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Topic 58: Tax Compliance - 179 C D E F Locate the authority Evaluate the authority Derive the solution Communicate the answer

#define _FOFF(c,f) ((TInt)(&((c *)0)->f))

.

Ten Steps to Sarbanes-Oxley Compliance Exhibit 112 provides a step-by-step process for achieving SarbanesOxley compliance in an enterprise (To download a copy of this worksheet, visit wwwSarbanesOxleyGuidecom) In general, an initial business process analysis (BPA) usually identifies:

EXPORT_C CCryptoInterface* CCryptoInterface::NewL(const TDesC8& aCue) {// Resolution using the default ECOM resolver TEComResolverParams resolverParams; resolverParamsSetDataType(aCue); // Allows wildcards in the string match resolverParamsSetWildcardMatch(ETrue); TAny* cryptoInterface = REComSession::CreateImplementationL(KCCryptoInterfaceUid, _FOFF(CCryptoInterface, iDtor_ID_Key), NULL, resolverParams)); return (reinterpret_cast<CCryptoInterface*>(cryptoInterface)); }

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GS1 - 128 (UCC/ EAN 128 ) Bar Code Generation Guide in . NET , C#, ASP. NET , VB. NET . ... UCC/ EAN - 128 has a list of Application Identifiers (AI). ... How to Generate GS1 - 128 / EAN - 128 through . NET Windows Form Control in C# or VB. NET ?

1 Filing requirements A Every individual US citizen and resident alien must le an income tax return when gross income exceeds the standard deduction amount plus the applicable personal exemption for the individual s ling status Example: A married couple ling jointly for 2002 with $6,000 personal exemption must le a tax return if their income exceeded $13,850 ($7,850 standard deduction + $6,000 personal exemption) The return must be led whether or not any tax is due B The previous rules do not apply to an individual who is claimed as a dependent by another The dependent must le a return if (1) His or her unearned income is more than $750 (for 2003) plus any additional standard deduction claimed because of age or blindness (2) His or her total gross income is more than the standard deduction C No return is necessary for a child if the parents elect to include the child s income in the parents return under the kiddie tax rules (see Topic 59, Section 12) D The following individuals have to le a tax return even if their gross income is below the required amount: (1) An individual who has $400 or more net earnings from self-employment (2) Individuals who have received tips from which Social Security tax was not withheld (3) Individuals owing alternative minimum tax (4) Employees of certain religious and other church-controlled organizations (5) Nonresident alien individuals (6) Individuals who have changed their country of residence or citizenship during the year (7) Individuals who must pay tax from an IRA or quali ed retirement plan (8) Individuals who must pay tax from recapture of investment credit, low-income housing credit, or federal mortgage subsidy E Most individuals are required to le Form 1040 by April 15 of the following year Individuals who have adopted a scal year must le by the 15th day of the fourth month following the close of the taxable year Corporations must le a tax return before the 15th day of the third month after the end of their tax year F The law permits individuals to le an automatic four-month extension (three-month extension for partnerships, trusts, and estates and six-month extension for corporations) The extension is only for ling the return, not for paying tax From the government s perspective, taxpayers who are late in paying taxes are receiving a loan from the government The IRS bills these taxpayers for interest owed from the required payment date to the date the delinquent tax is actually paid G Corporations may deduct the interest paid on a tax de ciency as a business expense For individual lers, the interest paid is nondeductible personal interest 2 Authority to represent the clients before the IRS (Circular 230) Certi ed public accountants (CPAs), attorneys, and enrolled agents have authority to represent a client before the IRS Enrolled agents receive certi cation to practice before the IRS by passing a tax exam written and administered by the IRS.

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Inefficiency in information flow Inaccuracy and security vulnerabilities in the transaction, analysis, and reporting systems

Besides the TEComResolverParams object, which encapsulates the resolver cue, other parameters passed to REComSession::CreateImplementationL() include the UID of the requested interface and the offset of iDtor_ID_Key as discussed previously The third parameter, NULL in the example above, can be used to pass data to the initialization method of the concrete class If CreateImplementationL() cannot nd an appropriate interface implementation for the cue given, it leaves with KErrNotFound By calling NewL(), an interface client instantiates an object which implements that interface The implementation type is either determined by the cue passed into NewL() or is the default type Because the caller uses the interface to perform instantiation, it does not need information about the class that actually implements that interface However, REComSession does provide a function, ListImplementationsL(), which returns information about all the implementations of a given interface in an object of type RImplInfoPtrArray This can be used to provide interface clients with a list of every implementation class available I ll illustrate how a client might use this function at the end of this chapter

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Process Step 1 Understand key sections of Sarbanes-Oxley, especially Sections 302 and 404 Decide to create a Sarbanes-Oxley Compliant Key Enterprise Technology (SOCKET) ecosystem Develop a project plan for the SOCKET ecosystem Get the approval of the CEO and the CFO for creating the SOCKET ecosystem Identify and select the top level of the SOCKET compliance committee Conduct a Sarbanes-Oxley requirements analysis Implement a Sarbanes-Oxley Compliance for IT or SOCKET process at the pilot site Replicate this success story at all locations Audit and confirm that SarbanesOxley compliance has been achieved Put an ongoing SOCKET audit and implementation process and team in place to ensure continued SarbanesOxley compliance Time Frame Budget

EXPORT_C void CCryptoInterface::ListImplementationsL(RImplInfoPtrArray& aImplInfoArray) { REComSession::ListImplementationsL(KCCryptoInterfaceUid, aImplInfoArray); }

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