Top 15 technologies CPAs should know about in 1996.

The article reports that the American Institute of Certified Public Accountants' (AICPA) information technology division, has said that image processing--converting from paper to electronic documents (digital images) using computer scanning--heads a list of 15 information technologies and practices that will have the greatest impact on certified public accountants (CPAs) in the U.S., during the coming year. Items are ranked based on the level of impact they are expected to have in four areas, which are accounting and auditing, taxation, consulting and finance and operations. The AICPA's information technology practices and information technology research subcommittees, which compile the list annually, consider how implementation in each of these areas might affect potential revenues and organizational and personal productivity and effectiveness, as well as the effect each item might have on the risks and exposures in the CPA's professional environment. Each technology also is evaluated to determine its stage of development and acceptance and level of use by CPAs.