Supreme Court Upholds Health Care Law page 12
Sally P. Schreiber, J.D., is a JofA senior editor. She was a tax associate with a large law firm in Philadelphia for more than 10 years and was an editor with RIA for 13 years.
Alistair M. Nevius, J.D., is the JofA editor-in-chief, tax. He is a graduate of the University of Chicago and Boston University School of Law and has spent more than 20 years in tax and legal publishing.
Criminal Minds page 26
Managing Cybersecurity Risks page 44
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has nearly 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.
What’s Your Fraud IQ? page 32
Andi McNeal, CPA, CFE, is director of research for the Association of Certified Fraud Examiners (ACFE), where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She co-authored the 2008 Report to the Nation on Occupational Fraud and Abuse, and the 2010 and 2012 editions of the Report to the Nations on Occupational Fraud and Abuse, a biennial report the ACFE issues on the costs and effects of occupational fraud.
Small Businesses, Big Risk page 38
Ken Tysiac is a JofA senior editor. He covers breaking news for journalofaccountancy.com and for print. He has more than 20 years of journalism experience, including work with The Charlotte Observer and The News & Observer, of Raleigh, N.C., and has had two books published.
Proposed Revisions Clarify Responsibilities for Preparers page 50
Mike Glynn, CPA, CGMA, is a senior technical manager with the AICPA Audit and Attest Standards team. He is the staff liaison to the Accounting and Review Services Committee. In addition, he supports the activities of the Auditing Standards Board and its subcommittees by assisting members in drafting and deliberating authoritative professional standards and interpretations.
Ellen Goria, CPA, is senior manager for independence and special projects for the AICPA Professional Ethics Division. She staffs various task forces that develop independence and behavioral guidance. She also assists with interpreting the Institute’s Code of Professional Conduct by providing guidance to members, state CPA societies, and other interested parties on ethics and independence issues. She works closely with other AICPA teams to ensure that publications accurately reflect the AICPA’s ethical positions.
Tax Compliance for Acquisitions: Prepare Before Purchasing page 54
Douglas M. Sayuk, CPA, is a partner with Clifton Douglas LLP in San José, Calif., where he provides tax services to businesses, particularly in accounting for income taxes, federal and state tax compliance, and tax internal controls implementation and documentation. Previously, he worked in the San José office of PwC as a lead tax manager. He has written several articles in the JofA (with Matthew H. Fricke and Shamen R. Dugger) on taxation of businesses and corporate management of the tax function, including “Act Public Before Going Public,” Oct. 2011, page 38, and “2010 Small Business Jobs Act: Good for Big Business,” Dec. 2010, page 30.
Matthew H. Fricke is a partner with Clifton Douglas LLP in San José, Calif. He has been involved in tax department outsourcing management of large companies as well as newly formed corporations and startup entities. His business specialties include tax accounting for business combinations and income tax accounting and compliance for both private and public corporations. Previously, he was a lead tax manager in PwC’s San José office.
Raymond J. Naughtin, CPA, M.S. Tax., is a partner with Clifton Douglas LLP in San José, Calif. He is a former senior manager for Ernst & Young LLP with broad experience in assisting clients in income tax accounting, tax planning, and compliance. His work with Clifton Douglas focuses on assisting technology companies with venture capital and initial public offerings.
Shamen R. Dugger, Esq., CPA, is a director with Clifton Douglas LLP in San José, Calif. She has assisted companies in complex income tax accounting issues. She worked previously as a tax director for PwC in San José, focusing on accounting for income taxes, return preparation, and special projects.
Avoiding Missteps in the LIFO Conformity Rule page 60
Mollie T. Adams, CPA, Ph.D., is an assistant professor at Bradley University in Peoria, Ill. She has worked in public accounting in tax and audit and in private industry. She currently teaches financial accounting.
Coleen S. Troutman, CPA, Ph.D., is an associate professor of accounting at Bradley University in Peoria, Ill. She teaches courses on individual, business entities, and fiduciary tax, as well as introductory financial accounting.