The Ohio CPA Journal back issues from October 2000:
Would You Make the Same Choice Again?(choosing accountancy as profession)(Brief Article)(Statistical Data Included)(Editorial)
Oct 01, 2000; ... Would you recommend the CPA profession to your child, a niece or nephew, the kid next door or someone who came to you for career advice? If the answer is "no," this profession is going to face some very tough challenges in the future. Now is the time for us to work together to confront the ...
Assurance Services: The Continuing Evolution of the CPA Profession.(certified public accountant)(Statistical Data Included)
Oct 01, 2000; ... The world is changing so fast, making it almost impossible for most businesses to keep pace. It's a tired and old cliche, but none-the-less it's true. The practice of accounting is no less subject to this than any other profession. With the development of quicker and more intelligent ...
The Changing Practice of Compilation and Review.
Oct 01, 2000; ... Accountants witnessed extensive changes in the practice of compilation and review during the last year of the twentieth century comparable to the turmoil preceding the establishment of compilation and review standards during the later half of the 1970s. These changes include a revised ...
Are CPA Firms Jumping on the New Assurance Services Bandwagon?(certified public accountant)
Oct 01, 2000; ... CPA Web Trust. CPA ElderCare. CPA Performance View. CPA SysTrust. Leaders in the accounting profession are encouraging CPA firms to deliver these new CPA-branded assurance services to current and prospective clients as one way to counter the maturing and increasingly competitive markets ...
MAS for Nonprofit Clients: Integrating Strategic Planning with Financial Planning and Management Control.(management advisory service )
Oct 01, 2000; ... Opportunities exist for CPAs to become more involved with their nonprofit clients. These clients may need help maintaining strategic focus and integrating strategy with financial planning and management control. Developing, implementing, and continuously adhering to a strategic management ...
A Value-Added Approach to Offering CPA Services.(certified public accountant)
Oct 01, 2000; ... This article introduces the subject of the value-added approach (VAA) to professional accounting services. Increased competition and rapidly advancing information technology present both new opportunities and challenges to the accounting profession (CPA firms and professional practitioners ...
Digital Certification Services.
Oct 01, 2000; ... Growth in online businesses has created a need for CPAs to understand alternative approaches to providing privacy, reliability, and security assurances to customers. By understanding the assurance alternatives, CPAs can stand ready to assist their clients in choosing the best alternatives ...
The Role of Internal Audit in the Effort to Improve Audit Committee Effectiveness.(Statistical Data Included)
Oct 01, 2000; ... On September 28, 1998, the Securities and Exchange Commission (SEC), the New York Stock Exchange (NYSE), and the National Association of Securities Dealers (NASD) announced the creation of a Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC). The BRC's ...
What is All the Fuss About Materiality?
Oct 01, 2000; ... Accountants and auditors have been making materiality decisions for at least 150 years. The nature and structure of materiality decisions should be well understood at this point in time. Yet, within the last few years the following three major groups have made detailed comments on the ...
The End-of-Year Cash Flow Assumption in Capital Budgeting: Does it Matter?(Brief Article)(Statistical Data Included)
Oct 01, 2000; ... In discounted cash flow (DCF) analysis of capital budgeting proposals, accountants usually assume that cash flows will occur at year-end. We know, of course, that cash flows most often occur at sub-annual intervals. Incremental revenues, for example, may arrive daily, wages may ...
Gravy Training: Inside the Business of Business Schools.(Review)
Oct 01, 2000; ... This critique on the condition of global business education attracted my attention for several reasons. My initial interest was to compare the authors' interpretations of business school activities with my personal observations of twenty years of accounting instruction in higher education ....
Ohio Tax Issues.
Oct 01, 2000; ... The following is an executive summary of recent Ohio tax developments. Current legislative changes include House Bill 612, which was signed by the Governor on June 29,2000 with most provisions effective Sept. 29,2000. Additionally, changes as a result of Am. Sub. HB 640 (effective June ...
Peer Review: Is It For You?
Oct 01, 2000; ... For CPAs in public practice, peer review has been a part of our practice lives for many years now. Even if you are not a member of the ATCPA or a state society that has a mandatory peer review requirement, you still may be subject to peer review. Over 50 percent of the state boards of ...