The Ohio CPA Journal back issues from April 1997:
Erasing the barriers: interstate mobility for CPAs draws near.
Apr 01, 1997; ... An Akron firm discusses its illustrious 40-year history and lists the many services it can provide. A Cincinnati firm points to its more than half century of service and its status as one of the largest firms in the country.From Hartford to Honolulu and beyond, the World Wide Web ...
Guidance provided on extended audit services engagements: the profession's newest controversy!
Apr 01, 1997; ... The public accounting profession has long been plagued by the seasonal nature of the profession. It has been common practice for public accounting firms to accept government and other not-for-profit clients at very low profit margins (or perhaps below their costs) in order to keep their ...
Section 530 worker classification relief provisions after the Small Business Act of 1996.
Apr 01, 1997; ... Certain benefits to be considered when a firm is evaluating the independent contractor classification of workers have been widely addressed in the past. For instance, payroll taxes and compensation insurance affect all firms that use employees, however, if a worker is classified as an ...
Implementing SFAS No. 116 and No. 117: an update.
Apr 01, 1997; ... In 1986 the Financial Accounting Standards Board (FASB) identified five areas of inconsistent reporting by not-for-profit entities: * the treatment of depreciation * contributions received and made * format and content of financial statements * ...
Financial services: a ship in turbulent seas.
Apr 01, 1997; ... One of the most hotly debated areas of value-added services for CPAs is financial services. While an ever-increasing number of CPAs are beginning to offer financial services, firms should not do so without having their eyes wide open to the potential pitfalls.Several issues are ...
Ethics code: a public policy exception to employment at will.
Apr 01, 1997; ... New Rights for CPAs in Industry?The QuandryMany times certified public accountants employed in industry face the difficult decision of blowing the whistle or being content in informing their immediate superior of something that they deem to be improper. To honor ...
Power of attorney.
Apr 01, 1997; ... A Power of Attorney is a legal instrument authorizing one to act as the attorney in fact or agent of the person granting the power. Although CPA's are not normally in the business of drafting powers of attorney for their clients, a CPA who has a client who is either the grantor or grantee of ...
New guidance on SFAS 115. (accounting for debt and equity securities)
Apr 01, 1997; ... The Report provides guidance on six major issues. These issues are (1) the scope of the statement, (2) the classification of investments into categories, (3) the transfer of securities between categories, (4) the determination of fair value of investments, (5) the recognition of changes in ...