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      October 2006
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Features
 
  The new rock stars
More and more accountants are discovering the freedom of being professionals-for-hire. And the once-feared Sarbanes-Oxley Act and its Canadian counterpart, rule 52-109, just may be the tickets to this freedom

Pension tensions
Experts are battling with a pension fund crisis that just won’t go away. That’s because in order to resolve it, it requires the full attention of chief financial officers, who may have to take over the management of organizations’ pension plans


Upfront
 
Technovations Digitally speaking

People Eight years after Bob Gore crashed into a concrete barrier at a racetrack at 130 km an hour, the Toronto CA still has a passion for speed. He’s still racing and towing his race car to tracks around Ontario and Quebec

News and trends • Leadership seminar may change lives • Firms bend to support dads • Heads up: caring is crucial • Checking in on the mobile office* • Is fraud an equal opportunity offender?* • News from the profession • Standards digest

Numbers game

Ask an expert Communicating with bosses

Book value • Greed and Corporate Failure: Lessons from Recent Disasters • Japan’s Business Renaissance: How the World’s Greatest Economy Revived, Renewed and Reinvented Itself

Findings Audit fees up in 2005

As quoted Art attack

Going concern Laurie Goldberg, CA,
President and CEO, People First
HR Services


Regulars
 
  Taxation Form versus substance: at times it’s deemed that the legal form and, for tax purposes, the legal substance of leaseback transactions is a sale and a lease By Sandra Rosier

Personal financial planning Use your head: a few simple strategies can help investors make rational and smart emotional investment decisions By Ian Davidson

Fraud Not seeing is no defence: bribe-paying agents won’t keep you out of trouble. Cash gifts to foreign officials are against the law — no matter who gives them By James Miklotz

Technology Implications of e-filing: growth in electronic filing and reporting has brought about a need for improving systems By Gerald Trites


COLUMNS
 
Letters to the editor Letters to the editor
Inside out Pension questions
Off the record Ontario needs to get on board
Netwatch Check in with the future now
Test Drive SAS targets world market
Outlook Smart or dumb