCollusive Management Fraud: The AuditCommittee’s Oversight Role, Oct, 46, A&A,Auditing

Robbins, Walter A., and Gary Taylor, SSVS 1:Applying New Standards for CPAs ProvidingValuation Services, June, 54, MGMT, ValuationAdvisory Services

Robinson, Diana R., Lisa A. Owens-Jackson, andSandra Waller Shelton, Auditor Resignationsand Dismissals: Their Effect on the Profession,Jan, 28, A&A, Auditing

Romaniuk, Peter, and Jeffry Haber, Charities andTerrorist Financing: What CPAs Need to Know,Mar, 48, FIN, Not-for-Profit Organizations

Rosenberg, Marc, Updating CPA Firms’ PartnerCompensation Systems, July, 12, PER, PracticeManagement

———, Young Professionals to Management: ‘Don’tTry to Be Our Friends,’ Feb, 14, PER, PracticeManagement

Rubin, Neil, The Challenge of Socially ResponsibleInvestments: Aligning the Interests ofPhilanthropists, Foundations, Endowments, andCorporations, July, 52, FIN, Corporate Finance

Ruhnka, John, and John W. Bagby, ForensicImplications of Metadata in Electronic Files, June,68, TECH, Information Technology Management

SSager, Clayton R., and Peter C. Barton, Basis

Overstatement Does Not Trigger Six-Year Statuteof Limitations, June, 38, TAX, Federal Taxation

Saibeni, August A., What’s Calculus Have to Do withIt? Using Excel to Calculate Investment Rates ofReturn, Jan, 70, TECH, The CPA and theComputer

Sakai, Marcia, and Bruce M. Bird, MilitaryRetirement Benefits: Structuring Payments asDeductible Alimony, Aug, 52, FIN, PersonalFinancial Planning

Sakai, Marcia, Bruce M. Bird, and Mark A. Segal,Partnership Tax Allocation May Do More Harmthan Good, Dec, 10, PER, State & Local Taxation

Savare, Matthew, and Mary J. Hildebrand, PrivacyPrinciples for Accountants: Legal Issues andBusiness Opportunities, May, 54, MGMT, PracticeManagement

Savidge, Joseph, Financial Aspects of TechnologyManagement, May, 46, FIN, FinancialManagement

Scadding, Ryan M., Tim Krumwiede, and Craig D.Stevens, Mortgage-Backed Securities and Fair-Value Accounting, May, 30, A&A, Accounting


2008 Article Index

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Scarpati, Stephen, How Academics and PractitionersCan Work Together: A Perspective from anEducator with Private Industry Experience(Meeting of the Minds: Preparing FutureAccounting Professionals, Part 2), Apr, 28, INF

Schadewald, Michael S., FIN 48 Forces Companies toWrestle with Uncertain State Nexus Standards,May, 42, TAX, Corporate Taxation

Schirm, David, and Robert Bloom, An Analysis ofthe GAO Study on Audit Market Concentration,Apr, 6, PER, Emerging Issues

Schmutte, James, and John R. Thieling, PeerReview: An Emerging Niche Market, July, 56,MGMT, Practice Management

Schneider, Kent N., Gary G. Berg, and Michelle S.Freeman, Analyzing the TJ Maxx Data SecurityFiasco: Lessons for Auditors, Aug, 34, A&A,Auditing

Scribner, Ed, Larry Tunnell, and Cindy Seipel,Federal and State Tax Records Retention: HowLong Is Long Enough?, Apr, 9, PER, PersonalFinancial Planning

Segal, Mark A., The Duty to Correct: The SecondCircuit Speaks, July, 64, R&L, Accountant’sLiability

Segal, Mark A., Bruce M. Bird, and BarbaraLeonard, Tax Consequences of Home Sales andForeclosures: Making the Best of a Bad Situation,Sep, 34, TAX, Tax Planning

Segal, Mark A., Bruce M. Bird, and Marcia Sakai,Partnership Tax Allocation May Do More Harmthan Good, Dec, 10, PER, State & Local Taxation

Seipel, Cindy, Larry Tunnell, and Ed Scribner,Federal and State Tax Records Retention: HowLong Is Long Enough?, Apr, 9, PER, PersonalFinancial Planning

Seward, Jack, and Alan Reinstein, Client-CPA-Attorney Privilege and Information TechnologyRisk, Nov, 66, TECH, The CPA & the Computer

Sharp, Andrew D., Dale L. Flesher, and Gary JohnPrevits, The Right to Practice Without the Right toVote: Reflections on the Legacy of the FirstWomen CPAs, July, 6, PER, Viewpoint

Shaw, Kenneth W., New Accounting Rules for DefinedBenefit Pension Plans, Mar, 32, A&A, FinancialAccounting

Shelton, Sandra Waller, Lisa A. Owens-Jackson,and Diana R. Robinson, Auditor Resignationsand Dismissals: Their Effect on the Profession,Jan, 28, A&A, Auditing

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Siegel, Philip H., and Carl Borgia, How theSarbanes-Oxley Act Is Affecting Profitability in theBanking Industry: A Comparison Study of theInitial Impact, Aug, 13, PER, Emerging Issues

Silliman, Benjamin R., Will the Next President Reformthe Tax Code?: A Historical Examination, Nov, 22,INF

Silver, Stephen E., Arron Scott Fleming, andRichard A. Riley, Jr., Preventing and DetectingCollusive Management Fraud: The AuditCommittee’s Oversight Role, Oct, 46, A&A,Auditing

Slott, Ed, Final Roth 401(k) Distribution Regulations,May, 12, PER, Personal Financial Planning

Sobel, Scott, and Greg Taylor, A Closer Look atCaptive Insurance, June, 48, TIN, CorporateFinance

Sompayrac, Joanie E., and D. Michael Costello,Thinking Merger? A Proper Courtship Can Avert aNasty Divorce, Jan, 63, MGMT, PracticeManagement

Sonde, Tom, Accounting and Finance Systems:Unlocking the Hidden Value, Mar, 70, TECH, TheCPA and the Computer

Sootkoos, Brian, and Alan R. Sumutka, ‘PersonalBusiness’ Retirement Plans: Weighing ContributionOptions and Tax Implications, Apr, 52, FIN,Personal Financial Planning

Spurlock, Darryl C., and Craig R. Ehlen, CPAService on Nonprofit Boards: A CautionaryPerspective, Aug, 11, PER, Sound Advice

Steadman, Mark, What Small CPA Firms Are Doing toRecruit and Retain Staff, July, 61, MGMT, PracticeManagement

Stevens, Craig D., Tim Krumwiede, and Ryan M.Scadding, Mortgage-Backed Securities and Fair-Value Accounting, May, 30, A&A, Accounting

Stillson MacDonnell, G.J., and William HaysWeissman, Employment Tax Audits: Practical Tipsfor Accountants, Apr, 48, TAX, Federal Taxation

Stone, Dan N., Ben Wier, and Stephanie M. Bryant,Reducing Materialism Through Financial Literacy,Feb, 12, PER, Viewpoint

Straus, Alan J., A Parent’s Guide to Wills and Trusts(For Grandparents, Too), Second Edition, by DonSilver, Apr, 12, PER, Book Review

Sumutka, Alan R., and Brian Sootkoos, ‘PersonalBusiness’ Retirement Plans: Weighing ContributionOptions and Tax Implications, Apr, 52, FIN,Personal Financial Planning




2008 Article Index

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TTatlock, David C., On the CFF Credential, Sep, 12,

PER, Inbox: Letters to the Editor

Taylor, Gary, and Walter A. Robbins, SSVS 1:Applying New Standards for CPAs ProvidingValuation Services, June, 54, MGMT, ValuationAdvisory Services

Taylor, Greg, and Scott Sobel, A Closer Look atCaptive Insurance, June, 48, TIN, CorporateFinance

Thieling, John R., and James Schmutte, PeerReview: An Emerging Niche Market, July, 56,MGMT, Practice Management

Thomson, Jeffrey C., When Accounting FinallyBecomes Global, Sep, 11, PER, Emerging Issues

Tidd, Ronald R. and Gary Heesacker, DigitalSignatures and Certificates: EnsuringAuthentication and Non-repudiation, May, 60,MGMT, Practice Management

Tidrick, Donald E., A Conversation with IIA PresidentDavid A. Richards: Elevating the Role of InternalAuditors, Nov, 14, INF

Tribunella, Thomas, and James Baroody, 20Questions on Open Source Accounting Software,July, 67, TECH, Software

Tunnell, Larry, Cindy Seipel, and Ed Scribner,Federal and State Tax Records Retention: HowLong Is Long Enough?, Apr, 9, PER, PersonalFinancial Planning

Tuttle, Matthew, Richard Urbealis, and StevenZeiger, Trust-Owned Life Insurance: A LawsuitWaiting to Happen?, Oct, 58, FIN, Estates & Trusts

Tyranski, Glenn W., Concentration and Competition inthe Auditing Profession, Oct, 10, PER, EmergingIssues

UUrbealis, Richard, Matthew Tuttle, and Steven

Zeiger, Trust-Owned Life Insurance: A LawsuitWaiting to Happen?, Oct, 58, FIN, Estates & Trusts

VValant, Laurence B., Why Do Both Marriages and

Business Mergers Have a 50% Failure Rate?, Aug,15, PER, Business Building

VanDenburgh, William M., and Philip J.Harmelink, Accounting Implications of theSubprime Meltdown: The Peril of Forgetting theFundamentals, Dec, 24, A&A, Accounting

VanZante, Neal R., and Ralph B. Fritzsch, SocialSecurity Planning: Emphasis on Married Couples,Sep, 48, FIN, Personal Financial Planning

Victor, George I., The Expectation Gap in AccountingProfessionals (Meeting of the Minds: PreparingFuture Accounting Professionals, Part 2), Apr, 26,INF

Violette, George, and Douglas Chene, CampusRecruiting: What Local and Regional AccountingFirms Look for in New Hires, Dec, 66, R&L,Future of the Profession

Vuchnich, Alex, Using CAATTs in PreliminaryAnalytical Review to Enhance the Auditor’s RiskAssessment, May, 38, A&A, Auditing

W-XWaldrup, Bobby E., and Jeffrey E. Michelman,

Improving Internal Control over FinancialReporting: COSO’s Guidance Not Just for PublicCompanies Anymore, Apr, 30, A&A, InternalControls

Walo, Judith C., and Annemarie K. Keinath, AuditCommittee Responsibilities Disclosed SinceSarbanes-Oxley, June, 32, A&A, Auditing

Watson, Stephanie F., Tax Court Can Be a Risky Betfor Gamblers, Dec, 40, TAX, Federal Taxation

Weinstock, David, Life Insurance Is Now Taxable?Pension Protection Act Adds IRC Section 101(j),Sep, 46, TAX, Estate Planning

Weissman, William Hays, and G.J. StillsonMacDonnell, Employment Tax Audits: PracticalTips for Accountants, Apr, 48, TAX, FederalTaxation

Wells, Jean T., and Alexander L. Gabbin, TaxWorkpapers and Work Product Privilege: Textronand the Auditor-Attorney Relationship, Apr, 66,MGMT, Practice Consultant

Wells, Joseph T., The Real Secret to Fraud Deterrence,June, 6, PER, Viewpoint


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Wells, Joseph T., and Dominic A. D’Orazio, ‘AlohaHawaii’: How to Unravel a Fraudulent TravelReimbursement Scheme, June, 50, MGMT, Fraud

Wells, Wayne, and Thomas Zupanc, The DomesticProduction Deduction and Sole Proprietors, Jan,44, TAX, Federal Taxation

Whiton, Todd S., Credit and Debit Card Fees: How toAvoid Surprises, May, 11, PER, Sound Advice

Wier, Ben, Dan N. Stone, and Stephanie M. Bryant,Reducing Materialism Through Financial Literacy,Feb, 12, PER, Viewpoint

Williams, Joanne D., and Craig P. Ehrlich, LimitingLiability Through Contractual Agreement: Can anEngagement Letter Be Made Bulletproof?, Dec,54, MGMT, Accountant’s Liability

Williams, Rosanne, and Rodney Bergman, Today’sFinance Workforce: No Longer Just the ‘NumbersGuys,’ June, 11, PER, Emerging Issues

Wilson, LeVon E., and Thomas A. Buckhoff, EthicalLessons for Accountants, Nov, 54, R&L, Ethics

Wolf, Steven, and Carl Jenkins, As the Move to IFRSAccelerates, Liability Looms for Unprepared U.S.CPAs, Nov, 48, MGMT, Practice Management

Wolfish, Richard G., United States–Canada IncomeTax Treaty Update, Oct, 56, TAX, InternationalTaxation

Woodruff, Gregg S., and John A. Elfrink, Recruitingthe Best and the Brightest: The Role of AccountingSocieties, Feb, 68, R&L, Future of the Profession

Wu, Angela Jing, Integrating the AICPA CoreCompetencies into Classroom Teaching: APractitioner’s Experiences in Transitioning toAcademia, Aug, 64, R&L, Future of the Profession

Wunder, Haroldene F., Comparing State Taxes WhenMaking Business Decisions, Mar, 38, TAX, State& Local Taxation

YYamamura, Jeanne H., and Fritz H. Grupe, Ethical

Considerations for Providing Professional ServicesOnline, May, 62, R&L, Ethics

Yeaton, Kathryn, Recruiting and Managing the ‘Why?’Generation: Gen Y, Apr, 68, R&L, Future of theProfession

Yi, Han, Angela Andrews, and B. Anthony Billings,Tax Gross Up: Recruiting Tool, or MoreCompensation?, July, 30, A&A, FinancialAccounting

ZZarb, Bert J., and Philip Jagolinzer, What Are

Students Taught in International AccountingCourses? The Need for Global Education in U.S.Classrooms, Sep, 60, R&L, Education

Zegibe, Dan, Social Security: A Well-Trod Path, Jan,13, PER, Inbox: Letters to the Editor

Zeiger, Steven, Matthew Tuttle, and RichardUrbealis, Trust-Owned Life Insurance: A LawsuitWaiting to Happen?, Oct, 58, FIN, Estates & Trusts

Zhang, Jian, and Kurt Pany, Current ResearchQuestions on Internal Control over FinancialReporting Under Sarbanes-Oxley: Lessons forAuditors, Feb, 42, A&A, Auditing

Zikmund, Paul E., Reducing the Expectation Gap:Forensic Audit Procedures, June, 20, A&A,Forensic Auditing

Zupanc, Thomas, and Wayne Wells, The DomesticProduction Deduction and Sole Proprietors, Jan,44, TAX, Federal Taxation



2008 Article Index

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dex A Clear Look at Tax Software: 2008 Annual Survey of

New York State Practitioners, by Susan B. Andersand Carol M. Fischer, May, 20

Comments on Pre-Certification Education White Paper,by the Higher Education Committee (Cynthia L.Krom, Chair), Aug, 32

A Conversation with IIA President David A. Richards:Elevating the Role of Internal Auditors, by DonaldE. Tidrick, Nov, 14

Examination of Pre-Certification Education: An NYSSCPA White Paper and additional commentary, by the Quality Enhancement PolicyCommittee (Sharon Sabba Fierstein, Chair),Aug, 26

The Future of Sarbanes-Oxley: An Exclusive Interviewwith Former U.S. Senator Paul S. Sarbanes, byMary-Jo Kranacher, Oct, 16

Global Integration of Accounting Standards: AnInterview with Thomas J. Linsmeier, by Mary-JoKranacher, Oct, 30

Global Integration of Accounting Standards: AnInterview with Tom Jones, Oct, 24

Government Procurement Fraud: Could SOX Be Used toHold Contractors Accountable?, by Gerald H.Lander, Valerie J. Kimball, and Kimberly A.Martyn, Feb, 16

Have International Standards Helped Investors’Decision-Making?: Confusion or Clarity?, Oct, 36

An Interview with Charles D. Niemeier, PublicCompany Accounting Oversight Board Member: Atthe Frontlines in the Battle for Investor Protection,by Mary-Jo Kranacher, Dec, 16

Luncheon Keynote Address from Julie A. Erhardt, Oct, 38

Meeting of the Minds: Preparing Future AccountingProfessionals, Part 1, by Christie Dorsa, Daniel J.Dustin, Sharon Sabba Fierstein, Bill Gradison,Susan Hamlen, Ariel Markelevich, and Nicholas J.Mastracchio Jr., Mar, 16

Meeting of the Minds: Preparing Future AccountingProfessionals, Part 2, by Charles A. Barragato,Joyce Bastoli, Steven B. Lilien, David Lin, GeorgeI. Victor, and Stephen Scarpati, Apr, 20

Paper or Plastic: CPAs Can Educate College Students onResponsible Credit Card Use, by Michael J.R.Hoffman, Karen S. McKenzie, and Susan Paris,Sep, 16

The PCAOB’s Primary Mission: Improving Confidencein Financial Reporting: An Exclusive CPA JournalInterview with PCAOB Member Bill Gradison, byMary-Jo Kranacher, Jan, 15

In Focus IndexIn Focus IndexPolitical Interventions: Actions Tax-Exempt

Organizations Should Avoid, by Judy D. Lewis andQuepha Lynn, June, 14

The Private Company Financial Reporting Committee: ANew Voice in FASB’s Process, by Kennard S.Brackney and R. David Mautz, Jr., July, 14

Restoring Trust in an Independent Watchdog: AnExclusive Interview with New York StateComptroller Thomas P. DiNapoli, by Mary-JoKranacher, Aug, 18

Striving for Accountability and Sustainability: GAO:Promoting Fiscal Responsibility in Government: ACPA Journal Interview with the Honorable DavidM. Walker, Former Comptroller General of theUnited States, by Mary-Jo Kranacher, Apr, 14

U.S. Status on International Accounting Standards: HowDoes the U.S. Measure Up?, Oct, 28

Will the Next President Reform the Tax Code?: AHistorical Examination, by Benjamin R. Silliman,Nov, 22

Accounting & Auditing

ACCOUNTINGAccounting for Nonmonetary Exchanges: Conceptual

and Practical Implications of SFAS 153, by JamesM. Fornaro, Rita J. Buttermilch, and John Biondo,Feb, 38

Accounting Implications of the Subprime Meltdown:The Peril of Forgetting the Fundamentals, byWilliam M. VanDenburgh and Philip J. Harmelink,Dec, 24

Analysis of SFAS 157, Fair Value Measurements:Starting Point for Making Difficult Valuations, byJayne Fuglister and Robert Bloom, Jan, 36

The Case of Interest Rate Swaps and Questions for thePozen Committee: Why Ironclad Rules?, byStephen Bryan and Steven Lilien, June, 26

Classifying Considerations Given by a Vendor to aCustomer: Where Do They Belong on the IncomeStatement?, by Brian H. Marshall, Sep, 22

Closing the ‘GAAP Gap’: The Case of BusinessCombinations, by Brian W. Carpenter and Daniel P.Mahoney, Dec, 28

Consolidated Financial Statements: Major ChangesComing!, by Michael Davis and James A. LargayIII, Feb, 26

Mortgage-Backed Securities and Fair-Value Accounting,by Tim Krumwiede, Ryan M. Scadding, and CraigD. Stevens, May, 30

Essentials IndexEssentials Index


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New Reporting Standards for Noncontrolling Interests:Benefits Include Greater Comparability andConceptual Consistency, by Vincent C. Brenner,Vincent C. Brenner, Jr., and Monica Jeancola, July, 34

Valuation of Hedge Funds: Moving Toward GreaterStandardization, by Harvey Poniachek, Sep, 26

AUDITING

Analyzing the TJ Maxx Data Security Fiasco: Lessonsfor Auditors, by Gary G. Berg, Michelle S.Freeman, and Kent N. Schneider, Aug, 34

Audit Committee Responsibilities Disclosed SinceSarbanes-Oxley, by Annemarie K. Keinath andJudith C. Walo, June, 32

Auditor Resignations and Dismissals: Their Effect on theProfession, by Lisa A. Owens-Jackson, Diana R.Robinson, and Sandra Waller Shelton, Jan, 28

Auditors’ Responsibilities with Respect to Fraud: APossible Shift?, by Nicholas Apostolou and D.Larry Crumbley, Feb, 32

Current Research Questions on Internal Control overFinancial Reporting Under Sarbanes-Oxley:Lessons for Auditors, by Jian Zhang and Kurt Pany,Feb, 42

How Do Financial Statement Auditors and IT AuditorsWork Together?, by Joseph F. Brazel, Nov, 38

Preventing and Detecting Collusive Management Fraud:The Audit Committee’s Oversight Role, by StephenE. Silver, Arron Scott Fleming, and Richard A.Riley, Jr., Oct, 46

Quality Control Defects Revealed in Smaller Firms’PCAOB Inspection Reports, by Dana R.Hermanson and Richard W. Houston, Dec, 36

Using CAATTs in Preliminary Analytical Review toEnhance the Auditor’s Risk Assessment, by AlexVuchnich, May, 38

FINANCIAL ACCOUNTING

Derivatives: New Disclosures Required, by BarbaraApostolou and Nicholas G. Apostolou, Nov, 28

New Accounting Rules for Defined Benefit PensionPlans, by Kenneth W. Shaw, Mar, 32

Tax Gross Up: Recruiting Tool, or More Compensation?,by Angela Andrews, B. Anthony Billings, and HanYi, July, 30

FINANCIAL REPORTING

FIN 48: Accounting and Auditing Implications, byRichard L. Alltizer, Brian P. McAllister, and Bill D.Jarnagin, Aug, 44

Living Up to the Spirit of Narrative Reporting Guidance:Improving MD&A by Looking to Global BestPractices, by Judith Harris and Randall Rentfro,July, 24

Six Years of the Sarbanes-Oxley Act: Are We BetterOff?, by William J. Dodwell, Aug, 38, A&A

SOX Section 404 Material Weaknesses Related toRevenue Recognition, by Dana R. Hermanson,Daniel M. Ivancevich, and Susan H. Ivancevich,Oct, 40

FORENSIC AUDITING

Reducing the Expectation Gap: Forensic AuditProcedures, by Paul E. Zikmund, June, 20

GOVERNMENT ACCOUNTING

Intangibles: Governments’ Forgotten Capital Assets, byDwayne N. McSwain, Terry K. Patton, and DanielC. Benco, Apr, 40

Unrest in Government Accounting: GASB and theGFOA Square Off, by Craig Foltin, Mar, 26

INTERNAL CONTROLS

Improving Internal Control over Financial Reporting:COSO’s Guidance Not Just for Public CompaniesAnymore, by Jeffrey E. Michelman and Bobby E.Waldrup, Apr, 30

INTERNATIONAL ACCOUNTING

International Convergence: The Case of Accounting forBusiness Combinations, by Nina T. Dorata andIbrahim M. Badawi, Apr, 36

Remember Foreign Exchange Fluctuations WhenReporting and Analyzing Operating Results, byJohn DeCristofaro, Jan, 32

Widespread Acceptance of IFRS Continues: Is It Timefor U.S. Companies to Prepare for the Transition?,by Luis Cabrera, Mar, 36

SEC PRACTICE

Complying with the SEC’s Compensation Discussionand Analysis Requirements, by Gerry Grant, Sep, 30

STANDARDS SETTING

Will the Real Business Valuation Standards Please StandUp? The AICPA’s SSVS Compared to USPAP andOther Business Valuation Standards, by Martin J.Lieberman and David Anderson, Jan, 22


Finance

CORPORATE FINANCE

The Challenge of Socially Responsible Investments:Aligning the Interests of Philanthropists,Foundations, Endowments, and Corporations, byNeil Rubin, July, 52

A Closer Look at Captive Insurance, by Greg Taylor andScott Sobel, June, 48

THE CPA IN INDUSTRY

Planning Internal Service Department Resources toAvoid Suboptimal Behavior, by Leslie Kren, Jan, 54

Related-Party Pricing: U.S. Customs and BorderProtection Versus the IRS, by Alan Goggins, Apr, 58

ESTATES & TRUSTS

Trust-Owned Life Insurance: A Lawsuit Waiting toHappen?, by Matthew Tuttle, Richard Urbealis, andSteven Zeiger, Oct, 58

FINANCIAL MANAGEMENT

Financial Aspects of Technology Management, byJoseph Savidge, May, 46

NOT-FOR-PROFIT ORGANIZATIONS

Charities and Terrorist Financing: What CPAs Need toKnow, by Peter Romaniuk and Jeffry Haber, Mar, 48

PERSONAL FINANCIAL PLANNING

Asset Protection Planning: Medicaid and the DeficitReduction Act of 2005, by Michael Gilfix andBernard A. Krooks, Feb, 56

Deciding Whether to Work While Collecting SocialSecurity: Earned Income Can Reduce EarlyRetirement Benefits, by Thomas M Dalton andDiane D. Pattison, July, 48

The Fiduciary’s Default Investment Choice: Index FundsProvide Some Safe Harbor for Fiduciaries, byFrank Armstrong III, Nov, 46

How Much Diversification Is Enough? Crafting aPortfolio That Minimizes Uncompensated Risk, byFrank Armstrong III, Jan, 48

Master Limited Partnerships: Tax and Investment Issues,by Lynn Comer Jones, Johnny Johnson, and SethC. Anderson, Dec, 48

Military Retirement Benefits: Structuring Payments asDeductible Alimony, by Bruce M. Bird, and MarciaSakai, Aug, 52

‘Personal Business’ Retirement Plans: WeighingContribution Options and Tax Implications, by AlanR. Sumutka and Brian Sootkoos, Apr, 52

Property and Casualty Insurance Solutions for EntityOwners: Plugging Holes in Asset Protection Plans,by Tim O’Brien and Michael Markiewicz, June, 44

Property Rights of a Disinherited Spouse, by VickiKasomenakis and Denis Brody, May, 50

Social Security Planning: Emphasis on Married Couples,by Neal R. VanZante and Ralph B. Fritzsch, Sep, 48

Management

ACCOUNTANT’S LIABILITY

Improper Release of Proprietary Information: FirmSpecialization Increases the Risks, by BrianMcAllister and Brad Cripe, Mar, 52

Limiting Liability Through Contractual Agreement: Canan Engagement Letter Be Made Bulletproof?, byJoanne D. Williams and Craig P. Ehrlich, Dec, 54

BUSINESS VALUATION

Valuing Companies That Have Experienced LargeHolding Gains: The Residential Real EstateIndustry’s Far-Reaching Impact, by Jeffrey W.Lippitt, Nicholas J. Mastracchio Jr., and Eric Lewis,Feb, 60

CPA CONSULTANT

Controlling Nursing Home Fraud, by Gerald H. Lander,Alan Reinstein, and Jeannine A. Busch, Oct, 60

Friend or Foe: Is Your Audit Staff Helping or HurtingYour Firm?, by Kate Jelinek and Ronald Jelinek,Aug, 60

FRAUD

‘Aloha Hawaii’: How to Unravel a Fraudulent TravelReimbursement Scheme, by Dominic A. D’Orazioand Joseph T. Wells, June, 50

The Fraud Factor: A Case Study, by Matthias K.Kopetzky, Apr, 62

FUTURE OF THE PROFESSION

Recruiting the Millennium Generation: The New CPA,by Tim M. Lindquist, Aug, 56


2008 Article Index

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HUMAN RESOURCES

Appraising Employee Performance Evaluation Systems:How to Determine If an Overhaul Is Needed, byThomas S. Clausen, Keith T. Jones, and Jay S.Rich, Feb, 64

MANAGEMENT TOOLS

The Importance of Listening Skills in Tax Preparation,by Steven Golen and David H. Lynch, Sep, 56

PRACTICE CONSULTANT

Tax Workpapers and Work Product Privilege: Textronand the Auditor-Attorney Relationship, byAlexander L. Gabbin and Jean T. Wells, Apr, 66

PRACTICE MANAGEMENT

As the Move to IFRS Accelerates, Liability Looms forUnprepared U.S. CPAs, by Carl Jenkins and StevenWolf, Nov, 48

Digital Signatures and Certificates: EnsuringAuthentication and Non-repudiation, by Ronald R.Tidd and Gary Heesacker, May, 60

Internal Control at Private Companies and Nonprofits:Using SOX to Your Advantage, by Chris Jeffrey,Sep, 52

Peer Review: An Emerging Niche Market, by JamesSchmutte and John R. Thieling, July, 56

Privacy Principles for Accountants: Legal Issues andBusiness Opportunities, by Mary J. Hildebrand andMatthew Savare, May, 54

Sixty Questions to Address Before Expanding aBusiness Practice: More than a ‘Swashbuckler’Approach Is Needed, by Michael Kraten, Jan, 58

Thinking Merger? A Proper Courtship Can Avert a NastyDivorce, by Joanie E. Sompayrac and MichaelCostello, Jan, 63

Twenty Questions Answered in the Acquisition orDisposition of a Business: Strategies for StructuringTransactions and Business Entities, by Peter A. KarlIII, Mar, 56

What Small CPA Firms Are Doing to Recruit and RetainStaff, by Mark Steadman, July, 61

RISK MANAGEMENT

Understanding Litigation Risks Associated with IdentityTheft, by Simon Petravick and Gail Petravick, Oct, 66

VALUATION AND ADVISORY SERVICES

SSVS 1: Applying New Standards for CPAs ProvidingValuation Services, by Walter A. Robbins and GaryTaylor, June, 54

Responsibilities & Leadership

ACCOUNTANT’S LIABILITY

The Duty to Correct: The Second Circuit Speaks, byMark A. Segal, July, 64

EDUCATION

The 150-Hour Requirement’s Effect on the CPA Exam:Candidate Performance in Florida, New York, andTexas, by Charles G. Carpenter and Clayton A.Hock, June, 62

Research Skills: A Fundamental Asset for Accountants,by Jacqueline A. Burke, Robert Katz, Sheila A.Handy, and Ralph S. Polimeni, Jan, 66

The VITA Program: A Catalyst for ImprovingAccounting Education, by Robert Clovey andOlajide Oladipo, Dec, 60

What Are Students Taught in International AccountingCourses? The Need for Global Education in U.S.Classrooms, by Bert J. Zarb and Philip Jagolinzer,Sep, 60

ETHICS

Ethical Considerations for Providing ProfessionalServices Online, by Jeanne H. Yamamura and FritzH. Grupe, May, 62

Ethical Lessons for Accountants, by Thomas A.Buckhoff and LeVon E. Wilson, Nov, 54

Moral Reasoning and Questionable Behavior: A Study ofExtensive Copying from the Internet by AccountingStudents, by Mohammad J. Abdolmohammadi andC. Richard Baker, Nov, 58


Campus Recruiting: What Local and RegionalAccounting Firms Look for in New Hires, byGeorge Violette and Douglas Chene, Dec, 66

Charting the Future of the Accounting Profession:Recruiting and Retaining the Next Generation, byRobert Bloom and Mark Myring, June, 65

Integrating the AICPA Core Competencies intoClassroom Teaching: A Practitioner’s Experiencesin Transitioning to Academia, by Angela Jing Wu,Aug, 64

Recruiting and Managing the ‘Why?’ Generation: Gen Y,by Kathryn Yeaton, Apr, 68

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Recruiting the Best Accounting Students in a TightMarket: Some Guidance, by Sharon L. Kimmell,Pamela K. Keltyka, and Emeka Ofobike, Oct, 68

Recruiting the Best and the Brightest: The Role ofAccounting Societies, by John A. Elfrink and GreggS. Woodruff, Feb, 68

REGULATION OF THE PROFESSION

The Role of NASBA and State Boards in AccountingEducation: How Should an Accounting CurriculumBe Determined?, by Nicholas J. Mastracchio Jr.,Mar, 64

Taxation

BUSINESS VALUATION

The AICPA Business Valuation Standard SSVS 1:Advice for Tax Preparers, by Thomas A. Hutson,Dec, 44

CORPORATE TAXATION

FIN 48 Forces Companies to Wrestle with UncertainState Nexus Standards, by Michael S. Schadewald,May, 42

GlaxoSmithKline and the IRS Finally Find Relief withZantac: Longstanding Dispute over Transfer PricingSettled, by Sharon Burnett and Darlene Pulliam,June, 40

ESTATE PLANNING

Life Insurance Is Now Taxable? Pension Protection ActAdds IRC Section 101(j), by David Weinstock, Sep, 46

FEDERAL TAXATION

Basis Overstatement Does Not Trigger Six-Year Statuteof Limitations, by Peter C. Barton and Clayton R.Sager, June, 38

The Domestic Production Deduction and SoleProprietors, by Wayne Wells and Thomas Zupanc,Jan, 44

Employment Tax Audits: Practical Tips for Accountants,by G.J. Stillson MacDonnell and William HaysWeissman, Apr, 48

Mortgage Forgiveness Debt Relief Act of 2007 ReducesNegative Tax Consequences from Foreclosures, byTom English and Bill Lathen, Apr, 44

New Preparer Penalties: ‘Let’s Be Careful Out There,’by Anthony Basile, Robert Katz, Neil D. Katz, andHarold Finkelstein, July, 40

Performance-Based Compensation Exemption inSeverance Protection Cases: IRS Reverses ItsPosition, by Stephen F. Herbes, July, 46

Problems and Prospects for Schedule C Preparers, byThomas E. McKee and Linda J.B. McKee, Oct, 50

Tax Court Can Be a Risky Bet for Gamblers, byStephanie F. Watson, Dec, 40

Tax Planning Rules for Ministers, by Ted D. Englebrechtand Jonathan A. Cameron, Sep, 40

INTERNATIONAL TAXATION

Marks & Spencer: A Case for Pro-European TaxHarmonization, by Alexis Downs, Roxanne Gooch,and Carl Pitchford, Jan, 40

United States–Canada Income Tax Treaty Update, byRichard G. Wolfish, Oct, 56

STATE & LOCAL TAXATION

Comparing State Taxes When Making BusinessDecisions, by Haroldene F. Wunder, Mar, 38

Out-of-State Sales Tax Collections: Is Physical PresenceStill the Standard?, by Jennifer M. Boll, Aug, 48

Tax Controversies in New York, by Barry Leibowicz,Nov, 42

TAX PLANNING

Individual Income Tax Planning: A ConceptualApproach, by George S. Jackson, Feb, 52

Tax Consequences of Home Sales and Foreclosures:Making the Best of a Bad Situation, by Mark A.Segal, Bruce M. Bird, and Barbara Leonard, Sep, 34

TAX POLICY

Tax Strategy Patents: Truth and Consequences: CanPatents Encourage Invention Without ComplicatingTax Preparation and Compliance?, by EvelynMcDowell, Feb, 46

Technology

THE CPA & THE COMPUTER

Accounting and Finance Systems: Unlocking the HiddenValue, by Tom Sonde, Mar, 70

Client-CPA-Attorney Privilege and InformationTechnology Risk, by Alan Reinstein and JackSeward, Nov, 66

An Evaluation of Passwords: Document ManagementIncreases the Need for Secure Passwords, byChlotia P. Garrison, May, 70

Good Spreadsheet Practice Pays Off: Excel’sDepreciation Functions, by Tina M. Loraas andJennifer M. Mueller, May, 66

RFID Deployment: Considerations for Accountants, byP. Paul Lin and Kevin F. Brown, Aug, 68


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Using Automated Identity and Access ManagementControls: Protecting a Network Against InsiderAttacks, by George R. Aldhizer III, Paul E. Juras,and Dale R. Martin, Sep, 66

What’s Calculus Have to Do with It? Using Excel toCalculate Investment Rates of Return, by August A.Saibeni, Jan, 70

E-COMMERCE

Determining the Tax Treatment of Profits from DomainName Sales, by Maxine D. Morgan, Nov, 62

ELECTRONIC REPORTING

Insights from the SEC’s XBRL Voluntary FilingProgram, by Victor Choi, Gerry H. Grant, andAndrew D. Luzi, Dec, 69

INFORMATION

TECHNOLOGY MANAGEMENT

Forensic Implications of Metadata in Electronic Files, byJohn Ruhnka and John W. Bagby, June, 68

SOFTWARE

20 Questions on Open Source Accounting Software, byThomas Tribunella and James Baroody, July, 67

WHAT TO BOOKMARK

Website of the Month: 1040.com, by Susan B. Anders,Apr, 73

Website of the Month: AccountantsWorld, by Susan B.Anders, July, 73

Website of the Month: BNA Tax & Accounting, bySusan B. Anders, Feb, 72

Website of the Month: CPA2Biz, by Susan B. Anders,May, 72

Website of the Month: Forensic Accounting Resources,by Susan B. Anders, June, 72

Website of the Month: International Tax Institute, bySusan B. Anders, Jan, 73

Website of the Month: NewRetirement, by Susan B.Anders, Sep, 72

Website of the Month: Rosen Seymour Shapss Martin &Company LLP, by Susan B. Anders, Nov, 72

Website of the Month: SmartMoney’s Tax Guide, bySusan B. Anders, Mar, 72

Website of the Month: Tax Foundation, by Susan B.Anders, Dec, 72

Website of the Month: Try XBRL, by Susan B. Anders,Aug, 72

Website of the Month: WikiCPA, by Susan B. Anders,Oct, 72

ANNOUNCEMENT

2007 Max Block Awards Presented, June, 8

CPE on the Go!, Sep, 10

BOOK REVIEW

Building a World-Class Compliance Program: BestPractices and Strategies for Success, by Martin T.Biegelman with Daniel R. Biegelman, reviewed byAnthony S. Chan, Aug, 16

Business Fairy Tales: Grim Realities of FictitiousFinancial Reporting, by Cecil W. Jackson,reviewed by Marc Engel, Dec, 14

The Complete Idiot’s Guide to Success as a PersonalFinancial Planner, by John P. Napolitano,reviewed by William Bregman, Sep, 14

CPA’s Guide to Effective Engagement Letters:Implementing Successful Loss PreventionPractices, Seventh Edition, by Ron Klein, RicRosario, and Suzanne M. Holl, reviewed by HenryJ. Krostich, Feb, 15

Healthcare Fraud: Auditing and Detection Guide, byRebecca S. Busch, reviewed by James Nelkin, Nov,12

A Parent’s Guide to Wills and Trusts (For Grandparents,Too), Second Edition, by Don Silver, reviewed byAlan J. Straus, Apr, 12

Understanding Accounting Ethics, Second Edition, byMark Cheffers and Michael Pakaluk, reviewed byVincent J. Love, Oct, 12

BUSINESS BUILDING

Why Do Both Marriages and Business Mergers Have a50% Failure Rate?, by Laurence B. Valant, Aug, 15

CORRECTIONS

Backdating Stock Options, Feb, 11

Correction, Apr, 8

Correction, May, 19

Correction, Sep, 12

Gift Cards and Financial Reporting, Feb, 11

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ECONOMIC & MARKET DATA:MONTHLY UPDATE

Forté Capital’s Selected Statistics, Apr, 79

Forté Capital’s Selected Statistics, Aug, 79

Forté Capital’s Selected Statistics, Dec, 79

Forté Capital’s Selected Statistics, Feb, 79

Forté Capital’s Selected Statistics, Jan, 79

Forté Capital’s Selected Statistics, July, 79

Forté Capital’s Selected Statistics, June, 79

Forté Capital’s Selected Statistics, Mar, 79

Forté Capital’s Selected Statistics, May, 79

Forté Capital’s Selected Statistics, Nov, 79

Forté Capital’s Selected Statistics, Oct, 79

Forté Capital’s Selected Statistics, Sep, 79

EDITORIAL: A MESSAGE FROM

THE EDITOR-IN-CHIEF

2008 in Retrospect at the Journal, by Mary-JoKranacher, Dec, 80

The Audit Opinion: Choosing Our Words Carefully, byMary-Jo Kranacher, June, 80

CPA Preparation and Eligibility: Developing a 150-HourCurriculum, by Mary-Jo Kranacher, Aug, 80

The Future of the Profession: Assessing Priorities in aChanging Environment, by Mary-Jo Kranacher,Mar, 80

Generational Accounting: An Alternative Method of FiscalAccountability, by Mary-Jo Kranacher, Jan, 80

How Many [Fill in the Blank] Does It Take to Change… ?, by Mary-Jo Kranacher, Feb, 80

‘If You Find Yourself in a Hole …’ ‘… Stop Digging!,’by Mary-Jo Kranacher, Sep, 80

Let’s Make a Deal, Regulatory Style: Heads, I Win;Tails, You Lose, by Mary-Jo Kranacher, May, 80

Once Upon a Time, in the Land of Subprime, by Mary-Jo Kranacher, Apr, 80

Privacy and Public Protection: A Delicate Balancing Act,by Mary-Jo Kranacher, Oct, 80

The Ride to Going Global: Slow Down for the Bumps,by Mary-Jo Kranacher, July, 80

Taxpayer Theater: As the Stomach Turns, by Mary-JoKranacher, Nov, 80

EMERGING ISSUES

An Analysis of the GAO Study on Audit MarketConcentration, by Robert Bloom and DavidSchirm, Apr, 6

Audit Committee Best Practices, July, 8

Concentration and Competition in the AuditingProfession, by Glenn W. Tyranski, Oct, 10

Economic Stimulus Act of 2008: Analysis of MajorProvisions, by James F. Hopson, June, 9

Fair Value Accounting Works Well, but Is Not Perfect,July, 9

How the Sarbanes-Oxley Act Is Affecting Profitability inthe Banking Industry: A Comparison Study of theInitial Impact, by Carl Borgia and Philip H. Siegel,Aug, 13

The Proposed Conceptual Framework: Semantics or SeaChange in Financial Reporting?, by Stephen R.Moehrle and Jennifer A. Reynolds-Moehrle, Nov, 6

Tax Rebate Checks as Economic Stimulus:Consequences of the Economic Stimulus Act of2008 for Individual Taxpayers, by Sonja Pippin,Richard Mason, and Charles Carslaw, Aug, 6

Today’s Finance Workforce: No Longer Just the‘Numbers Guys,’ by Rodney Bergman and RosanneWilliams, June, 11

When Accounting Finally Becomes Global, by JeffreyC. Thomson, Sep, 11

EMPLOYEE BENEFIT PLANS

The New 401(k) Landscape: How Plan Sponsors CanAdapt, by Frank Armstrong III, Sep, 6


Threats to the CPA Credential in the InternationalMarketplace, by Michael C. Campbell and C.Randy Howard, Mar, 6

INBOX: LETTERS TO THE EDITOR

The Author Responds, by Joseph V. Bencivenga, Mar, 14

Blame the Buy-Now, Pay-Later Mindset, by AndrewPfau, Dec, 15

CFF a Niche Designation, by Francis C. DeVito, Sep, 12

CFF a Worthwhile Designation, by William A. Eber, Oct, 14

Comparing State Taxes When Making BusinessDecisions, by Nicholas E. Pecora, Aug, 17

Connecting the Dots: Count Me In, by Gary Haber, Jan, 13

Debating the Efficacy of Sarbanes-Oxley, by JohnHoward, Mar, 14

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Debating the Value of SOX, by Frank P. Daroca, Oct, 14

Disability Insurance Planning: Don’t Expect ClaimsProcess to Be Easy, by J.B. Martin, Mar, 14

An Educator Disagrees with ‘The Future of theProfession,’ by Ronald E. Flinn, July, 13

Hotlines Can Work, by Yigal Rechtman, Dec, 15

How We Lost the Public Trust, by Joseph V.Bencivenga, Dec, 15

Ideas for Solving the Financial Crisis, by AngusMcDowell, Nov, 13

Improving Accounting Education, by Michael Kraten,Oct, 14

Kudos on the DiNapoli Interview, by Stanley Goldstein,Oct, 15

Observations on Financial Reporting, Past, Present, andFuture, by Ronald J. Murray, Mar, 14

On the CFF Credential, by David C. Tatlock, Sep, 12

One of the Authors Responds, by Steven Lilien, Mar, 15

Pension Accounting, by Daniel P. Moore, Mar, 15

Sarbanes-Oxley: A Bill of Goods, by Joseph V.Bencivenga, Jan, 13

Social Security: A Well-Trod Path, by Dan Zegibe, Jan, 13

The Time to Change Academic Research Is Now, bySandra K. Gates, Aug, 17

Uphill Climb on the Accounting Career Path, by JenebaBangura, May, 19

Who’s Been Digging?, by Irwin Katz, Nov, 13

PERSONAL FINANCIAL PLANNING

Federal and State Tax Records Retention: How Long IsLong Enough?, by Larry Tunnell, Cindy Seipel,and Ed Scribner, Apr, 9

Final Roth 401(k) Distribution Regulations, by Ed Slott,May, 12

PRACTICE MANAGEMENT

Updating CPA Firms’ Partner Compensation Systems, byMarc Rosenberg, July, 12

PUBLISHER’S COLUMN

Bringing Accountancy into the 21st Century: Help NewYork State Legislators Strengthen the Profession,by Louis Grumet, Apr, 7

A Decade of Change, the Journey So Far, by LouisGrumet, June, 7

Embracing a Borderless, Technologically AdvancedWorld: Time for a New Era of AccountingRegulation, by Louis Grumet, Feb, 7

Getting Smart About Continuing Professional Education:Time for Uniformity in Areas Other Than Just theCPA Exam, by Louis Grumet, Mar, 7

‘If I Only Had a CFF’: But Why Give CPAs SomethingThey Already Have?, by Louis Grumet, July, 7

Let’s Learn to Walk … Before Running to InternationalStandards, by Louis Grumet, Sep, 7

Minorities in the Accounting Profession: Much Remainsto Be Done, by Louis Grumet, Jan, 7

The Only Real Mistakes … Are the Ones We Don’tLearn From, by Louis Grumet, Dec, 7

Putting Taxes into Focus: Evaluating Candidates’Proposals with the SET Tax, by Louis Grumet, Oct, 7

Something Is Wrong: Accounting Reform Bill FallsShort in a ‘Dysfunctional’ Legislature, by LouisGrumet, Aug, 7

Underfunding Public Protection, by Louis Grumet, Nov, 7

Yellow Book: The Gold Standard: Working TowardBetter Government Audits in New York State, byLouis Grumet, May, 7

RECOGNITION

Recognition, Dec, 13

SOFTWARE REVIEW

Gillett Estate Management Suite, developed by Mark R.Gillett and Konrad Schmidt, by Bernard A. Krooksand Amy C. O’Hara, Mar, 13

SOUND ADVICE

CPA Service on Nonprofit Boards: A CautionaryPerspective, by Darryl C. Spurlock and Craig R.Ehlen, Aug, 11

Credit and Debit Card Fees: How to Avoid Surprises, byTodd S. Whiton, May, 11

Disaster Recovery Planning Is Business-Critical, by PaulChisholm, July, 11

Online Payroll Services Have Changed How CPAsWork, by Julie Lubetkin, July, 10

STATE & LOCAL TAXATION

Partnership Tax Allocation May Do More Harm thanGood, by Bruce M. Bird, Mark A. Segal, andMarcia Sakai, Dec, 10

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TECHNOLOGY

Lack of Speed, Flexibility Hamper Corporate FinanceDepartments, May, 19

Ten Tips to Combat Cybercrime, by James F. Leon,May, 6

Web Portals Complement CPAs Serving Small Business,by Roger Mongeon, Dec, 12

VIEWPOINT

Black Accountants Give Back Too, by Vickie CoxEdmondson, May, 17

The Inevitable Move to IFRS?, by C. Richard Baker,Dec, 6

Nonprofit CFOs: Visionary Protectors of the BottomLine, or Myopic Bean Counters?, by RussellPomeranz, Feb, 6

A Practical Approach to Finding Management Override,by Arthur J. Radin, Oct, 6

Reducing Materialism Through Financial Literacy, byDan N. Stone, Ben Wier, and Stephanie M. Bryant,Feb, 12

The Right to Practice Without the Right to Vote:Reflections on the Legacy of the First WomenCPAs, by Dale L. Flesher, Gary John Previts, andAndrew D. Sharp, July, 6

SEA Performance Reporting: GASB’s Focus onAccountability for Results Stirs Controversy, byDean Michael Mead, Jan, 6

Why Can’t Pat Audit?, by Marshall K. Pitman, Nov, 10

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