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




·       “F is for Fraud” (Long Island Business News, February 2016)

·       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

·       Beware!!

·       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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