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Features - Ethical Issues in Tax Practice: Recent Changes in IRS Enforcement Activity - The audit rate at the IRS may have declined, but enforcement has by no means stopped. Tax practitioners are obligated to make taxpayers aware of the significant penalties possible for those tempted to "roll the dice."

Phillips, Lawrence C.; Tatum, Kay W. - In: The CPA journal 71 (2001) 1, pp. 22-27

Persistent link: https://www.econbiz.de/10006279969

The New Standard on Predecessor Successor Communications

Tatum, Kay W.; Munter, Paul - In: The CPA journal 68 (1998) 4, pp. 46-53

Persistent link: https://www.econbiz.de/10007357852

Independence and Objectivity: Retired Partners on Audit Committees

Guy, Dan M.; Zeff, Stephen A. - In: The CPA journal 72 (2002) 7, pp. 30-35

Persistent link: https://www.econbiz.de/10006264541

Features - The CPA Journal Millennium Series - Are International Auditing Standards Ready to Replace U.S. GAAS? - International accounting principles have made headway with standards setters, but international auditing standards are still on the sidelines. The CPA Journal met with IFAC Technical Director Jim Sylph to discuss the prospects

Craig Jr, James L.; Carmichael, Douglas R.; Guy, Dan M. - In: The CPA journal 70 (2000) 6, pp. 20-25

Persistent link: https://www.econbiz.de/10006287016

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