Human Resources Case Study
Plante & Moran PLLC has developed a multifaceted “rerecruiting” program to help retain its staff. From the moment of hire, there’s a staff/team leader relationship focused on maximizing staff experience in, and contribution to, the firm. For managing partners, firm leaders, human resources directors and CPA consultants to small businesses.
Personal Financial Planning
Five investment advisers share their insights on keeping close to clients—and to the funds they recommend—when emotions run high. For CPAs who offer investment advice.
In My Opinion
Rather than review audit engagements after the fact, the PCAOB should take a proactive approach, focusing in advance on all factors that contribute to audit failures. For all CPAs.
Financial Reporting
The Value Measurement and Reporting Collaborative says a company’s worth lies not only in its present operational value, but also in its potential to create value. The challenge is to develop a framework for measuring and reporting this information. For CFOs, corporate directors and investment analysts.
Technology
Here’s a collection of answers to the questions our readers have most frequently asked, with updated solutions, new things we’ve learned and helpful hints suggested by JofA readers. For all computer users.
Business Valuation / Succession Planning
CPAs considering selling their practices should look at the variables from a buyer’s standpoint as well as their own. For partners and sole practitioners.
Report From the IRS
The IRS says changes to its corporate e-file system will make it easier for CPAs to file electronically. For tax specialists.
Personal Financial Planning
Scandals have changed the way mutual funds operate. In this article the special counsel to the SEC explains how the mutual fund industry got into trouble and the new rules designed to curb future abuses. For CPAs who offer investment advice.
Financial Reporting
Any corporation that acquires intangible assets must decide whether to amortize them. When the asset has a contractual or legal life, the decision isn’t as straightforward and CPAs must dig deeper into its useful life. For CFOs, financial managers and external auditors.
Fraud
Though corporate frauds capture the headlines, it actually is small businesses that suffer the most from fraud crimes. Almost 50% of reported frauds took place in companies with fewer than 100 employees. For external auditors, internal auditors and CPAs with small-business clients.