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

Time to prepare for overtime changes

As an employer, trusted business adviser, or HR professional, you will need to be aware of exemption guidance, record requirements, advice for clients, and typical problems in applying overtime pay.

QUIZ

News quiz: Points awarded and points made

Take this short quiz to see how much you know about recent news, including an index that gauges Americans’ financial outlook and a survey that provides insight into the use of credit card travel rewards.

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.