Authors contributing to the November 2012 issue


  Embracing Change: Richard Caturano, the AICPA’s 100th Chairman, Outlines Vision to Grow and Advance the Profession page 26
  Back to Basics: Proposed Framework for SMEs Geared for Reliability and Simplicity page 32
  Applying the Principles: COSO Proposal Relates Framework to External Financial Reporting page 36
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.


  Windows 8: Jump or Wait? page 40
J. Carlton Collins, CPA, is an author, lecturer, and technology consultant. He has published dozens of books and articles, delivered several thousand lectures, and assisted hundreds of companies with their accounting-system selection and implementation. He also writes the JofA’s monthly Technology Q&A column.


  Facing the Tax Cliff page 48
Alistair M. Nevius, J.D., is the JofA editor-in-chief, tax. He also oversees AICPA coverage of tax issues in The Tax Adviser and Insider e-newsletters. He is a graduate of the University of Chicago and Boston University School of Law and has more than 20 years of experience in tax and legal publishing.


  Schedule UTP: The Early Returns Are In page 54
Anson H. Asbury, J.D., LL.M., is founder of Asbury Law Firm in Atlanta. He has more than 14 years of experience representing corporations, partnerships, and high-net-worth individuals in all stages of tax controversy. He is a former clerk to Judge Joseph Gale of the U.S. Tax Court and is an adjunct professor of tax law at the U.S. Army Judge Advocate General’s Legal Center and School.

SPONSORED REPORT

Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.

QUIZ

News quiz: IRS warning on cyberattacks and a change in pension rules

Once again, the IRS sounds the alarm about a threat from cyberthieves. See how much you know about this and other recent news with this short quiz.

CHECKLIST

Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.