Accounting Today articles from January 2003

Accounting Today archives from January 2003

Money ... money ... money! (Editor's Note).(Brief Article)
January 1, 2003... Groucho Marx may have had it right. "Money frees you from doing things you dislike. Since I dislike doing nearly everything, money is handy." The features in this issue of CPA Wealth Provider take a real nuts and bolts look at money when...

Uncovering risks. (Tech Tools).(Brief Article)
January 1, 2003... Risk 4.0 for Project uses Monte Carlo simulation to uncover risks and opportunities in Project modules. It analyzes risk by allowing for ranges of values to be entered for uncertain tasks or resources in Project. And, then it stimulates...

Express Business Valuation. (Tech Tools).(Brief Article)
January 1, 2003... Designed for Microsoft Office, Express Business Evaluation provides CPAs with comprehensive analysis, optional valuation databases, on-line video tutorials, and free telephone training. Express Business Valuation can download nine valuation...

Minimum Distributions Planner. (Tech Tools).(Brief Article)
January 1, 2003... Pension Distributions Planner v. 6.02 includes features found in the Pensions Distributions Calculator, such as exhaustive treatment of required minimum distributions and pre-distributions. Multiple beneficiaries are also handled. The program...

Viewing multiple schedules. (Tech Tools).(Brief Article)
January 1, 2003... Visual Group Planner helps coordinate staff, increases schedule communication, and productivity. The system gives businesses the power to view multiple schedules simultaneously, view schedules hourly, daily, or weekly by position, department,...

Equity+Ease. (Tech Tools).(Brief Article)
January 1, 2003... With CCH Equity+Ease, administrators can manage and track any type of stock options plan, and create performance-based incentive plans, and manage ESPP information, transactions, and reporting. Equity+Ease is a modular system, which allows...

Advisor sales tool. (Tech Tools).(Vision FMA Advisor)(Illustration)
January 1, 2003... Vision, the leading Web portal for financial advisors, has enriched its value to advisors by providing integrated access to FMA Advisor, provided by Forefield. Combining a powerful client presentation tool and a current, concise, and compliant...

Reverse mortgage. (Asset Builders).(Brief Article)
January 1, 2003... You have to be 62 to qualify for a reverse mortgage, says Suze Orman, personal finance editor for CNBC. She notes that a person who takes out a reverse mortgage usually owns a home outright, but is looking to tap into the built-in equity....

Cost control. (Asset Builders).(Watchdog Software)(Brief Article)
January 1, 2003... For the first time, a professional unemployment compensation tracking software program is now available to assist employers who control unemployment cost in-house. Watchdog Software (Pittsburgh) has developed and is now marketing Unemployment...

Driving efficiency. (Asset Builders).(Optika )(Brief Article)
January 1, 2003... Optika (Colorado Springs, Colo.) provides imaging, workflow, and collaboration software. Its Acorde family of Enterprise Content Management solutions allows companies to manage complex business processes and transactions. According to Dru Anne...

Examining financial planning firms. (Asset Builders).(Illustration)
January 1, 2003... While the financial markets continued their downturn in 2001 and early 2002, financial advisors were able to off-set the erosion of assets with new clients, according to a recent study conducted by the Financial Planning Association, sponsored...

Accountants as Wealth Managers. (Practice Growth).(Brief Article)
January 1, 2003... Accountants and other financial professionals are being pressured to keep up with their affluent clients by becoming "wealth managers," but few know what that means or how to effectively make the transition. Now they have a handbook for change....

Retirement plan for self-employed professionals. (Practice Growth).(Marshall & Ilsley Corporation)(Brief Article)
January 1, 2003... Metavante Corporation (Milwaukee), the financial technology subsidiary of Marshall & Ilsley Corporation, has introduced OnePersonPlus, a new defined benefit retirement plan for business owners and self-employed professionals that offers...

Cross-selling enters pro services. (Practice Growth).(Brief Article)
January 1, 2003... CPAs, management consultants, and other professionals have been loath to "sell" their services but faced with an evaporating pool of new business opportunities, they may have to become more active in their "rainmaking" efforts. Specifically,...

Adding defined contribution solutions. (Practice Growth).(SEI Investments)(Brief Article)
January 1, 2003... SEI Investments (Oaks, Pa.) has announced that its defined contribution solutions have been included in 401Konnect's online marketplace. 401Konnect is a leading online marketplace that automates the marketing and sales of retirement products...

New lease-based pricing. (Practice Growth).(Internet Accounting Software)(Brief Article)
January 1, 2003... Internet Accounting Software (Melville, N.Y.) has unveiled a new lease-based software licensing plan that makes acquiring professional accounting software more cost-effective for businesses than the traditional software licensing models...

Wealth management partnership. (Partners).(Adhesion Technologies and netDecide)(Brief Article)
January 1, 2003... Adhesion Technologies (Charlotte, N.C.) and netDecide (Tysons Corner, Va.), a developer of Web-based wealth management software, have formed a strategic partnership to bring to market a wealth management solution consisting of their combined...

Adopting investment standards. (Partners).(QA Financial Corporation)(Brief Article)
January 1, 2003... Omaha based QA Financial Corporation has signed an agreement with the Pittsburgh based [invest.sup.mgt] and the Center for Fiduciary Studies to provide its professionals with Web-based tools and training on investment practice standards and...

Integrated fundraising solutions. (Partners).(Brief Article)
January 1, 2003... Cougar Mountain Software (Boise, Id.) and Campagne Associates (Manchester, N.H.) have formed a strategic partnership that will provide one of the industry's complete fundraising and accounting software packages. "This alliance represents the...

Offerings for small businesses. (Partners).(Netledger and Sprint)(Brief Article)
January 1, 2003... Netgedger (San Mateo, Calif.), makers of Oracle Small Business Suite, says that it will team with Sprint to provide small and mid-sized businesses with Sprint FastConnect DSL and Oracle Small Business Suite, a widely used small business...

CCH in strategic marketing alliance. (Partners).(CCH Tax Compliance (Torrance, Calif.) with Knowledge Concepts )(Brief Article)
January 1, 2003... CCH Tax Compliance (Torrance, Calif.) has announced the completion of a partnership agreement with Knowledge Concepts (Atlanta) under which the companies will form a strategic marketing alliance whereby Knowledge will recommend ProSystem fx...

Convergence of global accounting standards. (Regulatory Watch).(Financial Accounting Standards Board (FASB) and the International Accounting Standards Board)(Brief Article)
January 1, 2003... The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have issued a memorandum of understanding in London, marking a significant step toward formalizing their commitment to the convergence of...

Ruling favors tax benefits through subsidiaries. (Regulatory Watch).(Brief Article)
January 1, 2003... The Massachusetts Supreme Judicial Court has held in Sherwin-Williams Company v Commissioner of Revenue that companies are within legal rights to seek tax advantages through transactions with their subsidiaries and affiliates. The decision by...

Invitation to Comment. (Regulatory Watch).(Financial Accounting Standards Board)(Brief Article)
January 1, 2003... The Financial Accounting Standards Board has issued an Invitation to Comment on accounting for stock-based compensation. A comparison of FASB Statement No. 123, Accounting for Stock-Based Compensation, and its related interpretations, and the...

The New Retirementality. (Cover Story).
January 1, 2003... Do all of your retirement plans assume that your clients work until age 65 and then travel, golf, and enjoy life? If yes, then you may be doing more damage than good. That's the feeling of Mitch Anthony who says that what you should be...

Planners need to plan for disaster. (Go To The Tape, The CD, Or Whatever Works).
January 1, 2003... There's nothing new about suggesting that computer users, including personal financial planners, should have a process for backing up their data. It's sort of like advising people to wear seat belts, brush after every meal, or stop on a right...

Instant millionaires. (Financial Planning For Lottery Winners).
January 1, 2003... "Wow! I just won $20 million in the lottery. I need your help!" A financial advisor, especially a CPA, may right off the bat start thinking about the tax issues and possible investments. Wrong--according to Susan Bradley, founder of The Sudden...

Avoiding the family feud. (How To Handle Inheritance Issues Without Starting A War).
January 1, 2003... Inheritance planning is one of the few times in life when what you do now will matter more when you're gone. Chances are your clients will approach planning their estates with the best of intentions. But what they think is "fair," may serve as...

Donaldson awaits OK as SEC chair.(expectations for William H. Donaldson as Securities and Exchange Commission chairman are high)
January 6, 2003... WASHINGTON -- With his confirmation as Securities and Exchange Commission chairman imminent, veteran financier William H. Donaldson will take the reins at an agency short on morale and funding and with a lengthy to-do list. Donaldson, the...

Practitioners are still evolving toward year-round tax planning.(tax preparers expand service offerings, marketing initiatives)
January 6, 2003... Today's tax preparers are continuing to expand their role as year-round financial planners and advisors, despite the economic downturn and its negative affects on the investment industry. "This year, a lot of people hesitated to invest...

Accpac has inside track on `CPA2Biz' north.(Accpac International will develop informational Web site for Certified General Accountants Association of Canada)
January 6, 2003... VANCOUVER, B.C. -- The Certified General Accountants Association of Canada, consisting of 55,000 Certified General Accountants and students, has enlisted software developer Accpac International to design and help run a Web-based information and...

Action idea.(advice to ask questions)(Brief Article)
January 6, 2003... Ask more questions In all aspects of your business--from making sales to managing your people--information is crucial. And the best way to get information is to ask questions, but apparently we're not asking enough: Children ages 2 to 12...

Accpac files to go public.(Brief Article)
January 6, 2003... Pleasanton, Calif. -- Accounting software vendor Accpac International has filed with the Securities and Exchange Commission to make an initial public offering of common stock. Accpac, a subsidiary of international software developer...

Crowe Chizek re-elects Hildebrand.(Brief Article)
January 6, 2003... INDIANAPOLIS -- Crowe Chizek has re-elected Mark L. Hildebrand as chief executive officer of the CPA and business consulting concern based here. Hildebrand was first named chief executive in 1999. His second four-year term begins April 1,...

IRS revises voluntary disclosure.(practice for investigation taxpayer voluntarily disclosing unreported tax liability updated)(Brief Article)
January 6, 2003... WASHINGTON -- The Internal Revenue Service has revised and updated a key practice that assists investigators in determining whether a case is recommended for criminal prosecution. Specifically, a taxpayer's timely, voluntary disclosure of a...

SEC spotlights fund expenses.(proposed mutual fund disclosure of expenses in dollar terms, not percentages)(Brief Article)
January 6, 2003... WASHINGTON -- The Securities and Exchange Commission proposed a new rule in mid-December that would force mutual funds to be more open about their expenses. The commission wants funds to detail their expenses in dollars and cents, rather...

PCAOB could strip CPAs of standard-setting duties. (Top of the news: the complete chronicle of news and trends shaping the profession).(Public Company Accounting Oversight Board may take over audit standards-setting from accountant organization)
January 6, 2003... WASHINGTON -- Public Company Accounting Oversight Board member Charles Niemeier served notice to the American Institute of CPAs that the accounting profession may be stripped of its role in setting auditing standards--a move strongly opposed by...

Taxing wait: firms brace for SEC ruling on prep services. (Top of the news: the complete chronicle of news and trends shaping the profession).
January 6, 2003... WASHINGTON -- Major accounting firms may face painful new restrictions on their ability to offer lucrative tax services to audit clients under independence rules drafted by the Securities and Exchange Commission to implement the accounting...

AICPA: label pro formas `unaudited'. (Top of the news: the complete chronicle of news and trends shaping the profession).(comment to Securities and Exchange Commission on proposed Regulation G)(Brief Article)
January 6, 2003... WASHINGTON -- The American Institute of CPAs wants the Securities and Exchange Commission to make it clear to investors that pro forma financial statements aren't vetted by the company's outside auditor. In comments to the SEC on its...

Tax resources. (Web Cites).(Directory)
January 6, 2003... * Adobe Systems Inc.--www.adobe.com Before you hit the IRS site or the state taxing authorities for forms and publications, you'll want to stop here to get Adobe's Acrobat Reader, since those forms and publications are often formatted as...

College savings plans require careful study before enrolling.
January 6, 2003... Perhaps the only thing tougher than getting into college is figuring out how to pay for it. For the 2002-2003 academic year, the average tuition and fees charged by a four-year private college reached $18,273, according to The College...

Investors jumping into bonds just as advisors turn cautious.
January 6, 2003... After three years of back-to-back gains, bonds look a little tired. Advisors are lightening up, shortening up and, more than occasionally, giving up. With yields this low and prices this high, little else can happen but that the trends will...

2003: a defining year for the profession. (Opinion: the free and open forum for the tax and accounting community).
January 6, 2003... I promise not to employ hackneyed or cliched phrases about what this year is going to mean to the accounting profession. No "make-or-break year" no "backs against the wall" etc. Let's just say that this year may well unfold as the one that...

CPA2Biz--on a consistent basis. (Commentary).(American Institute of CPAs)(CPA2Biz Inc.)
January 6, 2003... The Spring 2000 American Institute of CPAs Council meeting was notable for several reasons. Institute chairman Robert K. Elliott had transported his favorite chef to the site of the meeting in San Juan, Puerto Rico, where he supervised a...

The other cascade effect. (Letters).(Letter to the Editor)
January 6, 2003... I have always believed that to be successful, the best ingredients are 90 percent attitude and 10 percent talent. I am concerned that the CPA profession is not dealing well with the crisis and scrutiny of the past year, which is having a big...

What's behind a startup may be what's ahead. (Valuation Forum).(using discounted future earnings method for valuing a starup company)
January 6, 2003... Lilly Putian comes into your office to find out what went wrong with her investment in Gullible's Travels, a startup that featured the latest in rapid-fire (albeit unproven) reservations technology. But the startup company has little...

IRS plans $100m computer purchase. (Taxing Issues).(Brief Article)
January 6, 2003... * IRS PLANS $100M COMPUTER PURCHASE: The Internal Revenue Service plans to buy 30,000 computers from Hewlett-Packard in a deal that could be worth more than $100 million, the company said. Under the terms of the three-year deal, H-P will...

IRS launches `life' examination process. (Taxing Issues).(formal memorandum of understanding governing tax examination)(Brief Article)
January 6, 2003... * IRS LAUNCHES `LIFE' EXAMINATION PROCESS: The Internal Revenue Service's Large and Midsized Business Division is launching a new streamlined examination process to focus on the issues that are most significant to the return being examined. ...

Consultant says SEC proposal seeks to redefine accounting firms. (Taxing Issues).(Jay Nisberg)(Brief Article)
January 6, 2003... * CONSULTANT SAYS SEC PROPOSAL SEEKS TO REDEFINE ACCOUNTING FIRMS: A new Securities and Exchange Commission proposal to forbid accounting firms from selling tax strategies to their audit clients highlights the governments' continued incursions...

Anti-tax leader extradited. (Taxing Issues).(Keith Anderson)(Brief Article)
January 6, 2003... * ANTI-TAX LEADER EXTRADITED: Keith Anderson, 61, has been extradited from Costa Rica and is in U.S. custody. Anderson is the founder and leader of Anderson's Ark & Associates, a multi-national, membership-based organization that has allegedly...

Proposed IRS tax shelter regulations pose problems. (Tax Practice: the special report on news and trends for the tax professional).
January 6, 2003... The newly revised proposed and temporary regulations governing tax shelter disclosure and registration, which went into effect on Jan. 1, 2003, cover a broader range of taxpayers than the old regulations, and could pose special problems for...

Issues and opportunities: a 2003 top 10 for tax pracs. (Tax Strategy).(tax practitioners)
January 6, 2003... 2003 promises to be a dynamic year for tax practice. In addition to a new wave of tax legislation already in the pipeline, a number of issues are continuing to press forward and require an increasingly disproportionate portion of a tax...

E&Y resigns as Sparton Corp. auditor. (Change Of Auditors).(Brief Article)
January 6, 2003... * E&Y RESIGNS AS SPARTON CORP. AUDITOR: Big Four firm Ernst & Young resigned as independent auditor to Jackson, Mich.-based Sparton Corp., a maker of telecom industry control systems, on Dec. 3, according to an 8-K filed with the Securities and...

D&T Drops ESG Re Ltd. as audit client. (Change Of Auditors).(Brief Article)
January 6, 2003... * D&T DROPS ESG RE LTD. AS AUDIT CLIENT: Deloitte & Touche has resigned as auditor to Hamilton, Bermuda-based ESG Re Ltd., a reinsurance company. A successor was not named and ESG said that Deloitte didn't give a reason for its resignation. ...

LeCroy taps KPMG as auditor succeeding E&Y. (Change Of Auditors).(Brief Article)
January 6, 2003... * LECROY TAPS KPMG AS AUDITOR SUCCEEDING E&Y: The board of digital oscilloscope manufacturer LeCroy Corp. has named Big Four firm KPMG its independent auditor for the fiscal year ending June 30, 2003. KPMG succeeds Ernst & Young. LeCroy...

Form 8-K filings. (Assurance: technical developments, professional issues and engagement changes).(accounting firm contracts)
January 6, 2003... Alliance Bancshares California (Culver City, Calif.), from Grant Thornton to McGladrey & Pullen. Ascent Assurance Inc. (Fort Worth, Texas), from PricewaterhouseCoopers to Ernst & Young. ATSI Communications Inc. (San Antonio), from...

Everybody out of the pool! IASB aims to nix pooling. (Assurance: technical developments, professional issues and engagement changes).(International Accounting Standards Board proposes standard on business mergers and acquisitions)
January 6, 2003... LONDON -- The International Accounting Standards Board has proposed a standard on business acquisitions and mergers that would eradicate from the face of the earth the pooling-of-interests method of accounting for such business combinations....

Nature abhors a vacuum, but we still like this one. (The Spirit of Accounting).
January 6, 2003... (We submitted this column before the nomination of William Donaldson to chair the SEC. We decided to let the column run as is because this appointment confirms what we have written about the profession's diminished influence.) In Part 1,...

NASD fines AMEX Financial Advisors $350K for improper sales. (PFP Briefs).(National Association of Securities Dealers)(American Express Financial Advisors Inc.)(Brief Article)
January 6, 2003... * NASD FINES AMEX FINANCIAL ADVISORS $350K FOR IMPROPER SALES: The National Association of Securities Dealers has censured and fined American Express Financial Advisors Inc. $350,000 for its questionable sales of variable annuities and variable...

Business Transitions launches online buy/sell forum. (PFP Briefs).(Brief Article)
January 6, 2003... * BUSINESS TRANSITIONS LAUNCHES ONLINE BUY/SELL FORUM: Business Transitions, the firm that created FP Transitions, an online forum for buying and selling independent financial planning practices, plans to do the same thing for CPAs with CPA...

Bankruptcy filings set record. (PFP Briefs).(Brief Article)
January 6, 2003... * BANKRUPTCY FILINGS SET RECORD: In what both consumers and businesses hope is not an ominous harbinger of things to come, bankruptcy filings for the third quarter, ended Sept. 30, set a record with 401,306 filings. According to data from...

CFP board awards grant to Texas Tech. (PFP Briefs).(Certified Financial Planner Board of Standards awardd Texas Tech University a $2 million grant)(Brief Article)
January 6, 2003... * CFP BOARD AWARDS GRANT TO TEXAS TECH: The Certified Financial Planner Board of Standards has awarded Texas Tech University a grant of $2 million over seven years to enhance and expand graduate programs in financial planning. The grant,...

New 2003 IRA rules make distribution planning easier. (Financial planning: news and strategies for the personal financial planner).
January 6, 2003... The start of the new year means the beginning of another tax season--and this year, it also means easier distribution planning for advisors with clients who have IRA assets. The new required minimum distribution rules, which took effect on...

Finding hidden rewards in sole proprietors' 401(k)s. (Financial Planning Tax Tactics).(a 401(k) deferral arrangement for a profit-sharing plan may create large tax deferrals)
January 6, 2003... Adding a 401(k) deferral arrangement to a profit-sharing plan may provide large tax deferrals for many sole proprietors. An individual who makes most of his income as an employee, but has a small sole-proprietorship business on the side,...

NetLedger adds 1,000 customers in 2002. (Tech Briefs).(Brief Article)
January 6, 2003... * NETLEDGER ADDS 1,000 CUSTOMERS IN 2002: NetLedger, vendor of the Internet-hosted Oracle Small Business Suite, reported that its customer base increased by more than 1,000 during 2002 and now exceeds 6,000. The client count applies to all...

New simply accounting may bring consulting opportunities. (Tech Briefs).(Accpac International releases a new version of Simply Accounting)(Brief Article)
January 6, 2003... * NEW SIMPLY ACCOUNTING MAY BRING CONSULTING OPPORTUNITIES: Accpac International has released a new version of its low-end accounting software, Simply Accounting, which could herald new consulting opportunities for the product's 1,500 certified...

Best accounts for over half of sage's total revenue. (Tech Briefs).(Best Software accounts for 50+% of Sage Group PLC's annual revenue)(Brief Article)
January 6, 2003... * BEST ACCOUNTS FOR OVER HALF OF SAGE'S TOTAL REVENUE: Best Software, the developer of FAS, Abra and MAS 90/200, as well as several other middle-market business products, accounted for more than half of the annual revenue of its parent, United...

IBM promotes Intacct. (Tech Briefs).(IBM adds Intacct as its accounting product for its 'E-Business on Demand')(Brief Article)
January 6, 2003... IBM PROMOTES INTACCT: IBM has made accounting application service provider Intacct the accounting product in its new "E-Business on Demand" marketing campaign, which is designed to expand middle-market awareness of Internet-hosted solutions....

ITA forum: opportunities await the smart tech seller. (Technology: news and trends in information systems and electronic commerce).
January 6, 2003... CHARLESTON, S.C. -- The soft economy is forcing technology consultants who serve small and midsized businesses to work harder and smarter at selling their software solutions and services. "There's still a lot of opportunity out there if...

Locate your intelligence--and then spread it around. (Boomer's Blueprint).(how to find a firm's intelligence)
January 6, 2003... Where can you find your firm's intelligence? Is it in the partner group? Is it in your staff?. Or is it in both your staff and the partner group? If you can honestly say that it is in both your staff and partner group, you probably don't...

Faster, smarter, friendlier practice management. (Software Review).(a discussion about practice management software products)
January 6, 2003... Practice management software is getting smarter, faster, friendlier and much more integrated. With the advent of Windows, the promise of one point of data entry, as well as flexible, customizable and intuitive software to manage accounting...

WinFax Pro 10.02. (Software).
January 6, 2003... Reader Service No. 41 With WinFax Pro any size business or home office can easily manage their faxes like any major business enterprise. Key features of version 10.02 include the ability to send or forward faxes that feature...

PC-cillin. (Software).
January 6, 2003... Reader Service No. 42 Protect your computer and PDA from viruses at home or on the go with PC-cillin 2003. PC-cillin combines advanced virus detection and cleaning with an integrated firewall to safeguard your system from hackers and...

IBM File Manager. (Software).
January 6, 2003... Reader Service No. 43 IBM File Manager for z/OS and OS/390 provides comprehensive, user-friendly tools for working with OS/390 data sets, DB2 data or IMS data. These tools include the familiar browse, edit, copy and print utilities found...

Marketing Plan Pro. (Software).
January 6, 2003... Reader Service No. 44 For business owners and marketing managers, this product is the simplest way to create a marketing plan that will improve the profitability, awareness and long-term stability of your business. Key features include...

Presenter-to-Go. (Hardware).
January 6, 2003... Reader Service No. 45 Getting tired of lugging your laptop from place to place for all those presentations? Now you can give the same powerful presentations from your Visor handheld. The Presenter-to-Go Springboard module allows you to...

PowerBook G4. (Hardware).
January 6, 2003... Reader Service No. 46 With speeds of up to 1GHz (and IMB of L3 cache--a first in a notebook computer--for a solid performance boost) the superslim Titanium PowerBook G4 renders massive digital files and crunches digital video. This...

Plain paper fax. (Hardware).
January 6, 2003... Reader Service No. 47 Need a simple, no-nonsense fax machine? This plain-paper fax machine by Sharp is for you. It is caller-ID and distinctive-ring-detection ready, and an EZ Navigation button allows quick access to fax and phone...

Programmable electronic nameplate. (Etc.).
January 6, 2003... Reader Service No. 48 This contemporary desktop nameplate provides a wealth of information at a glance on an easy-to-program, two-sided LCD display. One side stores and displays three personalized messages. The other side shows the day,...

World time calculator/ruler. (Etc.).
January 6, 2003... Reader Service No. 49 This fully functioning ruler with clock and calendar measures, calculates, converts money and even tells the time in 16 different cities at the press of a button. Price: $20.00. Brookstone www.brookstone.com

Scooter. (Etc.).
January 6, 2003... Reader Service No. 50 We have seen many scooters of all shapes, sizes and models. Because the Street Cruiser II is constructed of top-quality aluminum and stainless steel it's very durable. Its 280W, high-powered, belt-driven motor reaches...

Abalos & Associates PC. (Arizona).(hires John Harker as tax manager)(Brief Article)
January 6, 2003... Abalos & Associates PC, Phoenix, has hired John Harker as tax manager. He was formerly tax supervisor at Henry & Horne PLC.

Kostin, Ruffkess & Co. LLC. (Connecticut).(hires Jason D. Newman)(Brief Article)
January 6, 2003... Kostin, Ruffkess & Co. LLC, Farmington, has hired Jason D. Newman as a manager. Newman has over seven years of experience in accounting, auditing and strategic business planning. He worked previously as a manager with PricewaterhouseCoopers.

McGowen Hurst Clark & Smith PC. (Iowa).(Joshua D. Bradley hired)(Brief Article)
January 6, 2003... Joshua D. Bradley has joined McGowen Hurst Clark & Smith PC, West Des Moines, as an accountant in the tax and emerging business department. He was formerly with Schnurr & Co. LLP.