Welcome to RECHTMAN.com (& rechtman.info)

Papers & Writings

Accounting, Auditing & Fraud


        Housing Allowance for Clergy ("Parsonage") - FAQ (Draft for discussion purposes only)

       Social Security Administration as a Genealogical Source




       Comments to New York State Department of Financial Services on Proposed New York Codes, Rules and Regulations (Principal drafter, November 2016)

       The Tale of the Partners and how disputes start (White Collar Crime Fighter, June 2016)

       Technology, Risk Management, and the Audit Process (CPA Journal, May 2016)


       Four questions that small firms should ask about Cyber-security (interview, Trusted Professional, Feb. 2016)

       Cyber-security Risks to CPA Firms (CPA Journal, May 2015)

       HIPAA Security Rule Demystified (CPA Journal, April 2015)

       Letter to the Editor Can Professionalism and Commercialism Co-exist in a CPA Firm (CPA Journal, April 2015)



       The role discovery sampling in fraud investigation (White Collar Crime, November 2014)

       Understanding the Basics of Crowdfunding (CPA Journal, November 2014)

        Comments on Regulation Crowdfunding under the Securities Act of 1933 (NYSSCPA, Principal Drafter, January 2014)

       Back to Basics: IT and Audit Risk Assessment (Trusted Professional, Feb. 2014)

       Letter to Editor: Flat Tax Rate (CPA Journal, January 2014)


2013 and prior:

       Book review: NIST publication 800-30: risk assessment (CPA Journal, March 2013)

       NYSSCPA Comments to ISACA - ITAF IS Audit and Assurance Standards (Principal drafter, December 2012)

       NYSSCPA Comments to AICPA ASEC on Audit Data Standard (principal drafter) Sept. 2012

       Addressing fraud risks in audit - using IT (Trusted Professional, October 2010)

       Evaluating Software Risk as Part of a Financial Audit (CPA Journal, June 2009)

       NYSSCPA Comments on AICPA ED GAPP final 09.05.29.pdf(principal drafter)

       Does your firm have a policy on using the latest Internet trend? (Accounting Today, Feb. 2008)

       Comments on AICPA Exposure Draft for AT501 (princpal drafter))

       How to Nab the Rogues: 10 Fraud Tips CFO.COM (Jan. 2008)

       Book Review: International accounting (June 2007, CPA Journal)

       Letter to editor: Extraordinary items June 2007, CPA Journal)printout

       Taxation of Clergy: Complex and Controversial (May 2007, Trusted Professional)

       Regarding `Assessing Materiality: A New "Fuzzy Logic" Approach' (October 2006, CPA Journal)

       Comparing IT Auditing Frameworks (Trusted Professional, August 2006)

       Forensic Computing: A review of a Growing Technical Field (CPAJ July 2006)

       Fair-Value Accounting: What's So Fair? (letter to editor, CPAJ, July 2006)

       Option Valuation Model (The Journal of Accountancy)

       Reader response to The trouble with COSO (CFO, March 2006)

       SAS 70 for IT Audits(CSO Magazine, Feb. 2005)

       SAS 70 for IT Audits(CSO online Magazine)

       Inefficient Audits Inevitable?(CFO-IT Magazine, September 2005)

       Revenue Recognition for Software(letter to editor, CPA Journal July 2005)

       On Valuing Intangibles CPA Journal 2003

       Fear or Pity? SOX and Whistle Blowers (CFO magazine, Letter to Editor, Dec.2003)


       A Software Solution for Leases May Prove Elusive (CPA Journal, June 2015)

       CPAS report smooth transition to XBRL (Sept. 2012, Trusted Professional)

       Comments to ISACA on Proposed IT Control Objectives for Sarbanes Oxley - 2nd Edition (July 2006, principal drafter)

       Collision Imminent (Aug. 2005 practicle accountant)

       Comments on ISACA Proposed Information Systems Auditing Standard on Audit Evidence (Nov. 2005, principal drafter)

       CITP cred needs stronger member growth, marketing(Accounting Today, August 2005)

       Wireless 802.11b is not secure(CITP Technology Newsletter)

       Navigating the Standards of IT Audit Frameworks(CPA Journal, July 2005)

       Open source Implication on Audits

       Open-Source Software: Implications for CPAs (CPA Journal)

       Comments on ISACA Proposed Information Systems Auditing Standard on Irregularities and Illegal Acts (Dec. 2004 NYSSCPA, principal drafter)

       Comments to ISACA on Proposed Information System Auditing Guidelines and Information System Auditing Procedure (Mar. 2004 NYSSCPA, principal drafter)

       Comments on PCAOB Proposed Auditing Standard - An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements (Nov. 2003, NYSSCPA, principal drafter)

General Accounting Topics: Drafts


       Software Revenue Recognition (Draft)

       Privatizing Social Security - A Critique Paper (Draft)

       Statement of Cash Flow - Hypothesis (Drafy)

       Accounting treatment of expenditures for a non qualified pension plan("Rabbi Trust") (Draft)

       Accounting for Incentive Units In an Limited Liability Corporation (Draft)

       1120H for Condominiums and Cooperatives (CIRA) (Draft)

       Accounting for National Cooperative Bank Stock and Dividend by CIRA (Draft)

       Benford's Law and Fair Value Accouting (Draft)

       Accounting for Intangible Assets (Draft)

Other Writing

Interview with Yigal Rechtman

Object Oriented/Fuzzy Logic

SQL and Random number generation

Audit Components "Risk Bleed"

Wrestling with being Jewish

Israel in Difficult Times


       Time Capsule (for January 1st, 2010)


Data bases & genealogy

       Family Genealogy - Research on line

       New and Improved The COMPLETE Family Tree on the Web!

       Yigal's Archive Catalog

       The Stories of Eight Families(Temporary name) - a sample of the book's content and one unedited chapter of my family history book.

       In memory of Alec Marcus (Hebrew)

       In memory of Solly Rechtman

       The Stories of Eight Families

Yizkor Books & Jewish Indices

       Read the article: What is a Yizkor Book?

       Lomza Cemetery Photographs index

       Lomza The Complete Document about the Lomza Yizkor Book Index Project

       Augostow: Yizkor Book index.

       Chicago's cemeteries' Index.

       Posen death books 1831-1835

       Jews of Khazaria : Book review

Frequently Asked Questions (FAQs)

       Social Security Administration as a Genealogical Source (also good for finding lost relatives, friends etc.) Click here to read the article

       Using FBI Records for Genealogy - FAQ Click here to read the article

       Military Records FAQ: Army/Marines/Navy records for Genealogical purposes

       What do genealogists have on their desks?

       Hebrew date translation: Gregorian to Hebrew date

Other Genealogical Sources:

Library of Congress | Education & Genealogy | Everton's Publishers | JewishGen | Cyndi's List | Gateway Press | Lomza Shtetlink | Agasi family | American Newspapers Database


       Genealogy Lesson Plan (kids too!)

       Genealogy of 86 4th Place, Brooklyn, New York 186?-1995.

       Bar Mitzvah - Kibutz Tzora class of 1980

       P.S. Did you find a bottle in the ocean?


Contact Information

Email me: rechtman~at~aol.com

Revised: Sept. 2012
1995-2015 Yigal Rechtman

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