The Statement: March / April 2005

EBR: The new face of financial reporting: Enhanced Business Reporting is a concept years in the making -- and whose time has finally come.
Personal property extensions: What's new for '05?: Legislation (Senate Bill 508) passed by the 2004 General Assembly changed the rules for requesting a two-month extension for the filing of 2005 personal property returns.
Rescuing pension rescue plans: For clients in the maximum income tax and estate tax brackets, the asset erosion due to taxation is severe.
'Democracy is going to take hold': The following is a letter sent to the MACPA from member Frank Ryan, a CPA based in Lebanon, Pa., and a colonel with the U.S. Marine Corps Reserve.
CPAs take a seat at legislative table: For a day anyway, CPAs were the toast of Annapolis.
The important role of CPAs in strategic planning: A solid base of strategic planning skills and expertise is becoming an essential part of the CPA's toolkit.
Accounting for excellence: How do the nation's top accounting firms do business? In Maryland, you don't have to go far to find the answer.