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• November
  • Planning for age and / or incapacity, part 1: The problem
  • Staying on top of virtuality
  • Employee benefit plan penalties, the Delinquent Filers Voluntary Compliance Program and the Voluntary Fiduciary Correction Program
  • NASBA urges uniformity among state boards
  • Regulation of the profession after Sarbanes-Oxley
  • AICPA issues new audit standard for detecting fraud
  • Panel: 'Good ethics is good business'
  • New AICPA chair calls for unity among CPAs
  • MACPA task force's recommendations get high marks
• December

The Statement: November 2002

Staying on top of virtuality Communication is no longer physical paintings on a cave wall or writing with an alphabet. With the help of computers, mathematics has been transformed beyond measurement of objects and quantities. And to business, the goal is to be virtually... Planning for age and / or incapacity, part 1: The problem In the United States, the fastest growing segment of the population is made up of individuals who are older than 100. MACPA task force's recommendations get high marks A "white paper" of recommendations for restoring faith in the CPA profession — the product of a summer's worth of work by a blue-ribbon MACPA task force — received some high-profile consideration in October from a couple of prominent... New AICPA chair calls for unity among CPAs Bill Ezzell doesn't want your sympathy. In fact, he says he's "energized" by the tasks at hand. Panel: 'Good ethics is good business' Despite the recent spate of high-profile scandals, bankruptcies and indictments, corporate America remains in relatively good health. AICPA issues new audit standard for detecting fraud The Auditing Standards Board of the American Institute of CPAs has announced that it had approved a new standard, Statement on Auditing Standards (SAS) 99: Consideration of Fraud in a Financial Statement Audit, that gives U.S. auditors expanded... Regulation of the profession after Sarbanes-Oxley On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act, which significantly changes the regulation of the CPA profession. NASBA urges uniformity among state boards "Shaping the Regulatory Environment" was the focus of the annual meeting of the National Association of State Boards of Accountancy, held Oct. 6-9, 2002, in New Orleans. Employee benefit plan penalties, the Delinquent Filers Voluntary Compliance Program and the Voluntary Fiduciary Correction Program So you perform an employee benefits plan audit and you discover the sponsor hasn't remitted all the employee deferrals as reported on their W-2s.