SMART STOPS ON THE WEB.

This section offers information on several Web sites which cater to issues relating to accounting and financial management. In the Financial Tools section of the Web site www.choosetosave.org, certified public accountants and financial planners will find resources for clients. Users can access mutual fund, Roth individual retirement account and life insurance calculators. In addition to free lookups for retirement service providers and broker-dealers for clients, accountants can search the Web site www.retirementservicesnet.com to get links to industry news headlines, as well as to retirement software sites and related magazines, news feeds and newsletters. Investment advisers seeking to educate their clients will find detailed information on estate and retirement planning at www.estateretirementplanning.com. Users can read about steps to take in estate planning--and mistakes to avoid--as well as how to choose an estate-planning attorney. At www.personal-budget-planning-saving-money.com, certified public accountants can find advice for clients on how to create a retirement budget or develop a spending plan. Other sections have discussions on cash flow, pitfalls that can destroy a budget, keeping critical financial records in order, the cost of credit and getting out of debt.