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January-February 2012

		The top 10 tech issues Every year the CICA’s Information Technology Advisory Committee consults with the profession to find out what it is most concerned about. We have the roundup on the priorities facing chartered accountants across the country this year BY ROBERT PARKER Look boss, no hardware! With virtualization, the ghost is not in the machine, it is the machine. Solutions take up almost no physical space and costs are low. Today, thanks to virtualization, you can run several computer operating environments with only one hardware machine BY DWAYNE BRAGONIER

People Jeff Sawyer is dedicated to making things grow. When the Ontario-based CA is not tending to his many farm-business clients, helping them with tax, accounting, assurance and succession, he is out in his fields harvesting soybeans or planting winter wheat News and trends • Ask an expert • Numbers game • Going concern • Income Tax Act now available in all formats • Business challenges shift with recovery Bits and Bites • Understaffing upshot • Engaged by social media • Perception of data security at odds with reality • IT buck stops here • Small biz goes green Value added • Workforce management key to success • Canadian companies plan to spend green

		Personal financial planning Adopting 10 simple investment practices could mean a bump-up in long-term returns BY WARREN MACKENZIE Taxation US LLC deemed treaty resident: the tax court’s granting of treaty benefits to LLCs falls in line with the US treaty, but it’s likely to provoke great debate BY NIK DIKSIC Standards New accounting standards developed in Canada for pension plans include changes and improvements BY NANCY ESTEY Education In the quest to strengthen the financial reporting system, it’s been questioned whether they meet expectations BY JEAN BÉDARD + YVES GENDRON

News from the profession CA profession “in a very good place” • CA qualification • CAs sponsor Paul Volker presentation • CICA publication highlights importance of diversity • Learning the new Canadian auditing standards

Standards digest Recently issued pronouncements

From the editor Yes, it’s top 10 tech time Work in process Enterprise software survey 2010 Netwatch The medium is the message Outlook Game over Letters to the editor