Section membership takes the sting out of busy season.(steal this
idea)
With "busy season" fast approaching, are you taking
advantage of all the resources The Ohio Society offers? The Ohio
Society's 13 special interest sections provide members the
opportunity to ask . . .
Digital video for home and office: finding the best in DVD
players & recorders.(gadgets & gizmos)
Welcome to the digital age; no VCRs allowed. Today, digital video
is taking over and many people are wondering how to get equipped with
the latest technology.
Which one do should I buy?
Home . . .
E-mail 301: defeating the spam monster.(business bytes)
E-mail is quickly being suffocated by spam. Not to be confused with
SPAM the luncheon meat, spam in this context means unsolicited
commercial e-mail.
Resent studies show that over 35 percent of . . .
Limited government or limited governance? The hidden costs of
legislative term limits.(capitol access)
In 1992, Ohio voters overwhelmingly supported an amendment to the
Ohio Constitution to impose term limits on members of the state
legislature. Proponents boasted a victory against career . . .
The new standard of giving: charities are now subject to updated
regulations.
The board of directors of the Miami Valley Better Business Bureau
(BBB) approved revamped national standards for charity accountability on
July 29. The Charity Advisory Service, a committee that . . .
Self-assessment exam Catalyst--November/December 2003.
The self-assessment exam is provided as a convenient method for
CPAs to earn CPE credit by reading Catalyst: The Leading Edge of Ohio
Business. The exam consists of 25 multiple-choice questions . . .
The CPA firm growth challenge.
Strategist Sun Tzu: "Victorious warriors win first and then go
to war, while defeated warriors go to war first and then seek to
win".
CPA Firms, like most professional service firms, . . .
Shouldering the workload: tips for taking the strain out of busy
season.
Ah, busy season. Every tax accountant in every public accounting
firm knows exactly what's in store--hectic days, long nights,
endless weekend hours. But, there are alternatives to help ease . . .
Not-for-profit endowments in a down market.
Over the past several years the equity market has taken a toll on
endowment investments held by not-for-profit organizations. The downturn
in the market effects not only the not-for-profit . . .
Weighing the benefits: fewer companies are going public post
Sarbanes-Oxley. Why?
Just one day after the first anniversary of Sarbanes-Oxley becoming
law, a Cleveland area company took its first big step toward going
public. International Steel Group Inc. is now poised to . . .
Educator feature: bringing the CPA vision to life with the
Business Activity Model (BAM).
The Business Activity Model (BAM) for teaching intermediate
accounting provides a unique opportunity to bridge the gap between
academe and practice by requiring students to practice the . . .
Important considerations in documentation and record
retention.
CAMICO has long advocated that accounting firms establish a written
record retention policy that is applied consistently to all engagements.
When developing a record retention and destruction . . .
Case study: ethical considerations when auditing a small
business.
Are you confident what bookkeeping services may or may not be
provided when auditing a private company? Through this case study, The
Ohio Society illustrates the tricky questions, and more . . .
Is it time for change in peer review.
The self-disciplinary and practice monitoring activities of the CPA
profession have been in the spotlight over the past year to an extent
never before experienced. In particular, a number of groups . . .
CPAs: survival of a profession.(Cover Story)
This title only raises additional question ...
Were we ever a profession?
If so, what has changed?
Is the "necessary" body-of-knowledge still unique?
Are there "many or few" criteria for . . .
Series of Webcasts to provide updates on computerized CPA
Exam.(National)
The four live Webcasts about the computer-based CPA Exam,
"Educators: How to Prepare for the Computerized CPA Exam,"
will be broadcasted by the AICPA. The Webcasts will help inform
candidates, . . .
New IRS material helps retirement plans stay
compliant.(National)
The IRS released new materials to help small businesses and plan
administrators understand how to keep employee retirement plans eligible
for tax-favored status.
These materials, in various . . .
FASB delays consolidation rule.(National)
The Financial Accounting Standards Board will briefly delay a new
rule to force companies to consolidate off-balance-sheet entities onto
their own financial statements.
Interpretation No. 46, . . .
Public company accounting oversight board (PCAOB)
update.(National)
The following are the latest actions of the PCAOB
New Standard Requires Auditor to Identify Internal Weaknesses in
Writing
The new standard would require an auditor to communicate in writing
to . . .
Enhanced disciplinary procedures accepted.(National)
Members have approved two bylaw amendments to enhance the
AICPA's ethics enforcement process. Over 82,000 members
participated in the referendum, with an overwhelming majority voting in
favor of . . .
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