The section on the AICPA details a list of its Top Ten Technology Issues of 2004, and provides a brief description of each technology issue being discussed. The AICPA's latest emerging technology issues are also included.

In a section that focuses on the public's perceptions of the accounting profession, the author poses questions about and compares auditors to other professionals after auditing scandals like Enron.

How to identify fraud, the conditions of fraud, and how to deliberate with clients about fraud are the highlights of the SAS No. 99 chapter.

Lastly, the impact of the Sarbanes-Oxley Act of 2002 on the accounting profession and federal securities laws are examined. The author details results of the Act.