Cohen, Milt DoylJ.e Pe,te r Glandon, TerryAnn Opportunities for CPAs. (Letters) January, p. 16 Deficits, Taxes and Savings. (Letters) May, p. 11 Charts Tell the Real Story. March, p. 44 Make Your Own Push-Button Database. July, Carroll, Brian Duffy, Maureen Nevin P 78 The Mutual Fund Trading Scandals. Decem- Corporate Governance and Client Investing ber, p. 32 January, p. 43. Gleim, Irvin N.; Buchanan, Phillip G.; Tips for Working With Female Clients. April, Vucinic, Thomas J.; Rigos, James J. Cenker, William J.; Bloom, Robert Pp 39 Preparing for Success on the Revised CPA What Constitutes a Responsible Person? (Tax Section 404 Opens a Door. May, p. 55 Exam. January, p. 11 Case) October, p 101 When Investor Trust Is Shaken. December, p. 38 Godfrey, Howard Cieslak, David M. Avoid the Payroll Tax Trap. November, p. 67 A Shopper’s Guide to PDAs. August, p. 53 DuMars, Bert The Future Is Here. December, p. 89 Goldwater, Paul; Mahoney, Lois S. Cieslak, David M.; Van Winkle, Matt Collaborate on Spreadsheets. January, p. 61 Carry Your Office in the Palm of Your Hand Duncan, DebraJ . August, p. 52 CPAJu ly,E xpa. m 10S houldn’t Be Too Easy Letters) Green, Paul M. Costs Could Rise. (Letters) February, p. 17 Constantini, AnthonyJ . What's Ahead in Enforcement? September, Eason, Pat; Leahey, Anne; Green, Scott p. 72 Zimmermann, Raymond A. Another Red Flag. (Letters) March, p. 16 The Importance of IRD. April, p. 79 Coustan, Harvey; Leinicke, Linda M.; Haberman, Louise Dratler Rexroad, W. Max; Ostrosky, Joyce A. Espelin, Sarah D. NASBA Meeting Participants Home in on Sarbanes-Oxley: What It Means to the Mar- Hardware/Software Requirements a Must. State and Federal Regulations. (Special Re ketplace. February, p. 43 Letters) January, p. 16 port) March, p. 21 Creagh, Richard P. Falk, Charles E.; Soled, Jay A. Harrington, Cynthia Income, Not Dividends, Double Taxed. (Let Cost Segregation Applied. August, p. 28 The Rich Truly Are Different. April, p. 32 ters) February, p. 15 Internal Audit’s New Role. September, p. 65 Feldman, Elliott R.; Gerber, Joseph A. Cromley, J. Timothy Work Like an Insurance Company to Save Harrison, Fred “Rick” 20 Steps for Pricing a Patent. November, p. 31 Money. Ox tober, Pp 59 A Disappointed Reader (Letters) February, p 16 Crumbley, D. Larry; Russeli, Keith A. Feldman, James So You Want to Be an Expert Witness. Octo- Business Bookshelf. April, p. 95 Heninger, William G.; F eterson, Bryce H.; ber, p. 23. Give Your Skills a CAT Scan. July, p. 34 Lindstrom, Craig J.; Romney, Marshall B. Install Your Own Wireless Network. Novem Dancer, W. Terry Fennema, M.G.; Fretwell, Phillip Z.; ber, p. 51 Tax Deductions May Help Fight Obesity. (Tax Hillison, William; Carpenter, Tina D. Brief) November, p. 78 A Changing Corporate Culture. March, p. 57 Hermanson, Dana R. Deducting the Cost of Laser Eye Surgery. (Tax Audit Committee Service Precautions. (Let Brief) December, p. 92 Fennema, M.G.; Placid, Raymond; Pacini, Cart; ters) February, Pp 16 Hillison, William Danziger, Elizabeth Attorney-Client Privilege: CPAs and the I Hillison, William; Carpenter, Tina D.; Off the Beaten Path. July, p. 49 Frontier. April, p. 64 Fennema, M.G.; Fretwell, Phillip Z. A Changing Corporate Culture. March, p. 57 Davis, Harold E.; Luehifing, Michael S. Fenton, Edmund D. Jr. Radio Frequency Identification: The Wave of Employer-Provided Education Benefits. Sep Hillison, William; Fennema, M.G.; the Future. November, p. 43 tember, p. 49 Placid, Raymond; Pacini, Cari Attorney-Client Privilege: CPAs and the I Dennis, Anita Fretwell, Phillip Z.; Hillison, William; Frontier. April, p. 64 An AICPA Small Firm Champion. March, Carpenter, Tina D.; Fennema, M.G. p. 36 A Changing Corporate Culture. March, p. 57 Hobbs, Edward L.; Hrncir, Theresa J. Taking Account of History. May, p. 84 FSAs and Over-the-Counter Medications Small Firms: Think Big! June, p. 22 Friske, Karyn Bybee; Pulliam, Darlene Tax Brief) January, p. 81 What's Next in Corporate Pay Practices? July, No Annual Gift Tax Exclusion for Gift of LLC p. 97 Membership Units Tax Case) January, p Hoekstra, Chad; Burrage, Thomas F. Get the Raise You Deserve. October, Pp 51 84 Make the Most of Buy-Sell Agreements. Ox tober, P. 37 Dilley, Steven C.; Jacobs, Fred Gannon, D.J.; Ashwal, Alex Optimizing Luxury-Auto Deductions. August, Financial Reporting Goes Global. September, Howell, Brian K. p 36 p 43 Avoid the Tax Trap When Repaying Sharehold er Loans. (Tax Practice) November, p. 75 Dillman, Paul E. Gerber, Joseph A.; Feldman, Elliott R. CPAs and Ministers (Letters) December, Work Like an Insurance Company to Save Hrncir, Theresa J.; Hobbs, Edward L. p. 12 Money. October, p. 59 FSAs and Over-the-Counter Medications Tax Brief) January, p. 81 Dobler, Michael Gering, Richard 3.; Newman, Glenn Notes From Germany on Section 404. (Let Damages Aren’t Always Patently Obvious. No Jacobs, Fred; Dilley, StevenC . ters) March, p. 16. vember, p. 36 Cptmizing Luxury-Auto Deductions. August, Pp 36 December 2004 JOURNAL of ACCOUNTANCY Johnson, Vernon W. Ill; Vermeer, Thomas E. Lanz, loel; Tie, Robert McCall, John D. To Compete or Noncompete. February, p. 56 Advise Businesses on External IT Resources. Should You Upgrade to Microsoft Office June, p. 55. 2003? June, P 46 Jones, Roberta Ann Make Excel an Instant Know-It-All. March, Lauber, Christine A.; Ruh, Lorraine; McCarthy, Ed p 40 Theuri, Peter M.; Woodlock, Peter Working With a Solicitor to Get New Busi- Road to the Future. July, p. 41 ness. January, p. 30 Jordan, Julie Che Best-Laid Plans. May, p. 46 Drag Racers Go Straight. (Letters) December, Lawrence, G. Michael; Wells, Joseph T. Tips for the Sarbanes-Oxley Learning Curve Basic Legal Concepts. (The Fraud Beat) Octo- lune, p. 36 ber, p. 33 Kendal, Anat; Pugliese, Anthony McDonnell, Patrick J. Support for CPAs in Post-Disaster Work. (Spe Leahey, Anne; Zimmermann, Raymond A.; The PCAOB and the Future of Oversight ial Report) February, p. 19 Eason, Pat December, p. 98 Che Importance of IRD. April, p. 79 King, Frank L. McKee, ThomasE . Fairness of Taxes Called Into Question. (Let Leinicke, Linda M.; Rexroad, W. Max; A Practical Guide to Complying With SAS ters) February, p. 15 Ostrosky, Joyce A.; Coustan, Harvey No. 99's Key Requirements. (Checklist Sarbanes-Oxley: What It Means to the Mar May, p. 24 King, ThomasG . ketplac e. February, Pp 43 Audit Committees Take Time and Talent McNair, Frances E.; Milam, Edward E.; Letters) February, p. 16 Leizerov, Sagi Seifert, Deborah L. E-Mail and the Law. August, p. 58 Tax Planning for Servants of God. October, Knowles, Jimmie Wayne P 65 Companies Should Improve Internal Audit Letsch, Douglas Policies. (Letters) July, p. 10 Questions and Answers on “In the Money?” Meyer, Michael J.; Titard, Pierre L.; Clarification) January, p. 84 Braun, RobertL . Kositzka, Paul H. Accounting Education: Response to Corpo Clients Entitled to Dir ct CPA Supervision or Lewison, John rate Scandals. November, p. 59 Full Disclosure. (Letters May, Pp 1] Military Call-Up Prompts Focus on USERRA. January, p. 76 Midkiff, Kyle Ann Kroll, Karen M. Catch the Warning Signs of Fraud in NPOs The Lowdown on Lean Acc ounting. (A cor Lindstrom, Craig J.; Peterson, Bryce H.; Checklist) January, p. 28 rection tor this item appears in October on Heninger, William G.; Romney, Marshall B. ’p ag - 2.,) Jultyh , p.» 6 69 Install Your Own Wireless Network. Novem- Milam, Edward E.; McNair, Frances E.; ber, p. 51 Seifert, Deborah L. Kuninsky, Milton Tax Planning for Servants of God. October, CPAs and Commu: Livingston, Jack p 65 High Score for JofA. (Letters) February, p. 15 Miller, Richard |.; Anderson, Alan W. Laffie, Lesii S. Luehifing, Michael S.; Davis, Harold E. Legal and Ethical Considerations Regarding Excluding Over-the-Count r Drug Reim Radio Frequency Identification: The Wave of Outsourcing. March, p. 31 sursements. (From The Tax Adviser) Janu the Future. November, p. 43 P ss Morrison, Joseph E. Costs of Household Employees Madray, J. Russell Are You Spamming Your Clients? August, p The Tax Adviser) February, p. 82 An Update on Review Engagements. August Audit Initiative Targets Executiy Compensa p. 69 Mueller, Jennifer M. tion. (From The Tax Adviser) March p Amortizatioonf Certain Intangible Assets. I Servi A grec Unmarried Parent Car Maganiello, Chuck ember Pp 7 Claim/ Waive Dependency Exemptior One Key Requirement Needs Emphasis. (Let From The Tax Adviser) April, p. 88 ters) August, p. 11 Murphy, Leslie; Bufe, Bill Neighbors’ Hostility Allowed Partial Gain Ex How to Keep Them Once Ye lusion on Re 9 | len e Sale From The Tax Magill, Lawrence December, p. 57 Adviser) May, p. 102 Attest Letters Subject to Professional Standards Time to Distribute ¢ orporate Earning Letters) May p 11 Myers, Ronald L. From The Tax Adviser) June, p. 76 Annuities Can Be Effective Tool Private Annuities Can Aid Medicaid Eligibili Mahoney, Lois S.; Goldwater, Paul January, p. 15 y. (From The Tax Adviser) July 1p . ds~ Collaborate on Spreadsheets. January IRA Rollovers After 60 Days. (From The Tax Nash, Claire Y.; Quinn, Tina Adviser) August, p. 79 Maples, Larry Departing Partner’s Debt Service Pay: IRS Allows Statistical Sampling for M&E Divorce Agreement Language. Septet e to Partnership. (Tax Case) Febr Costs. (From The Tax Adviser) September p. 25 », 86 ncome Includes Returned Fees; Ad How to Apply Joint Estimated Tax Payments Mason, Eli e Litigation Costs Are Loans. (Tax When Filing Separately. (From The Tax Myth of Double Taxation Is Politically In Case) March, p. 67 Adviser) October, p. 106 spired. (Letters) February, p. 15 QTIP Created Under State Law Not Federally Nonindividual QTP Contributions From Binding. (Tax Brief) March, p. 65 The Tax Adviser) November, p. 82 Mastracchio, Nicholas J. Jr. Shareholder Guarantee to S Corporation Deducting Retirement Community Fees Auditing in the Classroom Is Changing. April, Creditors Doesn't Increase Basis. (Tax Case From The Tax Adviser) December, p. 96 p. 11 August, p. 77 Social Security Number Not Enough for EI€ Tax Brief) August, p. 76 112 JOURNAL of ACCOUNTANCY December 2004 Impact of Self-Employment Loss on Earned Pulliam, Darlene; Friske, Karyn Bybee Ruh, Lorraine; Theuri, Peter M.; Income. (Tax Brief) September, p. 79 No Annual Gift Tax Exclusion for Gift of LLC Woodlock, Peter; Lauber, Christine A. Court Upholds IRS Lien Against Corporate Membership Units Tax Case January, Road to the Future. July, p. 41 “Alter Ego.” (Tax Case) September, p. 83 p 84 Substantial Compliance No Substitute for Fil- Russell, Keith A.; Crumbley, D. Larry ing Election. (Tax Brief) October, p. 98 Quinn, Tina; Nash, Ciaire Y. So You Want to Be an Expert Witness. Octo Departing Partner's Debt Service Payment In ber, p. <2 3 Naumann, Jeffrey W. come to Partnership Tax € ase February, Tap Into XBRL’s Power the Easy Way. May, p aU Sacks, Steven E. p. 32 Gross Income Includes Returned Fees; Ad Fraud Risk: Are You Prepared? September, vance Litigation Costs Are Loans Tax p 5 Newman, Glenn; Gering, Richard J. Case) March, p. 67 Damages Aren’t Always Patently Obvious. No- QI IP Created Under State Law Not Federally Saros, Carole-Lynn vember, p. 36 Binding. (Tax Brief) March, p. 65 Recommends Variable Annuities. (Letters Shareholder Guarantee to S Corporation March, p. 1 Noonan, Michael J. Creditors Doesn't Increase Basis. (Tax Case CPAs Should Not Sell Investment Products August, p Scheidemann, Ernest J. Letters) March, p. 17 Social Security Number Not Enough for EIC More Strategies for Health Care Costs (Let Tax Briet August, p. 76 ter s) Ja nuary, p. 15 Osibodu, Josiah S.; Andreoli, Anthony L. Court Upholds IRS Lien Against Corporate Unclaimed Property. February, p. 49 ‘Alter Ego.” (Tax Case September, p 83 Schnee, EdwardJ . Impact of Self-Employment Loss on Earned New Alternative Minimum Tax Trap Ostrosky, Joyce A.; Coustan, Harvey; Income. (Tax Brief) September, p. 79 Case) January, p. 83 Leinicke, Linda M.; Rexroad, W. Max Substantial Compliance No Substitute for Fil Economic Performance Tax Case) February, Sarbanes-Oxley: What It Means to the Mar ing Election. (Tax Brief) October, p. 98 p Saf) ketplace. February, p. 43 Corporate Acquisition Expenses Tax ase Ramos, Michael March P 66 Pacini, Cari; Hillison, William; Fennema, M.G.; Evaluate the Control Environment. May, p. 75 Valuing a Private Annu ity. (Tax ¢ ase April Placid, Raymond Section 404 Compliance in the Annual Re p. 8&5 r Arrorney-Client Privileg CPAs and the fF port October, pf. 43 Deductible Education Expenses Tax Case Frontier. April, p. 64 M 1y p 97 Reichert, Charles J. Acquiring Contingent Liabilities Tax € ase Papalia, Mark Who Get tthn Exemption? June p 73 Small Business Insuran aH Offers in Compt romuse Tax Case) July, p. 8¢ p. 54 ™ vone 1e¢ ting Innoc ent Spouse Rules Tax (ase August, p. 77 Paschoud, Christian Debt Allo 110N al d LI Cs Tax Case Sep Wrong Emblem. (Letters) July, p ter nbe p. 80 Collecting Attorney | From the IRS. (Tax Peterson, Bryce H.; Heninger, William G.; Reinecker, Kari S. (as October, p. 100 Lindstrom, Craig J.; Romney, Marshall B. Control Is the Issuc App LS Court ¢ oniirn is Treatment of As Install Your Own Wireless Network. Novem suemiend LiabibaltBittasi es. (T7 ix Case November ber, p. 51 Rexroad, W. Max; Ostrosky, Joyce A.; Coustan, Harvey; Leinicke, Linda M. view of IRS Abuse of Discretior Phelan, Sarah E. Sarbanes-Oxley: What It Means to Decembe T p y A Tech Tools Sampler for PFP. April ketpla February, p. 43 Seifert, Deborah L.; McNair, Frances E.; Placid, Raymond; Pacini, Cari; Hillison, William; Rigos, James J.; Gleim, Irvin N.; Milam, Edward E. Fennema, M.G. Buchanan, Phillip G.; Vucinic, Thomas J. Tax Planning tor Servan ts of God. October, Attorney-Client Privileg CPAs and the I Preparing for Success on the Revised CPA p 65 Frontier. Apri tE xam. Januar Simkin, Mark G. Platau, Steven; Wolfe, Joseph Romney, Marshall B.; Peterson, Bryce H.; Ferre t Out Spr idsheet Errors. February, p. 6 > Marketing Materials and Malpracn Heninger, William G.; Lindstrom, Craig J. sure. June, p. 28 Install Your Own Wirel Network. Nov Sinkin, Joel Pri E Value Porter, Robert Caring tor Our Owr Rose, Jacob M. 4 Do-It-Yours Postoak, Jennifer tem. Apri I ebru No Feminist But an Avid Golfer Dn Rovner, Steven E. reparing { r New What Does GenderH a xam. Marcl p. 11 Pugliese, Anthony; Kendal, Anat July ing Transparency in Peer Review Support for CPAs in Post-Disaster Work Spe M«e i bers Speak Out Dece mbe} r,T T p. <”< cial Report) February, p. 19 Roybark, Helen M. Jof(A Cover Concert Soled, Jay A.; Falk, Charles E. Pulliam, Daricne; Burnett, Sharon l¢ (ost Segregation Applied. August, p. 28 Valid Transfers Excluded From Gross Estate Tax (¢ ase) October p 104 Rubin, Mark B. Solomon, Jerry Alimony Payments Must Terminate at Death CPAs As Facilitators Makes Sense. (L¢ tters Revisiting Lean Accounting Letters) Decem Tax Case) November, p. 79 ber p 11 JOURNAI ACCOUNTANCY Sprohge, Hans; Stump, Mitchell L. Weisel, James A. SUBJECT INDEX | ; Independent Contractor or Not? May, p. 89 Add Muscle to “What If” Analyses. Septem- ber, P 38 Stump, Mitchell L.; Sprohge, Hans Accounting and Review Services Independent Contractor or Not? May, p. 89 Wells, Joseph T. An Update on Review Engagements. Madray, New Approaches to Fraud Deterrence. (The J. Russell. August, p. 69 Telberg, Rick Fraud Beat) February, p. 72 Make Money With Basic Accounting Soft- Build an Antitraud Practice. (The Fraud Beat AICPA Alert ware. January, p. 67 March, p. 48 Legal and Ethical Considerations Regarding A Joint Effort to Fight Corporate Fraud. April, Foreign Advance-Fee Scams. (The Fraud Beat Outsourcing. Miller, Richard I.; Anderson, p. 53 April, p. 58 Alan W. March, p. 31 Iwo Firms Launch New Ethics Programs. July, The Case of the Pilfering Purchasing Manager p. 13 (The Fraud Beat) May, p. 80. Institute Launches Employee Benefit Plan Au Che Quarter-Million-Dollar Caper. (The dit Quality Center. May, p. 13 Thompson, Margaret Gallagher Fraud Beat) November, p. 89. The Final Split-Dollar Regulations. February, Small Business, Big Losses. December, p. 42 AICPA Update p Increasing Transparency in Peer Review Wells, Joseph T.; Lawrence, G. Michael Members Speak Out. Snyder, Adam. De Theuri, Peter M.; Woodlock, Peter; Basic Legal Concepts. (The Fraud Beat) Octo- cember, p. 22 Lauber, Christine A.; Ruh, Lorraine ber, p. 33. Road to the Future. July, p. 41 Auditing (see Compliance and Sarbanes-Oxley Winters, Bruce I. Tie, Robert Choose the Right Tools for Internal Control Business and Industry Institute Spreads Financial Literacy. August Reporting. February, p. 34 Golden Business Ideas. Zarowin, Stanley. Janu p. 14 ary, p. 112., Managing Change. November, p. 27 Wolfe, Joseph; Platau, Steven Marketing Materials and Malpractice Expo Golden Business Ideas. February, p. 100 Tie, Robert; Lanz, Joel sure. June, p. 28. Advise Businesses on External IT Resources Golden Business Ideas. Zarowin, Stanley June, p. 55 Woodlock, Peter March, p. 104 Professional Practice Accounting. July, p. 44 Titard, Pierre L.; Braun, Robert L.; Golden Business Ideas. Zarowin, Stanley Meyer, Michaei J. Woodlock, Peter; Lauber, Christine A.; April, p. 108 Accounting Education: Response to Corpo- Ruh, Lorraine; Theuri, Peter M. rate Scandals. November, p. 59 Road to the Future. July, p. 41 Golden Business Ideas. Zarowin, p 1192 0 Trone, Donald B. Zarowin, Stanley Improve the Quality of Investment Advice Golden Business Ideas. January, p. 112 Enterprising Views of Risk Management January, p. 37 Technology Q&A. January, p. 89 Banham, Russ. June, p. 65 Golden Business Ideas. February, p. 100 Golden Business Ideas. Zarowin, Stanley. June Van Winkle, Matt; Cieslak, David M. Technology Q&A. February, p. 69 p. 104 . Carry Your Office in the Palm of Your Hand Golden Business Ideas. March, p 104 August, p. 52 Technology Q&A. March, p. 72 Golden Business Ideas. Zarowin, Stanley. July, Golden Business Ideas. April, p. 108 Pp 128 Vap, Joseph Technology Q&A. April, p. 90 The Lowdown on Lean Accounting A cor- A Wake-Up Call for CPAs. (Letters) August, Golden Business Ideas. May, p. 120 rection for this item appears in October on p. 11 Technology Q&A. May, p. 41 page 12.) Kroll, Karen M. July, p. 69 Top Tools for CPAs. May, p. 26 Vermeer, Thomas E.; Johnson, Vernon W. Ill Golden Business Ideas. June, p. 104 E-Mail and the Law. Leizerov, Sagi. August To Compete or Noncompete. February, p. 56 Technology Q&A. June, p. 79 ) 58 Golden Business Ideas. July, p. 128 Golden Business Ideas. Zarowin, Stanley. Au Voynich, S. Scott Tec hnology Q&A. July, p. 92. gust, p. 108 Integrity in Action. January, p. 72 Golden Business Ideas. August, p. 108 Technology Q&A. August, p. 82 Golden Business Ideas. Zarowin, Stanley. Sep Vucinic, Thomas J.; Rigos, James J.; Golden Business Ideas. September, p. 108 tember, p. 108 Gleim, Irvin N.; Buchanan, Phillip G. Technology Q&A. September, p. 88 Preparing for Success on the Revised CPA Golden Business Ideas. October, p. 144 Get the Raise You Deserve. Dennis, Anita Exam. January, p. 11 Technology Q&A. October, p. 110. Oc tober, P. 51 Users Size Up Tax Software. October, p. 70 Golden Business Ideas. Zarowin, Stanley. Ox Walker, David M. Golden Business Ideas. November, p. 108 tober, Pp 144 Truth and Transparency: The Federal Govern- Technology Q&A. November, p. 84 Work Like an Insurance Company to Save ment’s Financial Condition and Fiscal Out The Best of Technology Q&A. December, Money. Gerber, Joseph A.; Feldman, Elliott look April, P. 26 5» 83 R.. October, P 59 Golden Business Ideas. December, p. 124 Wallace, Albert L. Golden Business Ideas. Zarowin, Stanley. No- Sarbanes-Oxley More Than Bureaucracy. (Let- Zimmermann, Raymond A.; Eason, Pat; vember, p. 108 ters) July, p. 10 Leahey, Anne The Importance of IRD. April, p 9 Golden Business Ideas. Zarowin, Stanley. De- Weinstein, Stephen cember, p. 124 Who Will Take the Reins? August, p. 45 114 JOURNAL of ACCOUNTANCY De« ember 2004 Business Valuation 20 Steps for Pricing a Patent. Cromley, J. Tim 20 Steps for Pricing a Patent. Cromley, J. Tim Few Spend Money on SOX Graphic) Febru othy. November,p . 31 othy. November, p. 31 ITy, p »2 4 Damages Aren’t Always Patently Obvious Golden Business Ideas. February, p. 100 Newman, Gienn; Gering, Richard J. No Disaster Preparedness News Digest. February, p. 23 vember, p. 36 Support for CPAs in Post-Disaster Work. (Spe hree Times the Charm Graphic) February cial Report) Pugliese, Anthony; Kendal p 23 Price Equals Value Plus Terms. Sinkin, Joel Anat. February, p. 19 Decem’: or, p. 67 Companies Plan for Continuity. (Graphic The Best-Laid Plans. McCarthy, Ed. May, p. 46 March, p. 20 Careers Golden Business Ideas. Zarowin, Stanley Off the Beaten Path. Danziger, Elizabeth. July Education March,p . 104 p. 49 Accounting Education: Response to Corporate More People Log On to Pay Bills Graphic Scandals. Titard, Pierre L.; Braun, Robert March, p. 18 Checklist L.; Meyer, Michael J. November, p. 59 NASBA Meeting Participants Home in on Catch the Warning Signs of Fraud in NPOs State ind Feder il Regulations Special Re Midkiff, Kyle Anne. January, p. 28 Employee Benefits port Haberman, Louise ] Yratler March, Military Call-Up Prompts Focus on p. 21 es That Mirror Your Worth. Fet USERRA. Lewison, John. January News Digest. March, p. 18 A Pioneer Is Gone. (Obituary) March, p. 18 Employer-Provided Education Ben Spirits Don’t Soar As Before. (Graphic) March Help ¢ lients Create a Positive ton, Edmund D. Jr. Septemb March, p. 28 ivhest ¢ ompli ink Requirements Financial Reporting srapnic Mar h p Maintain Contact With Client Unclaimed Property. Andreoli April, p. 24 bodu, JosiahS . Februar 10 1b eas. Zarowin, Stanley April, p A Practical Guide to Complyn Let Them Handle It Graphic No. 99's Key Requirements News Digest April | Thomas E. May, p. 24 Sarbanes-Orxle\ . Help Companies Assess Their Intert Needs June, p. 22 0 Zarowin, Stanley. May Create in Effective Dir Mail Campaig In Favor of Reforn Graphic) May, p July, p. 32 News Digest May, p. 15 Perks a Thing of th Past May, p. 1¢ It’s a Matter of Priva Golden Business Ideas. Zarowin, Stanley. June Encourage General Le p 104 Steven. September Good Relations Breed Contentment. (Graph June, p. 11 Fine- Tune Your (¢ News Digest. June, p. 11 Steven October Not-for-Profits Say Not for Us Graphi Jur Sharpen Your BV Re Rise in Number of Female Execs. (Graphi », 24 June, p. 12 JOS ph | Famous for 4 Joint Efftoo rFitgh t Corporate Fraud. Tel Business Ideas. Zarowin, Stanley. July berg, Rick April, p. 53 Graphic) July Compensation and Benefits (ase of the Piltering Manager What's Next in Corporate Pay Prac tices? Der Che Fraud Beat Wells, Joseph T May, p. 8 nis, Anita. July, p. 59 oncept The Fraud Beat Golden Business ideas Zarowin, Stanley. Au 1 Deserve. Dennis, Anita e,G Michael Wells Jose } an I Rewarded. August, t p. 18 r Compliance The Quarter-Million-Dollar Caper Tech Gets Most Bucks Graphi August, Choose the Right Tools for Internal Control Beat) Wells, Joseph T. November, p p. 17 Reporting. Winters, Bruce I. February, p. 34 Wells, Joseph T Small Business, Big Loss A Former AICPA President Is Dead at 88 Consulting December, p $2 September, p. 12 Make Money With Basix Accounting Soft Golden Business Ideas. Zarowin, Stanley. Sep ware Telbe 2g Rick January, p. 6 General Interest tember, p. 108 Golden Business Ideas Zarowin, Stank I'll Be Suing You Graphic) September, p. 11 Make the Most of Buy-Sell Agreements. Bur ry, p. 1 > News Digest. September, p. 11 rage, Thomas F; Hoekstra, Chad. October, News Digest. January, p. 19 p. 37 Stanley Person 1934-2003 Obituary Janu The Age of the E-Solicitor. (Graphic) Octo So You Want to Be an Expert Witness. Crum iry, p 19 ber, p. 11 bley, D. Larry; Russell, Keith A. October, What Drives Policy Purchases? (Graphic) Janu Golden Business Ideas. Zarowin, Stanley. Oc Pp 23 ary, p. 20 tober, p 144 2004 JOURNAL of ACCOUNTANCY r— News Digest. October, p. 11 Florida Candidate Tops Field on CPA Exam Fairness of Taxes Called Into Question. King, July, p. 98 Frank L. February, p. 15 Golden Business Ideas. Zarowin, Stanley. No High Score for JofA. Livingston, Jack. Febru vember, p. 108 AICPA Lauded for Disaster Advice and Public ary, p. 15 Good News for College Grads Graphic) No Service. August, p. 86 Income, Not Dividends, Double-Taxed vember, p. 15 Institute Honors Thomas as Outstanding Edu Creagh, Richard P. February, p. 15 Move L p or Move Out Graphic) November cator. August, p. 86 Myth of Double Taxation Is Politically In p. 15 Robertson Cited for Volunteer Work. August, spired. Mason, Eli. February, p. 15 News Digest. November, p. 15 p. 86 Sarbanes-Oxley Spurs Focus on Directors Another Red Flag. Green, Scott. March, p. 16 Graphic) November, p. 16 Accounting Educator Steps Up for Olympi CPAs Should Not Sell Investment Products Ceremony. November, p. 95 Noonan, Michael J. March, p. 17 Golden Business Ideas. Zarowin, Stanley. De Institute Earns Triple Honors. November JofA Cover Concerns Reader. Roybark, Helen ember, p. 124 p. 94 M. March, p. 16 More Women Welcome Web Use Graphic Lone Star State Auditor Names Best Govern Notes From Germany on Section 404. Dobler, December, p. 19 nent CPA. November, p. 94 Michael. March,p . 16 News Digest. Dex Students Win Aid for Graduate Studies in Ac Recommends Variable Annuities. Saros, Car Net Has Graphic) Dece counting November, Pp 94 in. March, p. 17 ber, p. "2 ) Undergraduate Accounting Students Win What Managers Want. (Graphic) December Competition. November, p. 95 Artest Letters. Magill, Lawrence. May, p. 11 p. 2 Clients Entitled to Full Disclosure. Kositzka, Insurance Issues Paul H. May, p. 11 Glimofp tshe ePa st The Final Split-Dollar Regulations. Thomp Deficits, Taxes and Savings. Doyle, |]. Peter Taking Account of History. Dennis on, Margaret Gallagher. February, p May, p. 84 Small Business Insurance Checkup. Papalia ympanies Should Improve Internal Audit Human Resources Case Study Mark. March,p . 54 es. Knowles, Jimmie Wayne. July How to Keep Them Or You'v p 1( Bufe, Bill; Murphy i international CPA Exam Shouldn't Be Too Easy Duncan Financial Reporting Goes Global. Gannon DebraJ . July, p. 10 In My Opinion D.J.; Ashwal, Alex. September, p. 43 CPAs As Facilitators Makes Sense. Rubi What's Ahead in Enforce Mark B. July, p. 10 Anthony J. September, p Internships No Fen inist But an Avid Golfer. Postoak, Jen Professional Practice Accounting. Woodlock nifer. July, p The PCAOB and the Futuofr Oever s Peter. July, p. 44 Objects to Distinction. Auer, O. Nelson. July McDonnell, Patrick |. December Roatdo t he Future. Lauber, Christine A p. 10 Ruh, Lorraine Theuri, Peter M Wood Sarbanes-Oxley More Than Bureaucracy. Wal Inside AICPA lock, Peter. July, p. 41 lace, Albert L. July, p. 10 Calling Aspiring Committee Membe What Does Gender Have to Do With It? ary, p. 95 investments Rovner, Steven E. July, p. 11 CPA2Biz Financial Results Improve Corporate Governance and Client Investing Wrong Emblem. Paschoud, Christian. July, p 95 Dutfty, Maureen Nevin. January, p. 43 Education Award Nominees Sought. Januar Improve the Quality of Investment Advice p 95 Trone, Donald B. january, p. 37 rol Is the Issue. Reinecker, Karl S. Au Government Agency Needs CPAs Working With a Solicitor to Get New Busi gust, p. 12 ness. McCarthy, Ed. January. p. 30 No Attorney-Client Privilege for Expert Wit Pp ‘> Institute Honors Kessler. January, p. 95 nesses. Caron, John M. August, p. 11 MAP Survey Highlights Staffing Worries. Jan EE Vs. I Bonds: Which Are Better? Boes One Key Requirement Needs Emphasis. Mag uary, p. 94 Richard F; Bezik, Mark. September, p iniello, Chuck. August, p. 11 Purcell Fills N« 2 Spot on Tax Committee A Wake-| p ¢ ill for CPA Vap Joseph. Au January, p. 94 Letters gust, p. 11 Three Enter Business & Industry Hall of Fame Annuities Can Be Effective Tools. Myers January, p. 94 Ronald I January, p. 15 4 Different Perspective on Internships. Biddle, Tool Facilitates Course Design. January, p. 95 CPAs and Community Colleges. Kuninsky Robert, E. Jr. November,p . 13 ITA Now on CD. January, p. 95 Milton. January, p. 16 Rethinking Annuities for Medicaid Eligibility Hardware/Software Requirements a Must. Es Brown, Cecil. November, p. 13 Caring for Our Own. Porter, Robert. Febru pelin, Sarah D. January, p. 16 ary, p. 54 More Strategies for Health Care Costs. Schei CPAs and Ministers. Dillman, Paul E. Decem demann, Ernest J. January, p. 15 ber, p. 12 Institute Lauds Goldberg for PFP Service Opportunities for CPAs. Cohen, Milt January, Drag Racers Go Straight Jordan, Julie De Launches Web Site. March, p. 77 Pp 16 cember, p. 12 Minority Education Funds Bestowed. March Implementing a New Audit Function 78 Article Should Be Directed to Partners. Bonar, Caplain, Bruce. December, p. 11 Ochsenschlager Chosen to Head Tax Division Adele. February, P 16 Revisiting Lean Accounting. Solomon, Jerry March, p. 78 Audit Committee Service Precautions. Her December, p. 11 Iwo ABVs Win Awards. March, p. 77 manson, Dana R. February, p. 16 Walker Wins Top Tax Award. March, p. 78 Audit Committees Take Time and Talent Litigation Issues (includes Litigation King, Thomas G. February, p. 16 Consulting and Litigation Services Two Win New Award for Volunteer Efforts Costs Could Rise. Green, Paul M. February, [o Compete or Noncompete. Vermeer, May, p. 104 p. 17 Thomas E.; Johnson, Vernon W. III. Febru A Disappointed Reader. Harrison, Fred iry, p. 56 AICPA Honors a CPA/( ITP. July p. 98 “Rick.” February, p. 16 116 JOURNAL of ACCOUNTANCY December 2004 Attorney-Client Privilege: CPAs and the I Postemployment Benefit Plans Other Than Pen- Who Will Take the Reins? Weinstein, Frontier. Pacini, Carl; Hillison, William; sion Plans. July, p. 102 Stephen. August, p. 45 Fennema, M.G.; Placid, Raymond. April, P 64 Auditing Interpretations. August, p. 103 Professional Development GASB Statement no. 44, Economic Condition Give Your Skills a CAT Scan. Feldman, James So You Want to Be an Expert Witness. Crum Reporting: The Statistical Section. August, July, p. 34 bley, D. Larry; Russell, Keith A. October, p. 92 p. 23 SSARS No. 10, Performance of Review Engage- Professional Issues ments. August, p. 97 Preparing for Success on the Revised CPA Darnages Aren’t Always Patently Obvious SSARS No. 11, Standards for Accounting and Re Exam. Buchanan, Phillip G.; Vucinic, Newman, Glenn; Gering, Richard J. No view Services. August, p. 101 Thomas J.; Rigos, James J.; Gleim, Irvin N vember, p. 36 SSARS Interpretation. August, p. 102 January, p. 11 Niche Development Ethics Interpretation. October, p. 138 Pilot Test Reveals Dramatic Changes. Snyder, Facilitate Your Way to New Business. C: GASB Statement no. 45, Accounting and Finan- Adam. February, p. 11 Christopher B. January, p. 53 ial Reporting by Employers for Postemployment Sarbanes-Oxley What It Means to the Mar Benefits Other Than Pensions. October, ketplace. Coustan, Harvey; Leinicke, Linda Official Literature p. 119 M.; Rexroad, W. Max; Ostrosky, Joyce A Exposure Drafts Outstanding. January, p. 98 February, p. 43 Revisions to AICPA Council Resolutions Support for CPAs in Post-Disaster Work. (Spe Exposure Drafts Outstanding. February, p. 87 November, p. 102 cial Report) Pugliese, Anthony; Kendal Anat. February,p . 19 Exposure afts Outstanding. March, p. 80 Personal Financial Planning The Rich Truly Are Different. Harrington lips on Preparing Employees for the New I cael afts Outstanding. April, p. 100 Cynthia. April, p. 32 CPA Exam. Snyder, Adam. March, p. 11 A Tech Tools Sampler f w PFP. Phelan, Sarah hens ire afts Outstanding. May, p. 109 E. April, p. 45 Auditing in the Classroom Is Changing. Mas Tips for Working With Female Client Duffy tracchio, NicholasJ . Jr. April, p. 11 I iia Drafts Outstanding. June, 1 Maureen Nevin. April, p. 39 [wo Firms Launch New Ethics Programs. Tel Eaxipo sure rafts Outstanding EE Vs. | Bonds: Which Are berg, Rick. July, p. 13 hard fF Bezik, Mark Exposure afts Outstandi Fraud Risk: Are You Prepared? Sacks, Steven Trading Scandals. Carroll E. September, p. 57 Exposure nber, p. 32 vestor Trust Is Shaken. Duffy, Mau Managing Change. Tie, Robert. November, Exposure ber, p. 38 pp.. 2 27 Exposure Practice Development Recruiting Make Money With Basi Accounting Soft Professional Practice Accounting. Woodlock, Exposure lelberg, Rick. January, p. 6 Peter. July, p. 44 p 108 Road to the Future. Lauber, Christine A.; Section 404 Opens a Door. Duffy, Maureen Ruh, Lorrain Theuri, Peter M.; Wood Official Releases Nevin. May, p. 55 1| ock, Peter. July, p. 41 SOP 03-3, Accounting for Certain Loans or Debt 1 quire 1 in a Transf January, Small Firms: Think Big! Dennis, Anita. June Report From the IRS The Future Is Here. DuMars, Bert. December P 89 GASB Statement no. 42 Practice Management ial Reporting for Impairment Military Call-( p rr yMpts Focus on Reviews rd for Insurance Recoverie USERRA. Lewison, John. January, p. 76 Business Bookshelf. Feldman, Ja nes. April, Working With a Solicitor to Get New Busi Pp 95 FASB no. 132 (rev. 2003 Employers’ Disclo- ness. Mc( urthy, Ed. January, p. 30 sures about Pensions and Other Postretirement Risk Management senefit March, p. 82 To ¢ ompete 2 Noncompete. Vermeer Advise Businesses on External IT Resources SOP 03-4, Reporting Financial Highlights and Thomas I Johnson, Vernon W. III. Febru Lanz, Joel; Tie, Robert. June, p. 55 Schedule of Investments by Nonregistered Invest- ary, p. 56 Enterprising Views of Risk Management ment Partnership in imendment to the Audit 3Janham. Russ June, Pp 65 ind Accounting Guide Auditso f Investment The Best-Laid Plans. McCarthy, Ed. May, Companies and AICPA SOP 95-2, Finan Pp 46 Sarbanes-Oxley (includes Sarbanes-Oxley cial Reporting by Nonpublic Investment 404 Compliance Partnerships. March, p. 8¢ Marketing Materials and Malpractice Expo Choose the Right Tools for Internal Control SOP 03-5, Financial Highlights of Separate Ac- sure. Platau, Steven; Wolfe, Joseph. June, Reporting. Winters, Bruce I. February counts: An Amendment to the {udit and A p. 28 p. 34 ounting Guide Audits of Investment Tips for the Sarbanes-Oxley Learning Curve Sarbanes-Oxley: What It Means to the Mar Companies. March, p. 95 McCarthy, Ed. June, p. 36 ketplace. Coustan, Harvey; Leinicke, Linda M.; Pexroad, W. Max; Ostrosky, Joyce A Ethics Interpretation. April, p. 104 Give Your Skills a CAT Scan. Feldman, James. February, p. 43 July, p. 34 Revisions to Council Resolutions. June, p. 89 A Changing Corporate Culture. Carpenter, Are You Spamming Your Clients? Morrison, Tina D.; Fennema, M.G.; Fretwell, Phillip GASB Statement no. 43, Financial Reporting for Joseph E. August, p. 63 Z.; Hillison, William. March, p. 57 December 2004 JOURNAL of ACCOUNTANCY Longer Terins, Fewer Jailed. (Graphic) July, _ Environment. Ramos, The The CosTtas x ofA dHviosuesr)e hoLladff ie, EmLpeslloiy eeS.s . Febr(uFraormy , Offepr s 56 in Compromise. (Tax Case) Schnee 1 Door. I p OL > Edward J. July, p. 86 Departing Partner’s Debt Service Payment In Private Annuities Can Aid Medicaid Eligibili come to Partnership. (Tax Case) Nash, ty. (From The Tax Adviser) Laffie, Lesh S Claire Y.; Quinn, Tina. February, p. 80 July, p. 88 Tax Notes. July, p. 86 Economic Performance. (Tax Case) Schnee, Edward J. February, p. 80 Harrington, Cyn Few Deduct Health-Related Costs Graphic 1. Soled, Jay A.; Falk February, p. 81 Charles E. August, p. 28 Time to Play But Not to Pay Graphic) Feb IRA Rollovers After 60 Days From The in the Annual Re ruary, p. 5U Adviser) Laffie, Lesli S. August, p. 79 October p 43 Medical and LTC Breaks for Small Biz Audit Initiative Targets Executive Compensa Graphic) August, p. 78 Small Business tion. (From The Tax Adviser) Laffie, Lesli S More Tax Pros Go High-Tech Graphic) Au An AICPA Sr March, p. 70 gust, p. 77 Anita. Ma Corporate Acquisition Expenses Tax Case Nonelecting Innocent Spouse Rules. (Tax harts Tell the Schnee, Edward J. March, p. 66 Case) Schnee, Edward J. August, p. 77 rvAnn. Mar EITC Helps Lower-Income Earners Graph Optimizing Luxury-Auto Deductions. Dilley ic) March, p. 67 Steven C.; Jacobs, Fred. August, p. 36 Gift Returns to Grow Graphic March, p. 65 Shareholder Guarantee to S Corporation Gross Income Includes Returned Fees; Ad Creditors Doesn't Increase Basis. (Tax Case nk Big! Dennis, Anita. June vance Litigation Costs Are Loans. (Tax re Y.; Quinn, Tina. Augus Case) Nash, Claire Y.; Quinn, Tina. March, p. © ial Security Number Not Enough for EI¢ IRS, States Unite Against Tax Abuse Graph Tax Brief) Nash, Claire Y.; Quinn, Tina With John ic) March, p. 66 August, p. 76 Q TIP Created Under State Law Not Feder ally Makes All the Difference. (Graphic) Au Binding. (Tax Brief) Nash, Claire Y Institute Spreads Fin Quinn, Tina. March, p. 65 [ouch It. (Graphic) August, Robert. August Educators: Save Your Receipts. (Graphic CPA2Biz Delivers Update AICPA Council April, p. 85 Court Upholds IRS Lien Against Corporate The Importance of IRD. Zimmermann, Ray “Alter Ego.” (Tax Case) Nash, Claire Y mond A.; Eason, Pat; Leahey, Anne. April, Quinn, Tina. September, p. 83 p. 79 Debt Allocation and LLCs. (Tax Case Schnee, Who Will Take the nstein Xeminder About Tuition Breaks Graphic Edward J. September, p. 80 April, p. 85 Divorce Agreement Language Maple: I irry Service Agrees—Unmarried Parent Can September, p. 25 the Most of Buy-Sell eements. Bur Claim/ Waive Dependency Exemption Free at Last Graphic September, p Thomas FE; Hoekstra, Chad. October, From The Tax Adviser) Laffie, Lesli S Impact of Self-Employment Loss o1 April, p. 88 Income Tax Brief) Nash, ¢ [ax Notes April, p. 56 Quinn, Tina. September, p. 79 Price Equals Ph rm Sinkin, Joel Valuing a Private Annuity Tax Case) Schnee, IRS Allows Statistical Sampling for M&I December Edward J. April, p. 85 (Costs From The Tax Adviser) Laffie, Lesli S. September, p. 86 Tax (includes Business Taxation and Bills Leave Uncle Sam Wanting (Graphi Self-Service on the Rise ¢ raphic Septe mbDer, Estate/Income Tax May, p. 97 p 9g Drive and Save. (Graphic Jan'u ary, pn . 3 83 Contingent Fee Awards—A Different Ap- Some Industries Pay Less Than Others Excluding Over-the-Counter Drug Reim proach. (Tax Case Reichert, Charles J. May Graphic) September, p. 80 bursements. (From The Tax Adviser Laffie, p. 98 Lesli S. January, p. 88 Deductible Education Expenses. (Tax Case ting Attorney Fees From the IRS Fly the Expensive Skies. (Graphic January, Schnee, Edward J. May, p. 97 ase) Schnee, Edward J. October, p p. 83 Independent Contractor or Not? Stump, Deemed Substantiation of Business Travel Ex FSAs and Over-the-Counter Medications Mitchell L.; Sprohge, Hans. May, p. 89 Tax Case) Reichert, Tax Brief) Hobbs, Edward I Hrncir, IRS Narrows ITIN Criteria Graphic May, p. 102 Cheresa J. January, p. 81 p 97 E-Filing Is Here to Stay. (Graphic New Alternative Minimum Tax Trap. (Tax Neighbors’ Hostility Allowed Partial Gain Ex p. 102 Case) Schnee, Edward J. January, p. 83 clusion on Residence Sale. (From The Tax An Expensive Mailing List Graphic) October, No Annual Gift Tax Exclusion for Gift of LL( Adviser) Laffie, Lesli S. May, p 102 P OR Membership Units Tax Case Friske, How to Apply Joint Estimated Tax DPp.a ymn ents Karyn Bybee; Pulliam, Darlene. January Acquiring Contingent Liabilities. (Tax Case When Filing Separately. (From The Tax Pp 4 Schnee, Edward J. June, p. 73 Adviser) Laffie, Lesli S. October, p. 106 Questions and Answers on “In the Money? No Light Matter. (Graphic) June, p Let Uncle Sam Do Your Banking Graphic (Clarification) Letsch, Douglas. January Tax Notes. June, p. 73 October, p. 100 p 84 Time to Distribute Corporate Earnings? More Caught, But Fewer Punished. (Graphic Sorry State of Affairs Graphic) January, p. 81 From The Tax Adviser) Laffie, Lesli S October, p. 102 Uncle Sam Generous to a Fault Literally June, p. 76 More Income, Less Tax Graphic) October, (Graphic) January, p. 81 p OS Who Gets the Exemption? Tax Case) Re Good News for Honda Buyers. (Graphic) July ichert, CharlesJ .J anuary, p. 86 p.8 118 JOURNAL of ACCOUNTANCY December 2004 Substantial Compliance No Substitute for Fil- ing Election. (Tax Brief) Nash, Claire Y.; Quinn, Tina. October, p. 98. Tax Planning for Servants of God. McNair, Frances E.; Milam, Edward E.; Seifert, Deborah L. October, p. 65 Valid Transfers Excluded From Gross Estate. Tax Case) Burnett, Sharon; Pulliam, Dar- lene. October, p. 104. What Constitutes a Responsible Person? (Tax Case) Cenker, WilliamJ. ; Bloom, Robert. October, p. 101 Alimony Payments Must Terminate at Death. Tax Case) Burnett, Sharon; Pulliam, Dar- lene. November, p. 79 Appeals Court Confirms Treatment of As sumed Liabilities. (Tax Case) Schnee, Ed ward J. November, p. 78. Avoid the Payroll Tax Trap. Godfrey, Howard November, p. 67 Avoid the Tax Trap When Repaying Share- holder Loans. (Tax Practice) Howell, Brian K. November, p. 75 Bank on Uncle Sam. (Graphic) November, P 78 Nonindividual QTP Contributions. (From we’re looking pretty strong and getting The Tax Adviser) Laffie, Lesli S. November, p. 82 stronger. Tl odar ys AIACFA ICPA isic |b ett‘ er t|h an —eev er an"d we re. s) \ | VVC If Rate Changes Bring Hikes. (Graphic) Novem- ber, p. 79 2 f[ or our members than ever b| eto[ re. MeA eting Tax Deductions May Help Fight Obesity. (Tax Brief) Dancer, W. Terry. November, p. 78 Telephone Excise Tax: Does “And” Mean “Both” or “Either”? (Tax Case) Brown, Michael H. November, p. 80 raud and Corpor Court Review of IRS Abuse of Discretion Tax Case) Schnee, Edward J. December, p 93 Deducting Retirement Community Fees From The Tax Adviser) Laffie, Lesli S. De Join today and benefit from cember, p. 96 Deducting the Cost of Laser Eye Surgery. (Tax over 100 years of knowing what Brief) Dancer, W. Terry. December, p. 92. E-Filing Gains Favor. (Graphic) December, CPAs need to succeed. Pp 94 Interest Paid as an Administrative Expense Tax Case) Brown, Michael H. December, > of a wide variety of old, new ». 95 Is “Equitable Remedy” Settlement Excludable oroved benefits, including From Gross Income? (Tax Case) Brown, Michael H. December, p. 94 * InfoBytes * reSOURCE * Specialized Opt to Adopt. (Graphic) December, p. 92. Steer Clear of the Dirty Dozen. (Graphic) De- Membership Sections * Specialty Credentials cember, p. 92 Uncle Sam Raises the Limit. (Graphic) De- ° Access to www.cpa2biz.com * Group Study cember, p. 94 * Elite Values * Free Publications » Networking Technology Smart Stops on the Web. January, p. 27 Technology Q&A. Zarowin, Stanley. January, p. 89. cauusat 1-888-777-7077 Choose the Right Tools for Internal Control Reporting. Winters, Bruce I. February, FOR MORE INFORMATION VISIT US AT p. 34. www.aicpa.org/about/membapp.htm Smart Stops on the Web. February, p. 31. Technology Q&A. Zarowin, Stanley. February, p. 69. TAICPA, 6809-002 December 2004 JOURNAL of ACCOUNTANCY Smart Stops on the Web. March, p. 27. Carry Your Office in the Palm of Your Hand. Technology Workshop Technology Q&A. Zarowin, Stanley. March, Cieslak, David M.; Van Winkle, Matt. Au- Collaborate on Spreadsheets. Goldwater, Paul; p. 72 gust, p. 52 Mahoney, Lois S. January, p. 61 E-Mail and the Law. Leizerov, Sagi. August, Smart Stops on the Web. April, p. 23 p. 58. Ferret Out Spreadsheet Errors. Simkin, Mark Technology Q&A. Zarowin, Stanley. April, A Shopper's Guide to PDAs. Cieslak, David G. February, p. 62. p 90) M. August, p. 53. A Tech Tools Sampler for PFP. Phelan, Sarah Smart Stops on the Web. August, p. 25 Charts Tell the Real Story. Glandon, E. April, p. 45 Technology Q&A. Zarowin, Stanley. August, ferryAnn. March, p. 44 p. 82 Make Excel an Instant Know-It-All. Jones, Smart Stops on the Web. May, p. 23 Roberta Ann. March, p. 40 Tap Into XBRL’s Power the Easy Way. Nau- Smart Stops on the Web. September, p. 21 mann, Jeffrey W. May, p. 32 Technology Q&A. Zarowin, Stanley. Septem A Do-It-Yourself Automated Invoicing Sys- Technology Q&A. Zarowin, Stanley. May, ber,p .8 8 tem. Rose, Jacob M. April, p. 73 p- 41 Top Tools for CPAs. Zarowin, Stanley. May, Smart Stops on the Web. October, p. 19. Make Your Own Push-Button Database Pp 26 Technology Q&A. Zarowin, Stanley. October, Glandon, TerryAnn. July, p. 78 p. 110 Advise Businesses on External IT Resources Users Size Up Tax Software. Zarowin, Stanley Add Muscle to “What If” Analyses. Weisel, Lanz, Joel Tie, Robert June, PF 55 October, p 70 James A. September, p. 38 Should You Upgrade to Microsoft Office 2003? McCall, John D. June, p. 46 Radio Frequency Identification: The Wave of Install Your Own Wireless Network. Peterson, Smart Stops on the Web. June, p. 19 the Future. Davis, Harold E.; Luehlfing, Bryce H.; Heninger, William G.; Lind- Technology Q&A. Zarowin, Stanley. June, Michael S. November, p. 43 strom, CraigJ .; Romney, Marshall B. No P 79 Smart Stops on the Web. November, p. 23 vember, p. 51 Technology Q&A. Zarowin, Stanley. Novem- Smart Stops on the Web. July, p. 31 ber, p. 84 Worth Repeating Technology Q&A. Zarowin, Stanley. July, Integrity in Action. Voynich, S. Scott. January, p. 92 The Best of Technology Q&A. Zarowin, Stan p. 72 ley. December, p. 83 Are You Spamming Your Clients? Morrison, Smart Stops on the Web. December, p. 29 Truth and Transparency: The Federal Govern- Joseph E. August, p. 63 ment’s Financial Condition and Fiscal Out- look. Walker, David M. April, p. 26 Are your clients looking to incorporate? 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