The Statement: January / February 2003

Have you reviewed your phone bill lately?: In the midst of belt-tightening and in light of how voice-related needs reflect corporate needs at a given point in time, the phone bill deserves special attention.
Change is good: Change is good — and doing something positive to deal with change is even better.
Questions, concerns, advice surface at 'State of the Profession' conference: At a conference for small and mid-sized CPA firms, AICPA President Barry Melancon expressed some of his observations of the current state of the accounting profession as it relates to the Sarbanes-Oxley Act of 2002.
Serving public companies if you aren't the Big Four: Edward Nusbaum, CEO and executive partner of Grant Thornton U.S., addressed the 2002 "State of the Profession" conference by discussing some of the concerns the profession faces.
State of the profession: A view from the GAO: U.S. Comptroller General David Walker had some strong words for small and mid-sized CPA firms at a 2003 AICPA conference on the state of the profession.
Andersen's death brings lessons for Berardino: "There is a certain wisdom that comes through dying," says Joseph Berardino, and he should know.
Maryland estate planning reminder: Maryland has decoupled from federal law regarding the state death tax credit provisions. That is, although for federal purposes the state death tax credit will be phased out, for Maryland purposes it will continue in tact.