Exclusive Interview with Former Senator<br />
Paul S. Sarbanes<br />
SOX: Past, Present,<br />
and Future<br />
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Go to www.SageAccountantsN<a title="The CPA Journal - October 2008 page 1" href="http://viewer.zmags.com/publication/a943c4ab?page=1">Exclusive Interview with Former Senator Paul S.</a>
<a title="The CPA Journal - October 2008 page 2" href="http://viewer.zmags.com/publication/a943c4ab?page=2">WE HAD TO MAKE JOINING OUR NETWORK A REAL VALUE. </a>
<a title="The CPA Journal - October 2008 page 3" href="http://viewer.zmags.com/publication/a943c4ab?page=3">Watch out — that next step is risky. Are you pre</a>
<a title="The CPA Journal - October 2008 page 4" href="http://viewer.zmags.com/publication/a943c4ab?page=4">C ONTENTS october 2008 </a>
<a title="The CPA Journal - October 2008 page 5" href="http://viewer.zmags.com/publication/a943c4ab?page=5">vol. LXXVIII/no. 10 6PERSPECTIVES 16INFOCUS </a>
<a title="The CPA Journal - October 2008 page 6" href="http://viewer.zmags.com/publication/a943c4ab?page=6"> Publisher LOUIS GRUMET Associate P</a>
<a title="The CPA Journal - October 2008 page 7" href="http://viewer.zmags.com/publication/a943c4ab?page=7">SAVE THE DATE! Investment Companies Conferen</a>
<a title="The CPA Journal - October 2008 page 8" href="http://viewer.zmags.com/publication/a943c4ab?page=8">P ERSPECTIVES viewpoint A Practical A</a>
<a title="The CPA Journal - October 2008 page 9" href="http://viewer.zmags.com/publication/a943c4ab?page=9">publisher's column Putting Taxes into </a>
<a title="The CPA Journal - October 2008 page 10" href="http://viewer.zmags.com/publication/a943c4ab?page=10">(Continued from page 6) Methods of Override T</a>
<a title="The CPA Journal - October 2008 page 11" href="http://viewer.zmags.com/publication/a943c4ab?page=11">Obstacles to Override Detection When it comes </a>
<a title="The CPA Journal - October 2008 page 12" href="http://viewer.zmags.com/publication/a943c4ab?page=12">Concentration and Competition in the Auditing Pr</a>
<a title="The CPA Journal - October 2008 page 13" href="http://viewer.zmags.com/publication/a943c4ab?page=13">board that is the focal point of the evalu- ation</a>
<a title="The CPA Journal - October 2008 page 14" href="http://viewer.zmags.com/publication/a943c4ab?page=14">Understanding Accounting Ethics, Second Edition </a>
<a title="The CPA Journal - October 2008 page 15" href="http://viewer.zmags.com/publication/a943c4ab?page=15">limiting. Principles and concepts applied with in</a>
<a title="The CPA Journal - October 2008 page 16" href="http://viewer.zmags.com/publication/a943c4ab?page=16">inbox: letters to the editor Debating</a>
<a title="The CPA Journal - October 2008 page 17" href="http://viewer.zmags.com/publication/a943c4ab?page=17">some practical work experience prior to achieving</a>
<a title="The CPA Journal - October 2008 page 18" href="http://viewer.zmags.com/publication/a943c4ab?page=18">Focus In Photos By Bobby Holland 16 </a>
<a title="The CPA Journal - October 2008 page 19" href="http://viewer.zmags.com/publication/a943c4ab?page=19">The Future of Sarbanes-Oxley An Exclusive Interv</a>
<a title="The CPA Journal - October 2008 page 20" href="http://viewer.zmags.com/publication/a943c4ab?page=20"> Sarbanes: It's hard to measure exactly what gi</a>
<a title="The CPA Journal - October 2008 page 21" href="http://viewer.zmags.com/publication/a943c4ab?page=21"></a>
<a title="The CPA Journal - October 2008 page 22" href="http://viewer.zmags.com/publication/a943c4ab?page=22"> Sarbanes: When that lawsuit was filed, the di</a>
<a title="The CPA Journal - October 2008 page 23" href="http://viewer.zmags.com/publication/a943c4ab?page=23"> The second question is: Who would then make t</a>
<a title="The CPA Journal - October 2008 page 24" href="http://viewer.zmags.com/publication/a943c4ab?page=24">Focus In A Forum on International Issues Glob</a>
<a title="The CPA Journal - October 2008 page 25" href="http://viewer.zmags.com/publication/a943c4ab?page=25"></a>
<a title="The CPA Journal - October 2008 page 26" href="http://viewer.zmags.com/publication/a943c4ab?page=26">A Forum on International Issues Global Integr</a>
<a title="The CPA Journal - October 2008 page 27" href="http://viewer.zmags.com/publication/a943c4ab?page=27"> Jones: Well, no one has ever come up with a bet</a>
<a title="The CPA Journal - October 2008 page 28" href="http://viewer.zmags.com/publication/a943c4ab?page=28">A Forum on International Issues Murray: Wh</a>
<a title="The CPA Journal - October 2008 page 29" href="http://viewer.zmags.com/publication/a943c4ab?page=29"> I was in the banking industry in the '80s when </a>
<a title="The CPA Journal - October 2008 page 30" href="http://viewer.zmags.com/publication/a943c4ab?page=30">Focus In A Forum on International Issues </a>
<a title="The CPA Journal - October 2008 page 31" href="http://viewer.zmags.com/publication/a943c4ab?page=31">U.S. Status on International Accounting Standards </a>
<a title="The CPA Journal - October 2008 page 32" href="http://viewer.zmags.com/publication/a943c4ab?page=32">Focus In A Forum on International Issues Glob</a>
<a title="The CPA Journal - October 2008 page 33" href="http://viewer.zmags.com/publication/a943c4ab?page=33">term approach working with the IASB [International</a>
<a title="The CPA Journal - October 2008 page 34" href="http://viewer.zmags.com/publication/a943c4ab?page=34">A Forum on International Issues The demand f</a>
<a title="The CPA Journal - October 2008 page 35" href="http://viewer.zmags.com/publication/a943c4ab?page=35"> I'd think the least important question in our m</a>
<a title="The CPA Journal - October 2008 page 36" href="http://viewer.zmags.com/publication/a943c4ab?page=36">A Forum on International Issues even though w</a>
<a title="The CPA Journal - October 2008 page 37" href="http://viewer.zmags.com/publication/a943c4ab?page=37"></a>
<a title="The CPA Journal - October 2008 page 38" href="http://viewer.zmags.com/publication/a943c4ab?page=38">Focus In A Forum on International Issues </a>
<a title="The CPA Journal - October 2008 page 39" href="http://viewer.zmags.com/publication/a943c4ab?page=39">Have International Standards Helped Investors' Dec</a>
<a title="The CPA Journal - October 2008 page 40" href="http://viewer.zmags.com/publication/a943c4ab?page=40">Focus In A Forum on International Issues Lunc</a>
<a title="The CPA Journal - October 2008 page 41" href="http://viewer.zmags.com/publication/a943c4ab?page=41">TAX & ACCOUNTING</a>
<a title="The CPA Journal - October 2008 page 42" href="http://viewer.zmags.com/publication/a943c4ab?page=42">A CCOUNTING & AUDITING financial reporting </a>
<a title="The CPA Journal - October 2008 page 43" href="http://viewer.zmags.com/publication/a943c4ab?page=43">of Revenue Recognition,” Financial Executive, Jul</a>
<a title="The CPA Journal - October 2008 page 44" href="http://viewer.zmags.com/publication/a943c4ab?page=44">nesses and remediation efforts were also ana- lyz</a>
<a title="The CPA Journal - October 2008 page 45" href="http://viewer.zmags.com/publication/a943c4ab?page=45"> </a>
<a title="The CPA Journal - October 2008 page 46" href="http://viewer.zmags.com/publication/a943c4ab?page=46"> </a>
<a title="The CPA Journal - October 2008 page 47" href="http://viewer.zmags.com/publication/a943c4ab?page=47">(Continued from page 42) manuals or checklists re</a>
<a title="The CPA Journal - October 2008 page 48" href="http://viewer.zmags.com/publication/a943c4ab?page=48">A CCOUNTING & AUDITING auditing P</a>
<a title="The CPA Journal - October 2008 page 49" href="http://viewer.zmags.com/publication/a943c4ab?page=49">(SOX) sections 303 and 404, the NYSE and Nasdaq r</a>
<a title="The CPA Journal - October 2008 page 50" href="http://viewer.zmags.com/publication/a943c4ab?page=50"> While not documented empirically, it is also </a>
<a title="The CPA Journal - October 2008 page 51" href="http://viewer.zmags.com/publication/a943c4ab?page=51">The Pace MS in Taxation. On your schedule. </a>
<a title="The CPA Journal - October 2008 page 52" href="http://viewer.zmags.com/publication/a943c4ab?page=52">T AXATION federal taxation </a>
<a title="The CPA Journal - October 2008 page 53" href="http://viewer.zmags.com/publication/a943c4ab?page=53"> All three documents highlight increased risks</a>
<a title="The CPA Journal - October 2008 page 54" href="http://viewer.zmags.com/publication/a943c4ab?page=54">■ Missing or incomplete documents ■ Transcrip</a>
<a title="The CPA Journal - October 2008 page 55" href="http://viewer.zmags.com/publication/a943c4ab?page=55">information with information submitted to the IRS</a>
<a title="The CPA Journal - October 2008 page 56" href="http://viewer.zmags.com/publication/a943c4ab?page=56">fer legislative clarification with safe harbor an</a>
<a title="The CPA Journal - October 2008 page 57" href="http://viewer.zmags.com/publication/a943c4ab?page=57">■ Simplify the IRS process for assess- ing pena</a>
<a title="The CPA Journal - October 2008 page 58" href="http://viewer.zmags.com/publication/a943c4ab?page=58">T AXATION international taxation U</a>
<a title="The CPA Journal - October 2008 page 59" href="http://viewer.zmags.com/publication/a943c4ab?page=59">the source country (Canada) and as a flow- throug</a>
<a title="The CPA Journal - October 2008 page 60" href="http://viewer.zmags.com/publication/a943c4ab?page=60">F INANCE estates & trusts Trust-O</a>
<a title="The CPA Journal - October 2008 page 61" href="http://viewer.zmags.com/publication/a943c4ab?page=61"> Changes in health. When purchasing a policy, </a>
<a title="The CPA Journal - October 2008 page 62" href="http://viewer.zmags.com/publication/a943c4ab?page=62">M ANAGEMENT cpa consultant </a>
<a title="The CPA Journal - October 2008 page 63" href="http://viewer.zmags.com/publication/a943c4ab?page=63"> This article surveys the current state of nurs</a>
<a title="The CPA Journal - October 2008 page 64" href="http://viewer.zmags.com/publication/a943c4ab?page=64">Supplies Fraudsters often focus on false reim-</a>
<a title="The CPA Journal - October 2008 page 65" href="http://viewer.zmags.com/publication/a943c4ab?page=65">referrals of items or services from a federal hea</a>
<a title="The CPA Journal - October 2008 page 66" href="http://viewer.zmags.com/publication/a943c4ab?page=66">ty of the general controls over the IT environmen</a>
<a title="The CPA Journal - October 2008 page 67" href="http://viewer.zmags.com/publication/a943c4ab?page=67">how to conduct and report on the findings of an a</a>
<a title="The CPA Journal - October 2008 page 68" href="http://viewer.zmags.com/publication/a943c4ab?page=68">M ANAGEMENT risk management Understa</a>
<a title="The CPA Journal - October 2008 page 69" href="http://viewer.zmags.com/publication/a943c4ab?page=69">[Forbes v. Wells Fargo Bank, N.A. 420 F. Supp. 2d</a>
<a title="The CPA Journal - October 2008 page 70" href="http://viewer.zmags.com/publication/a943c4ab?page=70">R ESPONSIBILITIES & LEADERSHIP future of t</a>
<a title="The CPA Journal - October 2008 page 71" href="http://viewer.zmags.com/publication/a943c4ab?page=71">lative GPAs of 3.5 or above. Nearly half (44%) re</a>
<a title="The CPA Journal - October 2008 page 72" href="http://viewer.zmags.com/publication/a943c4ab?page=72">mails and phone calls.” On the other hand, studen</a>
<a title="The CPA Journal - October 2008 page 73" href="http://viewer.zmags.com/publication/a943c4ab?page=73">sites and publications, as well as through word o</a>
<a title="The CPA Journal - October 2008 page 74" href="http://viewer.zmags.com/publication/a943c4ab?page=74">T ECHNOLOGY what to bookmark Websit</a>
<a title="The CPA Journal - October 2008 page 75" href="http://viewer.zmags.com/publication/a943c4ab?page=75">“estate and trust types,” and “passive activ- iti</a>
<a title="The CPA Journal - October 2008 page 76" href="http://viewer.zmags.com/publication/a943c4ab?page=76">Classified PROFESSIONAL OPPORTUNITY l BUSINESS l </a>
<a title="The CPA Journal - October 2008 page 77" href="http://viewer.zmags.com/publication/a943c4ab?page=77"> CPA PRACTICES Sales Mergers Va</a>
<a title="The CPA Journal - October 2008 page 78" href="http://viewer.zmags.com/publication/a943c4ab?page=78">LEGAL SERVICES PROFESSIONAL CONDUCT EXPER</a>
<a title="The CPA Journal - October 2008 page 79" href="http://viewer.zmags.com/publication/a943c4ab?page=79">POSITIONS AVAILABLE THE UNIVERSITY OF WEST FLOR</a>
<a title="The CPA Journal - October 2008 page 80" href="http://viewer.zmags.com/publication/a943c4ab?page=80"> </a>
<a title="The CPA Journal - October 2008 page 81" href="http://viewer.zmags.com/publication/a943c4ab?page=81">E CONOMIC & MARKET D ATA monthly updat</a>
<a title="The CPA Journal - October 2008 page 82" href="http://viewer.zmags.com/publication/a943c4ab?page=82">E DITORIAL a message from the editor-in-chie</a>
<a title="The CPA Journal - October 2008 page 83" href="http://viewer.zmags.com/publication/a943c4ab?page=83">Does Your Firm Offer Total work schedule </a>
<a title="The CPA Journal - October 2008 page 84" href="http://viewer.zmags.com/publication/a943c4ab?page=84">Your Business Challenge: Improve Firm Management </a>