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.

MANAGEMENT ACCOUNTING

Developing finance leaders

A good leader recognizes that part of the job is developing the next generation of leaders. Veronica McCann, CGMA, a former division CFO at Commerzbank in Singapore, shares tips on developing future finance leaders.

PROFESSIONAL ISSUES

Belicia Cespedes: A CPA at 17

Through hard work and determination, Belicia Cespedes earned the credential before she was even eligible to vote.

SPONSORED REPORT

How to audit high risk areas

Revenue recognition, internal control over financial reporting, accounting estimates and going concern are areas of audit that have emerged as particularly challenging and complex.