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Raising<br /> The Bar<br /> An Interview with<br /> James R. Doty,<br /> PCAOB Chairman<br /> Plus<br /> · The Redesigned Form 990<br /> · Internal Controls in Local Government<br /> · Perspectives on Private Company ReportingFind CPE courses quickly and easily with an enhanced and<br /> redesigned online catalog.<br /> Our new Course Catalog allows you to search for events<br /> based on date, location, field of CPE study, subject area,<br /> and much more.<br /> Visit www.nysscpa.org/fae to find the<br /> FAE courses that are right for you!CONTENTS<br /> july 2011<br /> 20 Accounting & Auditing<br /> ❙ Government Auditing<br /> Internal Control Weaknesses in Local Government<br /> By Ronald J. Huefner<br /> ❙ Accounting<br /> Measurement<a title="The CPA Journal - July 2011 page 1" href="http://viewer.zmags.com/publication/98bf8bfd?page=1">Raising The Bar An Interview with James R. Doty</a> <a title="The CPA Journal - July 2011 page 2" href="http://viewer.zmags.com/publication/98bf8bfd?page=2"></a> <a title="The CPA Journal - July 2011 page 3" href="http://viewer.zmags.com/publication/98bf8bfd?page=3">Find CPE courses quickly and easily with an enhanc</a> <a title="The CPA Journal - July 2011 page 4" href="http://viewer.zmags.com/publication/98bf8bfd?page=4">CONTENTS july 2011 </a> <a title="The CPA Journal - July 2011 page 5" href="http://viewer.zmags.com/publication/98bf8bfd?page=5">vol. LXXXI/no. 7 6PERSPECTIVES 14IN</a> <a title="The CPA Journal - July 2011 page 6" href="http://viewer.zmags.com/publication/98bf8bfd?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - July 2011 page 7" href="http://viewer.zmags.com/publication/98bf8bfd?page=7">Conference New compliance requirements are here</a> <a title="The CPA Journal - July 2011 page 8" href="http://viewer.zmags.com/publication/98bf8bfd?page=8">Blue Ribbon Panel on Private Company Financial Rep</a> <a title="The CPA Journal - July 2011 page 9" href="http://viewer.zmags.com/publication/98bf8bfd?page=9">Publisher’s Column, To Protect and Serve: NYSSCPA </a> <a title="The CPA Journal - July 2011 page 10" href="http://viewer.zmags.com/publication/98bf8bfd?page=10">Blue Ribbon Panel on Private Company Financial Rep</a> <a title="The CPA Journal - July 2011 page 11" href="http://viewer.zmags.com/publication/98bf8bfd?page=11">Blue Ribbon Panel on Private Company Financial Rep</a> <a title="The CPA Journal - July 2011 page 12" href="http://viewer.zmags.com/publication/98bf8bfd?page=12">Blue Ribbon Panel on Private Company Financial Rep</a> <a title="The CPA Journal - July 2011 page 13" href="http://viewer.zmags.com/publication/98bf8bfd?page=13">Thirteen Steps to FCPA Compliance, perspectives, r</a> <a title="The CPA Journal - July 2011 page 14" href="http://viewer.zmags.com/publication/98bf8bfd?page=14">Thirteen Steps to FCPA Compliance, perspectives, r</a> <a title="The CPA Journal - July 2011 page 15" href="http://viewer.zmags.com/publication/98bf8bfd?page=15">Thirteen Steps to FCPA Compliance, perspectives, r</a> <a title="The CPA Journal - July 2011 page 16" href="http://viewer.zmags.com/publication/98bf8bfd?page=16"> Raising the Bar: An Interview with James R. Doty</a> <a title="The CPA Journal - July 2011 page 17" href="http://viewer.zmags.com/publication/98bf8bfd?page=17">Raising the Bar: An Interview with James R. Doty, </a> <a title="The CPA Journal - July 2011 page 18" href="http://viewer.zmags.com/publication/98bf8bfd?page=18">Raising the Bar: An Interview with James R. Doty, </a> <a title="The CPA Journal - July 2011 page 19" href="http://viewer.zmags.com/publication/98bf8bfd?page=19">Raising the Bar: An Interview with James R. Doty, </a> <a title="The CPA Journal - July 2011 page 20" href="http://viewer.zmags.com/publication/98bf8bfd?page=20">Raising the Bar: An Interview with James R. Doty, </a> <a title="The CPA Journal - July 2011 page 21" href="http://viewer.zmags.com/publication/98bf8bfd?page=21">Raising the Bar: An Interview with James R. Doty, </a> <a title="The CPA Journal - July 2011 page 22" href="http://viewer.zmags.com/publication/98bf8bfd?page=22">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 23" href="http://viewer.zmags.com/publication/98bf8bfd?page=23">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 24" href="http://viewer.zmags.com/publication/98bf8bfd?page=24">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 25" href="http://viewer.zmags.com/publication/98bf8bfd?page=25">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 26" href="http://viewer.zmags.com/publication/98bf8bfd?page=26">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 27" href="http://viewer.zmags.com/publication/98bf8bfd?page=27">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 28" href="http://viewer.zmags.com/publication/98bf8bfd?page=28">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 29" href="http://viewer.zmags.com/publication/98bf8bfd?page=29">Government Auditing, Internal Control Weaknesses i</a> <a title="The CPA Journal - July 2011 page 30" href="http://viewer.zmags.com/publication/98bf8bfd?page=30">Accounting, Measurement of Incentive Stock Option </a> <a title="The CPA Journal - July 2011 page 31" href="http://viewer.zmags.com/publication/98bf8bfd?page=31">Accounting, Measurement of Incentive Stock Option </a> <a title="The CPA Journal - July 2011 page 32" href="http://viewer.zmags.com/publication/98bf8bfd?page=32">Accounting, Measurement of Incentive Stock Option </a> <a title="The CPA Journal - July 2011 page 33" href="http://viewer.zmags.com/publication/98bf8bfd?page=33">Accounting, Measurement of Incentive Stock Option </a> <a title="The CPA Journal - July 2011 page 34" href="http://viewer.zmags.com/publication/98bf8bfd?page=34">Not-for-Profit, Better Analytical Reviews of Chari</a> <a title="The CPA Journal - July 2011 page 35" href="http://viewer.zmags.com/publication/98bf8bfd?page=35">Not-for-Profit, Better Analytical Reviews of Chari</a> <a title="The CPA Journal - July 2011 page 36" href="http://viewer.zmags.com/publication/98bf8bfd?page=36"> Not-for-Profit, Better Analytical Reviews of Ch</a> <a title="The CPA Journal - July 2011 page 37" href="http://viewer.zmags.com/publication/98bf8bfd?page=37">Not-for-Profit, Better Analytical Reviews of Chari</a> <a title="The CPA Journal - July 2011 page 38" href="http://viewer.zmags.com/publication/98bf8bfd?page=38"> Not-for-Profit, Better Analytical Reviews of Ch</a> <a title="The CPA Journal - July 2011 page 39" href="http://viewer.zmags.com/publication/98bf8bfd?page=39"></a> <a title="The CPA Journal - July 2011 page 40" href="http://viewer.zmags.com/publication/98bf8bfd?page=40"> Not-for-Profit Organizations, Reporting the Gove</a> <a title="The CPA Journal - July 2011 page 41" href="http://viewer.zmags.com/publication/98bf8bfd?page=41">Not-for-Profit Organizations, Reporting the Govern</a> <a title="The CPA Journal - July 2011 page 42" href="http://viewer.zmags.com/publication/98bf8bfd?page=42">Not-for-Profit Organizations, Reporting the Govern</a> <a title="The CPA Journal - July 2011 page 43" href="http://viewer.zmags.com/publication/98bf8bfd?page=43">Not-for-Profit Organizations, Reporting the Govern</a> <a title="The CPA Journal - July 2011 page 44" href="http://viewer.zmags.com/publication/98bf8bfd?page=44">Not-for-Profit Organizations, Reporting the Govern</a> <a title="The CPA Journal - July 2011 page 45" href="http://viewer.zmags.com/publication/98bf8bfd?page=45">Not-for-Profit Organizations, Reporting the Govern</a> <a title="The CPA Journal - July 2011 page 46" href="http://viewer.zmags.com/publication/98bf8bfd?page=46">Not-for-Profit Organizations, Reporting the Govern</a> <a title="The CPA Journal - July 2011 page 47" href="http://viewer.zmags.com/publication/98bf8bfd?page=47">Not-for-Profit Organizations, Reporting the Govern</a> <a title="The CPA Journal - July 2011 page 48" href="http://viewer.zmags.com/publication/98bf8bfd?page=48">Fraud, Helping Taxpayers Who Are Victims of Identi</a> <a title="The CPA Journal - July 2011 page 49" href="http://viewer.zmags.com/publication/98bf8bfd?page=49">Fraud, Helping Taxpayers Who Are Victims of Identi</a> <a title="The CPA Journal - July 2011 page 50" href="http://viewer.zmags.com/publication/98bf8bfd?page=50">Fraud, Helping Taxpayers Who Are Victims of Identi</a> <a title="The CPA Journal - July 2011 page 51" href="http://viewer.zmags.com/publication/98bf8bfd?page=51">Fraud, Helping Taxpayers Who Are Victims of Identi</a> <a title="The CPA Journal - July 2011 page 52" href="http://viewer.zmags.com/publication/98bf8bfd?page=52">Fraud, Helping Taxpayers Who Are Victims of Identi</a> <a title="The CPA Journal - July 2011 page 53" href="http://viewer.zmags.com/publication/98bf8bfd?page=53">Business Valuation, Key Person Value Adjustments f</a> <a title="The CPA Journal - July 2011 page 54" href="http://viewer.zmags.com/publication/98bf8bfd?page=54">Business Valuation, Key Person Value Adjustments f</a> <a title="The CPA Journal - July 2011 page 55" href="http://viewer.zmags.com/publication/98bf8bfd?page=55"> Business Valuation, Key Person Value Adjustments</a> <a title="The CPA Journal - July 2011 page 56" href="http://viewer.zmags.com/publication/98bf8bfd?page=56">Business Valuation, Key Person Value Adjustments f</a> <a title="The CPA Journal - July 2011 page 57" href="http://viewer.zmags.com/publication/98bf8bfd?page=57">Business Valuation, Key Person Value Adjustments f</a> <a title="The CPA Journal - July 2011 page 58" href="http://viewer.zmags.com/publication/98bf8bfd?page=58">Business Valuation, Key Person Value Adjustments f</a> <a title="The CPA Journal - July 2011 page 59" href="http://viewer.zmags.com/publication/98bf8bfd?page=59">Business Valuation, Key Person Value Adjustments f</a> <a title="The CPA Journal - July 2011 page 60" href="http://viewer.zmags.com/publication/98bf8bfd?page=60">Practice Management, ERM in a CPA Practice, risk, </a> <a title="The CPA Journal - July 2011 page 61" href="http://viewer.zmags.com/publication/98bf8bfd?page=61">Practice Management, ERM in a CPA Practice, risk, </a> <a title="The CPA Journal - July 2011 page 62" href="http://viewer.zmags.com/publication/98bf8bfd?page=62">Practice Management, ERM in a CPA Practice, risk, </a> <a title="The CPA Journal - July 2011 page 63" href="http://viewer.zmags.com/publication/98bf8bfd?page=63">Practice Management, ERM in a CPA Practice, risk, </a> <a title="The CPA Journal - July 2011 page 64" href="http://viewer.zmags.com/publication/98bf8bfd?page=64">Corporate Governance, Sarbanes-Oxley’s CEO and CFO</a> <a title="The CPA Journal - July 2011 page 65" href="http://viewer.zmags.com/publication/98bf8bfd?page=65">Corporate Governance, Sarbanes-Oxley’s CEO and CFO</a> <a title="The CPA Journal - July 2011 page 66" href="http://viewer.zmags.com/publication/98bf8bfd?page=66">Corporate Governance, Sarbanes-Oxley’s CEO and CFO</a> <a title="The CPA Journal - July 2011 page 67" href="http://viewer.zmags.com/publication/98bf8bfd?page=67">Corporate Governance, Sarbanes-Oxley’s CEO and CFO</a> <a title="The CPA Journal - July 2011 page 68" href="http://viewer.zmags.com/publication/98bf8bfd?page=68">Corporate Governance, Sarbanes-Oxley’s CEO and CFO</a> <a title="The CPA Journal - July 2011 page 69" href="http://viewer.zmags.com/publication/98bf8bfd?page=69">The CPA and the Computer, Technology, End-User Com</a> <a title="The CPA Journal - July 2011 page 70" href="http://viewer.zmags.com/publication/98bf8bfd?page=70">The CPA and the Computer, Technology, End-User Com</a> <a title="The CPA Journal - July 2011 page 71" href="http://viewer.zmags.com/publication/98bf8bfd?page=71">The CPA and the Computer, Technology, End-User Com</a> <a title="The CPA Journal - July 2011 page 72" href="http://viewer.zmags.com/publication/98bf8bfd?page=72">The CPA and the Computer, Technology, End-User Com</a> <a title="The CPA Journal - July 2011 page 73" href="http://viewer.zmags.com/publication/98bf8bfd?page=73">The CPA and the Computer, Technology, End-User Com</a> <a title="The CPA Journal - July 2011 page 74" href="http://viewer.zmags.com/publication/98bf8bfd?page=74">Website of the Month, International Federation of </a> <a title="The CPA Journal - July 2011 page 75" href="http://viewer.zmags.com/publication/98bf8bfd?page=75">Website of the Month, International Federation of </a> <a title="The CPA Journal - July 2011 page 76" href="http://viewer.zmags.com/publication/98bf8bfd?page=76">CLASSIFIEDMARKETPLACE PROFESSIONAL OPPORTUNITY l </a> <a title="The CPA Journal - July 2011 page 77" href="http://viewer.zmags.com/publication/98bf8bfd?page=77">CPA FIRMS OR PARTNERS We represent a number of </a> <a title="The CPA Journal - July 2011 page 78" href="http://viewer.zmags.com/publication/98bf8bfd?page=78">HOME OFFICE FOR SALE Home-office, Armonk, NY </a> <a title="The CPA Journal - July 2011 page 79" href="http://viewer.zmags.com/publication/98bf8bfd?page=79">PREPARE FOR PEER REVIEW Yehuda@bunkercpa.com </a> <a title="The CPA Journal - July 2011 page 80" href="http://viewer.zmags.com/publication/98bf8bfd?page=80"> </a> <a title="The CPA Journal - July 2011 page 81" href="http://viewer.zmags.com/publication/98bf8bfd?page=81">ECONOMIC & MARKET DATA monthly up</a> <a title="The CPA Journal - July 2011 page 82" href="http://viewer.zmags.com/publication/98bf8bfd?page=82">Whistleblowing: Can New Incentives Overcome Appreh</a> <a title="The CPA Journal - July 2011 page 83" href="http://viewer.zmags.com/publication/98bf8bfd?page=83"></a> <a title="The CPA Journal - July 2011 page 84" href="http://viewer.zmags.com/publication/98bf8bfd?page=84"></a>