IESBA KODE ETIKA PROFESI AKUNTANSI HALAMAN 36-50(INDONESIA)

IESBA CODE OF ETHICS FOR PROFESIONAL ACCOUNTANT PAGE 36-50 (ENGLISH VERSION)

IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS PAGE 48-50

etika profesi

Halaman 48-50

290.23 Dimana struktur yang lebih besar ditujukan pada kerjasama dan entitas dalam
struktur berbagi bagian penting dari sumber daya profesional, dipandang
menjadi jaringan. Sumber daya profesional meliputi:

·         Sistem-sistem umum yang memungkinkan perusahaan untuk bertukar informasi seperti data klien, catatan penagihan dan waktu;

·         Mitra dan staf;

·         departemen teknis yang berkonsultasi pada spesifik teknis atau industri
isu, transaksi atau kejadian untuk keterlibatan jaminan;

·         Metodologi Audit atau manual audit, dan

·         Kursus pelatihan dan fasilitas.

290.24 Penentuan apakah sumber daya profesional bersama adalah
signifikan, dan oleh karena itu perusahaan adalah perusahaan jaringan, harus dibuat berdasarkan pada fakta dan keadaan yang relevan. Dimana sumber daya bersama yang
terbatas pada metodologi audit umum atau manual audit, dengan tidak ada pertukaran
personil atau informasi klien atau pasar, tidak mungkin bahwa shared
sumber daya akan menjadi signifikan. Hal yang sama berlaku untuk pelatihan umum
berusaha. Namun demikian, sumber daya bersama melibatkan pertukaran
orang atau informasi, seperti di mana staf diambil dari kolam renang bersama, atau
departemen teknis umum dibuat dalam struktur yang lebih besar untuk
menyediakan perusahaan berpartisipasi dengan saran teknis bahwa perusahaan diwajibkan
untuk mengikuti, pihak ketiga yang wajar dan informasi lebih mungkin untuk menyimpulkan
bahwa sumber daya bersama yang signifikan.

           

Entitas Kepentingan Umum

290.25 Berisi ketentuan tambahan yang mencerminkan tingkat masyarakat

minat entitas tertentu . Untuk tujuan bagian ini , entitas kepentingan umum adalah:
(a) Semua entitas terdaftar , dan
(b ) Setiap entitas :
            ( i ) Ditetapkan oleh peraturan atau undang-undang sebagai entitas kepentingan

       umum, atau
 ( ii ) Untuk audit yang diwajibkan oleh peraturan atau undang-undang untuk

         dilakukan sesuai dengan kemerdekaan yang samapersyaratan yang berlaku  

         untuk audit entitas terdaftar. Demikian regulasi dapat diumumkan oleh

        regulator yang relevan ,termasuk regulator audit.

290.26 Perusahaan dan badan anggota didorong untuk menentukan apakah untuk mengobati

tambahan, atau kategori tertentu entitas , sebagai entitas kepentingan umum
karena mereka memiliki sejumlah besar dan berbagai pemangku kepentingan . faktor
diperhatikan antara lain :

 • Sifat dari bisnis , seperti memegang aset dalamfiduciary untuk sejumlah besar  pemangku

   kepentingan . contoh mungkin termasuk lembaga keuangan , seperti bank dan asuransi

   perusahaan , dan dana pensiun ;
• Ukuran , dan
• Jumlah karyawan .

Entitas terkait

290.27 Dalam kasus klien audit yang merupakan entitas terdaftar , referensi untuk audit klien dalam bagian ini meliputi entitas terkait klien ( kecualilain) . Untuk semua klien audit lainnya , referensi ke klien audit di bagian initermasuk entitas terkait di mana klien memiliki kontrol langsung atau tidak langsung .Ketika tim audit mengetahui atau memiliki alasan untuk percaya bahwa hubungan atau keadaan yang melibatkan entitas terkait lain klien yang relevan dengan evaluasi independensi perusahaan dari klien , tim audit akan termasuk entitas yang bersangkutan pada saat mengidentifikasi dan mengevaluasi ancaman terhadap kemerdekaan dan menerapkan pengamanan yang memadai . Mereka Dibebankan dengan Pemerintahan.

290.28             Bahkan ketika tidak diperlukan oleh Kode , standar audit yang berlaku , hukum atau

peraturan , komunikasi yang teratur dianjurkan antara perusahaan dan orang-orang dibebankan dengan tata kelola klien audit mengenai hubungan dan lainnya hal yang mungkin , menurut perusahaan , cukup menanggung pada kemerdekaan. Komunikasi tersebut memungkinkan pihak yang bertanggung jawab atas tata kelola ke:
( a) Pertimbangkan penilaian perusahaan dalam mengidentifikasi dan mengevaluasi

       ancaman kemerdekaan ,
( b ) Mempertimbangkan kesesuaian pengamanan diterapkan untuk menghilangkan mereka
        atau menguranginya ke tingkat yang dapat diterima , dan
( c ) Mengambil tindakan yang tepat .Pendekatan seperti itu akan sangat membantu

       sehubungan dengan intimidasi dan ancaman keakraban .

Dokumentasi

290.29             Dokumentasi memberikan bukti profesional akuntan penilaian dalam kesimpulan pembentuk tentang kepatuhan dengan kemandirian persyaratan . Ketiadaan dokumentasi bukanlah penentu apakah perusahaan dianggap sebagai hal tertentu atau apakah itu adalah independen .

Akuntan profesional harus mendokumentasikan kesimpulan tentang sesuai dengan persyaratan independensi , dan substansi dari setiap diskusi yang relevan yang mendukung kesimpulan tersebut . Oleh :

( a) Bila pengamanan diperlukan untuk mengurangi ancaman ke diterima tingkat , akuntan

       profesional harus mendokumentasikan sifat ancaman dan pengamanan di tempat atau

       terapan yang mengurangi ancaman terhadap tingkat yang dapat diterima , dan
( b ) Ketika ancaman diperlukan analisis yang signifikan untuk menentukan apakah

        pengamanan yang diperlukan dan akuntan profesional menyimpulkan bahwa mereka

        bukan karena ancaman itu sudah pada diterima tingkat , akuntan profesional harus

        mendokumentasikan sifat ancaman dan alasan untuk kesimpulan .

Periode Engagement

290.30             Kemerdekaan dari klien audit diperlukan baik selama pertunangan periode dan

periode yang dicakup oleh laporan keuangan . pertunangan periode dimulai ketika tim audit mulai melakukan jasa audit . itu masa pertunangan berakhir ketika laporan audit dikeluarkan. Ketika keterlibatan bersifat berulang , itu berakhir di kemudian pemberitahuan oleh salah satu pihak bahwa hubungan profesional telah dihentikan atau penerbitan dari laporan audit akhir .

290.31 Ketika suatu entitas menjadi klien audit selama atau setelah periode yang dicakup oleh

laporan keuangan yang perusahaan akan mengungkapkan pendapat, perusahaan harus menentukan apakah ancaman terhadap kemerdekaan dibuat oleh:

( a)       Hubungan keuangan atau bisnis dengan klien audit selama atau setelah periode

yang dicakup oleh laporan keuangan tapi sebelum menerima perikatan audit , atau
( b )      jasa Sebelumnya diberikan kepada klien audit .

290.32 Jika layanan non - jaminan diberikan kepada klien audit selama atau setelah periode yang

dicakup oleh laporan keuangan tapi sebelum tim audit mulai melakukan jasa audit dan layanan tidak akan diizinkan selama periode perikatan audit, perusahaan harus mengevaluasi setiap ancaman terhadap independensi dibuat oleh layanan . Jika ancaman ini tidak pada tingkat yang dapat diterima , audit keterlibatan hanya akan diterima jika pengamanan yang diterapkan untuk menghilangkan
ancaman atau menguranginya ke tingkat yang dapat diterima . Contoh perlindungan seperti:
•           Tidak termasuk personil yang menyediakan layanan non - jaminan sebagai anggota

tim audit;
•           Memiliki profesional akuntan kajian audit dan non – jaminan bekerja sebagaimana  

mestinya , atau
•           Melibatkan perusahaan lain untuk mengevaluasi hasil non - jaminan

layanan atau memiliki perusahaan lain kembali melakukan pelayanan non - jaminan untuk sejauh yang diperlukan untuk memungkinkan untuk mengambil tanggung jawab untuk layanan .

7 Secrets of Business Communication

Do you know how to get noticed in the workplace? Communication is an essential job skill, but your success depends not only on what you say, but how you say it.


1. Be professional. Looking businesslike is the first step to acting businesslike, and people will take you more seriously if you are well-groomed. This also applies to body language, so always make eye contact and keep good posture, or you may appear to lack confidence.

2. Make it personal. Remember people's names and they will remember you. Do everything you can to avoid addressing a message "Dear Sir/Madam". Remember that business is about building relationships.

3. Be formal but not stiff. If you are too formal, people won't be at ease around you. Act too casual and people may not take you seriously. Aim for the middle ground!

4. Be clear and concise. Get to the heart of the matter quickly and don't waste words. On the other hand, don't assume that the person you're talking to knows who you are and why you are contacting them - they may need a reminder and some background.

5. Reply to correspondence quickly. Acknowledge receipt of important emails and phone calls, and if you'll be away for longer than a day, let people know you'll be out of the office.

6. Keep your cool. In any job, difficult situations will crop up. Losing your temper won't help and will just complicate things. Show that you can handle stress, and people will take notice and give you more responsibility in the future.

7. Keep quiet! Communication is a two way street. Listen to the opinions of others, don't interrupt people when they are speaking, and don't ignore criticism. We all make mistakes and our colleagues often have good suggestions. Also, people will be more willing to listen to you if they see that you're listening to them!

By Vishal Gujadhur

(http://www.englishtown.com/community/Channels/article.aspx?articleName=bizcom)

parampaa game

Parampaa is becoming trending topics in twitter just now. This game make some people addicted and some people frustrated.

Then what is it really about ?

Parampaa is Indonesian flash based game which you can play online or offline.
This game has lots of various question from level 1 – level 100. You will have 3 life and every time your answer is wrong, you will miss 1 life. Very simple. There are levels that you must answer very quickly. just try this game.
To play this game online, visit their official website at http://parampaa.net/
To play this game, you will need flash player.
I’ve got two links each for Parampaa version 1 and Parampaa version 2.
Download Offline Parampaa 1: here
Download Offline Parampaa 2:here
Link for some clues on Parampaa 1: here
Link for some clues on parampaa 2: here
Enjoy !!

( http://itcamp.us/computech/parampaa/)

TOEFL

The TOEFL /ˈtoʊfəl/ toh-fəl, formally known as Test Of English as a Foreign Language, is a test of an individual's ability to use and understand English in an academic setting. The test is designed and administered by Educational Testing Service (ETS), and TOEFL is a registered trademark of ETS. It was developed to address the problem of ensuring English language proficiency for non-native speakers wishing to study at U.S. universities. It has become an admission requirement for non-native English speakers at many English-speaking colleges and universities. Additionally, institutions such as government agencies, licensing bodies, businesses, or scholarship programs may require this test. A TOEFL score is valid for two years and then will no longer be officially reported.


HISTORY
In 1962, a national council made up of representatives of thirty government and private organizations was formed to address the problem of ensuring English language proficiency for non-native speakers wishing to study at U.S. universities. This council recommended the development and administration of the TOEFL exam for the 1963-1964 time frame.The test was originally developed at the Center for Applied Linguistics under the direction of Stanford University applied linguistics professor Dr. Charles A. Ferguson. The TOEFL test was first administered in 1964 by the Modern Language Association financed by grants from the Ford Foundation and Danforth Foundation. In 1965, The College Board and ETS jointly assumed responsibility for the continuation of the TOEFL testing program.In 1973, a cooperative arrangement was made between ETS, The College Board, and the Graduate Record Examinations board of advisers to oversee and run the program. ETS was to administer the exam with the guidance of the TOEFL board.



FORMAT AND CONTENTS

Internet-based Test 
Since its introduction in late 2005, the TOEFL iBT format has progressively replaced both the computer-based tests (CBT) and paper-based tests (PBT), although paper-based testing is still used in select areas. The TOEFL iBT test has been introduced in phases, with the United States, Canada, France, Germany, and Italy in 2005 and the rest of the world in 2006, with test centers added regularly. The CBT was discontinued in September 2006 and these scores are no longer valid.

Although initially, the demand for test seats was higher than availability, and candidates had to wait for months, it is now possible to take the test within one to four weeks in most countries.The four-hour test consists of four sections, each measuring one of the basic language skills (while some tasks require integrating multiple skills) and all tasks focus on language used in an academic, higher-education environment. Note-taking is allowed during the TOEFL iBT test. The test cannot be taken more than once a week.

Reading
The Reading section consists of 3–5 passages, each approximately 700 words in length and questions about the passages. The passages are on academic topics; they are the kind of material that might be found in an undergraduate university textbook. Passages require understanding of rhetorical functions such as cause-effect, compare-contrast and argumentation. Students answer questions about main ideas, details, inferences, essential information, sentence insertion, vocabulary, rhetorical purpose and overall ideas. New types of questions in the TOEFL iBT test require filling out tables or completing summaries. Prior knowledge of the subject under discussion is not necessary to come to the correct answer.
Listening
The Listening section consists of six passages 3–5 minutes in length and questions about the passages. These passages include two student conversations and four academic lectures or discussions. A conversation involves two speakers, a student and either a professor or a campus service provider. A lecture is a self-contained portion of an academic lecture, which may involve student participation and does not assume specialized background knowledge in the subject area. Each conversation and lecture stimulus is heard only once. Test-takers may take notes while they listen and they may refer to their notes when they answer the questions. Each conversation is associated with five questions and each lecture with six. The questions are meant to measure the ability to understand main ideas, important details, implications, relationships between ideas, organization of information, speaker purpose and speaker attitude.
Speaking
The Speaking section consists of six tasks: two independent tasks and four integrated tasks. In the two independent tasks, test-takers answer opinion questions on familiar topics. They are evaluated on their ability to speak spontaneously and convey their ideas clearly and coherently. In two of the integrated tasks, test-takers read a short passage, listen to an academic course lecture or a conversation about campus life and answer a question by combining appropriate information from the text and the talk. In the two remaining integrated tasks, test-takers listen to an academic course lecture or a conversation about campus life and then respond to a question about what they heard. In the integrated tasks, test-takers are evaluated on their ability to appropriately synthesize and effectively convey information from the reading and listening material. Test-takers may take notes as they read and listen and may use their notes to help prepare their responses. Test-takers are given a short preparation time before they have to begin speaking. The responses are digitally recorded, sent to ETS’s Online Scoring Network (OSN) and evaluated by three to six raters.
Writing
The Writing section measures a test taker's ability to write in an academic setting and consists of two tasks: one integrated task and one independent task. In the integrated task, test-takers read a passage on an academic topic and then listen to a speaker discuss the same topic. The test-taker will then write a summary about the important points in the listening passage and explain how these relate to the key points of the reading passage. In the independent task, the test-taker must write an essay that states, explains, and supports their opinion on an issue, supporting their opinions or choices, rather than simply listing personal preferences or choices. Responses are sent to the ETS OSN and evaluated by four raters.

Task	Description	Approx. time
Reading	3–5 passages, each containing 12–14 questions	60–100 minutes
Listening	6–9 passages, each containing 5–6 questions	60–90 minutes
Break		10 minutes
Speaking	6 tasks	20 minutes
Writing	2 tasks	50 minutes

One of the sections of the test will include extra, uncounted material. Educational Testing Service includes extra material in order to pilot test questions for future test forms. When test-takers are given a longer section, they should give equal effort to all of the questions because they do not know which question will count and which will be considered extra. For example, if there are four reading passages instead of three, then three of those passages will count and one of the passages will not be counted. Any of the four passages could be the uncounted one.

Paper-based Test

The TOEFL® paper-based Test (PBT) is available in limited areas. Scores are valid for two years after the test date, and test takers can have their scores sent to institutions or agencies during that time.
Listening (30 – 40 minutes)
The Listening section consists of 3 parts. The first one contains 30 questions about short conversations. The second part has 8 questions about longer conversations. The last part asks 12 questions about lectures or talks.
Structure and Written Expression (25 minutes)
The Structure and Written Expression section has 15 exercises of completing sentences correctly and 25 exercises of identifying errors.
Reading Comprehension (55 minutes)
The Reading Comprehension section has 50 questions about reading passages.
Writing (30 minutes)
The Writing section is one essay with 250–300 words in average.



TEST SCORE

TOEFL iBT Test
The TOEFL iBT test is scored on a scale of 0 to 120 points.
Each of the four sections (Reading, Listening, Speaking, and Writing) receives a scaled score from 0 to 30. The scaled scores from the four sections are added together to determine the total score.
Each speaking question is initially given a score of 0 to 4, and each writing question is initially given a score of 0 to 5. These scores are converted to scaled scores of 0 to 30.
Paper-based Test 
The final PBT score ranges between 310 and 677 and is based on three subscores: Listening (31–68), Structure (31–68), and Reading (31–67). Unlike the CBT, the score of the Writing section (referred to as the Test of Written English, TWE) is not part of the final score; instead, it is reported separately on a scale of 0–6.
The score test takers receive on the Listening, Structure and Reading parts of the TOEFL test is not the percentage of correct answers. The score is converted to take into account the fact that some tests are more difficult than others. The converted scores correct these differences. Therefore, the converted score is a more accurate reflection of the ability than the correct answer score is.
Accepted TOEFL Scores 
Most colleges use TOEFL scores as only one factor in their admission process. Each college or program within a college often has a minimum TOEFL score required. The minimum TOEFL iBT scores range from 61 (Bowling Green State University) to 100 (MIT, Columbia, Harvard). A sampling of required TOEFL admissions scores shows that a total TOEFL iBT score of 74.2 for undergraduate admissions and 82.6 for graduate admissions may be required.

ETS has released tables to convert between iBT, CBT and PBT scores.



TOEFL ITP Tests

TOEFL ITP tests are paper-based and use academic content to evaluate the English-language proficiency of nonnative English speakers. The tests use new and previously administered TOEFL test questions and are used for placement, progress, evaluation, exit testing and other situations. Unlike the TOEFL iBT test, TOEFL ITP tests are administered by the institution and should not replace the need for the TOEFL iBT test. There are two levels: Level 1 (intermediate to advanced) and Level 2 (high beginning to intermediate).TOEFL ITP scores are mapped to the CEFR and test takers are provided with a certificate of achievement.



TOEFL JUNIOR Tests

ETS also offers the TOEFL Junior tests, a general assessment of middle school-level English-language proficiency, and a distinct product within the TOEFL family. The TOEFL Junior is intended for students ages 11–14. The tests are administered in two formats — TOEFL Junior Standard (paper-based) and TOEFL Junior Comprehensive (administered via computer). The TOEFL JuniorStandard test has three sections: Reading Comprehension, Listening Comprehension and Language Form and Meaning. The TOEFL Junior Comprehensive test has four sections: Reading Comprehension, Listening Comprehension, Speaking and Writing. TOEFL Junior scores are mapped to the CEFR and test takers are provided with a certificate of achievement. TOEFL Junior is a trademark of ETS.

( http://en.wikipedia.org/wiki/TOEFL )

toefl exercise 3

1.    The defendant refused to answer the presecutor’s questions ______

a.    Because he was afraid it would incriminate him

That sentence is wrong. Because there is no antecedent for the pronoun it.

b.    For fear that they will incriminate him

That sentence is wrong. There is an incorrect sequence of tenses. The

word for and fear more not the appropriate word to use.

 c.    Because he was afraid that his answer would incriminate him

That sentence is correct. Because the tense clauses is match.

d.    Fearing that he will be incriminated by it

That sentence is wrong because Fearing that he will be incriminated by it is an Incorrect sequence of tenses. Form of the sentence should be past progresive/simple past or past perfect

2.    Mrs. Walker has returned _______

a.   A wallet back to its original owner

     Incorrect. Because After return we don’t need to add back

b.   To its original owner the wallet

          That Sentence is incorrect because preposition is not necessary

c.   The wallet to its originally owner

          That sentence is incorrect because originally do not to add –ly. But Originally should

          be original

d.  The wallet to its original owner

     That sentence is correct. Because,the word “originally” is a adverb. To give information             on       the noun “owner” we should use an adjective which is original.

3.    The hospital owes _____ for the construction of the new wing.

a.    The government twenty million dollars

      That sentence is correct. Because this sentence is match to fill the blank.

b.   For the government twenty million dollars

     That sentence is wrong. Because the preposition “ for ’’ is incorrect

c.   To the government twenty million dollars

     That sentence is wrong. Because the preposition “ to ’’ is incorrect

d.  Twenty million of dollars to the government

         that sentence is incorrect, because the preposition "of" is incorrect

4.   Sarah _____ that she could not attend classes next week.

a.  Told to her professors

that sentence is wrong because told must be followed directly by indirect object so                    preposition (to) is incorrect

b.  Said her professors

that sentence is wrong because  It is not correct to follow the verb said with the name  of a person or people.

c.  Told her professors

         That sentence is correct. Perfect answer.

d.    Is telling her professors

Incorrect because Is telling her profesors is an Incorrect sequence of tenses. Form of    the sentence should be past progresive/simple past or past perfect

  

5.   The artist was asked to show some paintings at the contest because ______

a.    He painted very good.

That sentence is incorrect. Because, “good’’ is an adjective. So, we must replace “Good’’   with “ well’’

b.    They believed he painted well

            Incorrect. The pronoun “they’’ has no antecedent

c.    Of their belief that he was an good artist

Incorrect. The pronoun “they’’ has no antecedent and  must be replace to be “ an’’ with    “a’’

d.    The judges had been told of his talent

            That sentence is correct.

6.   If motorist ( a. do not observe ) (b. the ) traffic regulations, ( c. they ) will be stopped,   ticketed, and ( d. have to pay a fine )

      The incorrect answer is (D), because the sentence is parallel structure. So we must replace “ have to pay a fine’’ with fined.

correct phrase is If motorists do not observe the traffic regulations, they will be stopped, ticketed, and fined”.

7.   Fred, who usually conducts ( a. the choir rehearsals ), did not ( b. show up ) last night because he (  c. had ) an accident (  d. on his way to the practice).

      The incorrect answer is ( C ), because the sentence should used the past perfect. so the correct phrase is Fred, who usually conducts the choir rehearsals did not show up last night because he had had an accident on his way to the practice.

8 . (  a. a short time ) before her operation ( b. last ) month, Mrs. Carlyle (  c. dreams ) of her daughter who ( d. lives overseas )

      The incorrect answer is ( C ), because the “ last month”  is past tense. So we must replace “ dreams’’ with “ dreamed, dreamt’’

the correct phrase is A short time before her operation last month, Mrs. Carlyle dreamt of her daughter who lives overseas.

9.  The atmosphere (  a. in Andalucia )  is open, warm, and ( b. gives a welcome feeling ) to all (  c. who ) have ( d. the good ) fortune to visit there.

The incorrect answer is ( B ), because the sentence is not parallel structure. so must to change so that will be formed good parallel. "welcome'' should be " welcoming''

So, the correct phrase is The atmosphere in Andalucia is open, warm, and gives a welcoming feeling to all who have the good fortune to visit there.

10.  Some ( a. of the ) people were ( b. standing ) in the street ( c. watched ) the parade,   while  ( d. others ) were singing songs.

The incorrect answer is ( C ), because the sentence is parallel structure. So “ watched’’ should be “watching’’ 

the correct phrase is Some of the people were standing in the street watching the parade, while other were singing songs”.

Do it anyway by: mother teresa

1. People are illogical, unreasonable, and self-centered.
   Love them anyway.
   
2. If you do good, people will accuse you of selfish ulterior motives.
   Do good anyway.
   
3. If you are successful, you win false friends and true enemies.
   Succeed anyway.
   
4. The good you do today will be forgotten tomorrow.
   Do good anyway.
   
5. Honesty and frankness make you vulnerable.
   Be honest and frank anyway.
   
6. The biggest men and women with the biggest ideas can be shot down by the smallest men and women with the smallest minds.
   Think big anyway.
   
7. People favor underdogs but follow only top dogs.
   Fight for a few underdogs anyway.
   
8. What you spend years building may be destroyed overnight.
   Build anyway.
   
9. People really need help but may attack you if you do help them.
   Help people anyway.
   
10. Give the world the best you have and you'll get kicked in the teeth.
    Give the world the best you have anyway.

10 Best States for Retirement

What are the best states for retirees? The popular answer seems to be anywhere along the Sun Belt, where retiring Americans have flocked for generations in search of sunshine, swimming pools and year-round golf.

Yet, if you consider other factors that are important for seniors, you'd find that some of the best spots are actually located farther north. Bankrate pored through a slew of key factors, including access to medical care, cost of living, local crime rates, state and local taxes -- as well as climate.

Here, in ascending order, is Bankrate's list of the 10 unexpectedly best states for retirement.

No. 10: North Dakota


Yes, it's frigid there. The 30-year average annual temperature in North Dakota is around 41 degrees, making it the coldest state in the continental U.S.

If you can handle the cold, North Dakota could be an excellent place to settle down. Consider its access to hospital care. There are five beds available for every 1,000 people in the state, according to the Kaiser Family Foundation. That's tied for second-best in the country.

North Dakota also has the second-lowest crime rate in the nation, and the state and local tax burden, which takes into account income, sales, property and other taxes, is at a relatively mild 8.9 percent of income.

No. 9: Nebraska


The Cornhusker State ranks at No. 9 on Bankrate's list for several reasons.

Nebraska residents have excellent access to hospital beds, according to the Kaiser Family Foundation, and FBI statistics show that its crime rate is slightly lower than average. Its cost of living also is one of the lowest in the country, according to the Council for Community and Economic Research, which tracks the cost of groceries, housing, utilities, transportation and health care in most major U.S. cities.

The state and local tax burden is near the national average at 9.7 percent, according to the Tax Foundation. And its 30-year average temperature is about 49.2 degrees, which is colder than the national average.

No. 8: Alabama


Home of the Robert Trent Jones Golf Trail, Alabama boasts a trio of benefits that retirees may find alluring. It has some of the lowest local and state taxes in the nation. Its cost of living also is relatively low, especially for a Gulf Coast state. And its temperatures are among the warmest in the U.S.: Its average annual temperature of 63 degrees compares favorably to the national average, which is more than 10 degrees lower.

However, Alabama has relatively high crime rates, with 4,026 property and violent crimes per 100,000 people (compared to the national average of 3,253). And access to medical care isn't as good as the national average.

No. 7: West Virginia

Retire in the heart of Appalachian coal country? Absolutely. West Virginia ranks No. 7 on Bankrate's list of great retirement states for three main reasons: It has a lower-than-average cost of living, boasts a lower-than-average crime rate, and residents also have better access to hospital beds than the national average.

And then there are the intangibles: The mountain ridges that ripple across the state are home to countless trout streams and hiking trails. Its vistas look like something sketched by Thomas Kinkade. And temperatures are right in the middle range for U.S. states. Last year, temperatures in Charleston, W.V., ranged between a low of 12 and a high of 103 degrees Fahrenheit, and the 30-year state average is about 52 degrees.

No. 6: Virginia


Virginia isn't just for lovers. It's for seniors looking for an all-around good place to settle down.

The Old Dominion is better than average in most categories that Bankrate considered, including cost of living, warmer temperatures and access to physicians.With only 2,446 property and violent crimes per 100,000 people, Virginia has one of the lowest crime rates in the country.

Throw all of that in with Thomas Jefferson's Monticello, Colonial Williamsburg, the Blue Ridge Parkway and other gems, and you have one of the best states in the U.S. for retirees.

No. 5: Mississippi


Mississippi is the fourth Appalachian state (including Alabama, Virginia and West Virginia) to make the list so far, and we're only halfway through the ranking. Sensing a trend here?

The Magnolia State is not just one of the warmest in the U.S., it also has relatively low state and local taxes and a lower-than-average cost of living.

Those factors make Mississippi an accommodating place for retirees, even though its crime rate is a little higher than average. It also has only 178 doctors per 100,000 people -- one of the lowest physician-to-resident ratios in the nation, according to the U.S. Census Bureau.

No. 4: Kentucky


One of the strongest benefits that Kentucky offers retirees is an extremely low cost of living. The Council for Community and Economic Research, or CCER, which collects data on the relative costs of groceries, housing, utilities, transportation and health care in communities across the U.S., found that retirees in Kentucky are paying less than many of their counterparts across the country.

Bankrate, which analyzed CCER's data, found that Kentucky boasts the fifth-lowest cost of living in the nation.

The Bluegrass State also has warmer-than-average temperatures and a crime rate that's slightly lower than average.

No. 3: South Dakota


And the third-best state for retirement is ... South Dakota? That's right. The Mount Rushmore State may not be on many retirement wish lists, but it should be. What it lacks in warmth, it makes up for in a variety of ways.

South Dakota has the lowest crime rate in the nation. The Tax Foundation also says South Dakota residents have an estimated state and local tax burden of 7.6 percent, which is lower than every other state except Alaska. Its temperatures are on the chilly side, with a 30-year average of 46 degrees -- about the same as New York and Colorado.

No. 2: Louisiana


Besides jazz and beignets, Louisiana offers retirees an excellent combination of low taxes (the Tax Foundation ranks it as the fourth lowest in the nation) and balmy weather. Louisiana has a 30-year average temperature -- that includes both winter lows and summer highs -- of 66.7 degrees. That's higher than every other state except Hawaii and Florida.

It also has better-than-average access to medical care and a relatively low cost of living.One major knock on Louisiana, however, is a crime rate that's among the highest in the nation. The FBI says there are 4,244 property and violent crimes per 100,000 people in Louisiana.

No. 1: Tennessee


That's right, Tennessee hits our No.1 spot. Its cost of living is the second lowest in the country, just behind Oklahoma, according to data collected from the Council for Community and Economic Research. And the Tax Foundation puts Tennessee's state and local tax burden as the third lowest in the nation.

Tennessee also ranked among the best in the country for access to medical care, and its weather is warmer than average.

All of those factors make Tennessee an excellent place for retirees, especially those on a tight budget and fixed income. There is still one main drawback, however. Tennessee's crime rate is among the worst in the U.S.