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101 Resources for

certified public accountant

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BNET Business Dictionary

Certified Public Accountant: an accountant trained in industry, the public service, or in the offices of practicing accountants, who is a member of the American Institute of Certified Public Accountants. Although they are...; Certified Public Accountant definition on BNET »

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How the Fair Credit Reporting Act Affects Audits and Other Investigations: The Fair Credit Reporting Act FCRA, as interpreted by the FTC, undermines the effectiveness of outside investigations, due to various requirements. In sum, FCRA requirements stifle the ability of outside investigators to thwart employee misconduct by providing the opportunity for wrongdoers to cover their tracks. The FCRA also puts limits...; Tags: Audit, Termination, Investigation, Certified Public Accountant, Workforce Management, Human Resources; White papers 2003-01-01
All About ProForma Accounting: The use of proforma earnings has become commonplace as companies seek to redefine the benchmark against which they are to be evaluated. These proforma earnings purposely portray better operating results by excluding transitory items such as asset write-offs. The term has been used in financial reporting to enhance comparability in...; Tags: Financial, Financial Statement, Earnings, Certified Public Accountant, Financial Statements, Financial Accounting, Financial Planning, Asset Management, Finance, Operational Planning, Business Operations; White papers 2002-04-01
The CPA In Industry: Financial Officers' Code Of Ethics: Help Or Hindrance?: The Sarbanes-Oxley Act of 2002 mandates new and improved governance infrastructure and controls to improve the accuracy and reliability of corporate financial reporting. The Act focuses on public accounting oversight, auditor independence, corporate responsibility, and analysts' conflicts of interest. The SEC is to improve its monitoring and stiffen its penalties....; Tags: Certified Public Accountant, Code Of Ethics, Financial Officer, Human Resources, Policies And Procedures; White papers 2003-03-01
Employee Benefit Plans: New Pension Planning Options: The 2001 Economic Growth and Tax Relief Reconciliation Act has some big extras for those in the retirement plan market. The pension reform provisions of the 2001 Tax Act may be the beginning of a new national strategy for retirement security that attempts to restore the three-legged stool of Social...; Tags: Employee Benefit, Sponsor, Certified Public Accountant, Pension, Employee Benefit Plan, Taxes, Payroll Solutions, Benefits, Operational Accounting, Free Trade, Social Security, Financial Planning, Finance, Human Resources, Government; White papers 2002-05-01
The CPA Manager : Ethics In The Accounting Profession: A Study: CPAs' high ethical standards are the foundation for their trust in the mind of the public. In order to maintain leadership in professional ethics, a rules-oriented approach is not enough. Education and training are essential for new professionals; measurement and monitoring are crucial for maintaining standards. Compliance is merely the...; Tags: Accounting, Certified Public Accountant, Ethics, Business Ethics, Leadership, Management; White papers 2000-10-01

The CPA In Industry : Corporate Share Buybacks: In an era of abundant IPOs and stock placements, corporations also are announcing record buybacks of their outstanding shares. Repurchases serve a variety of purposes, from increasing earnings per share to providing stock for employee benefit plans. Although buybacks can be a sound part of a publicly held corporation's financial...; Tags: Accounting, Buyback, Certified Public Accountant, Finance, Financial Planning, Investment, Operational Accounting, Payroll Solutions, Stock, Taxes; White papers 2000-08-01
A Crisis In Confidence: In a monumental bill-signing ceremony that will have a profound effect on the CPA profession, the financial markets, and corporations worldwide, President Bush – flanked by U.S. Congressman Mike Oxley (R-OH) and Sen. Paul Sarbanes (D-MD) – signed the Sarbanes-Oxley Act of 2002 into law. It was the "shot heard...; Tags: Profession, Certified Public Accountant, Sarbanes-Oxley, Regulatory Compliance, Branding, Financial Accounting, Regulations, Government, Finance, Human Resources, Policies And Procedures, Marketing; White papers 2003-05-14
New Opportunities for CPAs: The landscape for CPAs is changing dramatically as a result of the Sarbanes-Oxley Act of 2002 and the recently released Statement on Auditing Standards 99 (SAS 99) on fraud. But not all is negative, as this changing landscape also is bringing new opportunities for CPAs. This article will discuss these...; Tags: Certified Public Accountant, New Jersey Society Of Certified Public Accountants, Sarbanes-Oxley, Regulatory Compliance, Regulations, Government, Financial Accounting, Finance, Human Resources, Policies And Procedures; White papers 2003-03-01
The Sarbanes-Oxley Act Of 2002-NYSSCPA: Sarbanes-Oxley Act of 2002 will directly impact the following groups: CPAs and CPA firms auditing public companies; Publicly traded companies, their employees, officers, and owners—including holders of more than 10 percent of the outstanding common shares. This category would include CPAs employed by publicly traded companies as chief financial officers...; Tags: Sarbanes-Oxley Act, Certified Public Accountant, New York State Society Of Certified Public Accountant, Sarbanes-Oxley, Regulatory Compliance, Regulations, Financial Accounting, Government, Finance, Human Resources, Policies And Procedures; White papers 2003-01-01
Estimating Cost of Capital Using Bottom-up Betas: "Every business must assess where to invest its funds and regularly reevaluate the quality and risk of its existing investments. Investment theory specifies that firms should invest in assets only if they expect them to earn more than their risk-adjusted hurdle rates. Knowing a business cost of capital allows a...; Tags: Financing, Economic Value Added, Certified Public Accountant, Investment Theory, Economic Value-Added Analysis, Investment, Financial Accounting, Finance, Managerial Accounting; White papers 2003-05-01
The "Other" Cascading Effect: New Opportunities, New Risks: The article asserts that passage of the Sarbanes-Oxley Act of 2002 the Act has resulted in significant legal and regulatory changes affecting auditors of publicly traded companies. The passage of additional laws and implementation of related regulations that affect the auditors of non-public companies, known within the CPA profession as...; Tags: Risk, Certified Public Accountant, Strategy, Security, Management; White papers 2003-01-01
Comprehensive Financial Advice from a Team of Trusted Professionals: "A recent survey found that 68% of affluent investors use financial planning advice, but only 5% of these sought such advice from their CPAs. According to the 2002 SEI Research Draft for Advisors, published by the Spectrum Group the other 95% get their financial planning advice from stockbrokers, Certified Financial...; Tags: Team, Financial, Advisor, Certified Public Accountant, Financial Accounting, Financial Planning, Investment, Finance; White papers 2002-09-01
Federal Taxation: In May 2002, the IRS issued Revenue Procedure 2002-28, "Providing for Use of Cash Accounting Method by Qualifying Small Business Taxpayers." The purpose of this revenue procedure is to reduce the administrative and tax compliance burdens of small business taxpayers and minimizes disputes with the IRS over the use of...; Tags: Revenue, Accounting, Small Business, Certified Public Accountant, Accrual, Revenue Procedure, Operational Accounting, Financial Services, Finance; White papers 2002-09-01
Wealth Preservation: Five Strategies: Practical approaches to solving frequently encountered financial planning and tax problems are always in demand. The authors present solutions that use testamentary and inter vivos tools for distinctly different pre- and postmortem fact situations involving significant wealth accumulation in IRAs, qualified plans including ESOPs, tax-deferred annuities, and Roth IRAs. ...; Tags: Strategy, Certified Public Accountant, Taxes, Free Trade, Stock Options, Financial Planning, Finance, Human Resources, Benefits, Stock Options & Grants; White papers 2003-01-01
Investment Advisory Services Under ERISA: CPAs take on substantial risks in their various roles as auditor, trustee, or advisor of a defined contribution pension plan. While an auditor assumes the common risks associated with conducting an audit in conformity with GAAS, CPAs in industry serving as plan trustees or CPAs acting as investment advisors are...; Tags: ERISA, Certified Public Accountant, Fiduciary Responsibility, Regulations, Payroll Solutions, Government; White papers 2003-01-01
After Enron: Let's Not Throw Out the Baby: While it is certainly appropriate to consider whether changes can be made to lower the chance of similar problems occurring in the future, these efforts must keep in mind that our current system of financial reporting produces excellent information in the vast majority of situations. Financial reporting should provide information...; Tags: Accounting, Financial Reporting, Enron Corp., Certified Public Accountant, Operational Accounting, Financial Planning, Financial Services, Finance; White papers 2002-07-01
Peer Review: Raising the Bar for Audit Quality: Quality control of audits by the government is a part of both proposals, and we need to try to help regulators and legislators understand peer review, the profession's quality-control mechanism. If they are going to make changes, they need to understand what they are changing and avoid unintended consequences. The...; Tags: Team, Audit, Auditing, Financial Statement, AICPA, Certified Public Accountant, Financial Statements, Financial Accounting, Team Management, Financial Planning, Finance, Management; White papers 2002-07-01
The Importance of Expert Valuation Advice: FASB clearly needed to deal with business combinations. Pooling criteria did not distinguish economically dissimilar transactions. As a result, similar business combinations were accounted for using different methods that produced dramatically different financial statements. Many believed that better information was needed about increasingly important intangible assets, and that goodwill amortization...; Tags: Valuation, Certified Public Accountant, Investment, Financial Statements, Financial Accounting, Finance; White papers 2003-04-01
Objectivity and independence: A delicate balance: Objectivity and integrity in professional conduct have fueled the growth of accounting practices. Over time, the CPA's reputation for "telling it like it is" rather than telling management "what it wants to hear" created myriad opportunities for CPA firms to offer nonaudit services where their knowledge and skills made them...; Tags: Objectivity, Certified Public Accountant, Financial Statements, Financial Accounting, Financial Planning, Finance; White papers 2000-10-01
Would Continuous Auditing Have Prevented the Enron Mess?: A continuous audit would have provided an assurance of processes that are not necessarily part of the eventual financial report; an assurance focus that is closer to secondary supervision than after-the-fact archival review; and an audit technology that relies more heavily on analysis across different processes and risk attributes. Continuous...; Tags: Audit, Enron Corp., Auditing, Certified Public Accountant, Financial Accounting, Finance; White papers 2002-07-01