A new virus, that is already dealt with and resolved, illustrates the vulnerability associated with handhelds and their ability to catch a virus.This virus, which really was in the form of a 'Trojan Horse,' was called the Crack 1.1, and was the result of a download program for handhelds.

Tucked away on the web site of England's Chartered Institute of Taxation is a section on IQ tests.The tax body says there are a number of tests to be found on the web, and has picked out three which provide a score for you on-line.It does point out that the Institute has no control over external sites and it cannot take any responsibility for any aspect of those sites. So don't blame the CIOT if the results are not what you expected!Why not have a go, and don't get depressed!

MilePoint.com has teamed up with several major airlines and some online retailers to initiate an exchange program – miles for merchandise. Participating airlines include (so far): Delta, Northwest, US Airways, Continental, America West, and TWA. Also participating is Hilton HHonors Worldwide which currently participates in the frequent flyer miles program.

The SEC has filed suit against Le Club Prive, an Internet club, offering advice and recommendations about investments to its members. The suit alleges that the club’s pyramid scheme is a “sham” operation and all assets of the club have been temporarily frozen. A temporary restraining order has halted all club activity.Members of Le Club Prive paid $1,495 to join plus a $149 monthly fee. Members could purchase unregistered shares in mutual funds that promised big returns, and received investment advice. The pyramid feature of the club involved recruitment of new members.

What's going on in the world of the CFO? The latest trend seems to find some CFOs caught with their hand in the cookie jar - caught in some sort of fraud scheme.Take several examples that have recently made the news. Office equipment leases offered through Bennett Funding Corporation in New York landed CFO Patrick Bennett in jail. Paul Polishan, who was the CFO with Leslie Fay, was sent to jail based on indictments of 18 errors related to accounting misstatements.Why is this happening, over and over, in a seemingly increased capacity?

Jack Fox is an unforgettable speaker, retreat facilitator, practice development consultant, master of ceremonies and accomplished professional stand-up comedian. Knowing that business is not a laughing matter, this results-producing author/consultant/seminar leader has assisted accountants and consultants in starting and building their very own successful businesses for more than twenty years.

No one likes voice mail, but if you make an effort to use voice mail more efficiently, you will see improved results in a matter of days.Take advantage of the greeting to promote a new offer or new service of some kind. And, be sure to update your email message daily so you send a clear signal that you are on top of your agenda at all times.There are other tips as well.

Harris Interactive, the folks who bring you Harris Polls, have finished conducting the CCH Accountants on the Internet 2000 poll and the results are fascinating.

Are you familiar with Section 83(b) of the tax code? It provides a method to save your clients money on their tax bill should they own stock options through their employer.With an election made under Section 83(b), the taxpayer agrees to pay taxes on the current value of shares after exercising the option, even if the taxpayer doesn't have full ownership of the shares now because they are restricted.