Journal of Accountancy Large Logo
February 2013
How to drive partner accountability and unity
PRACTICE MANAGEMENT
Insufficient partner accountability and unity rank among the most prevalent problems plaguing U.S. accounting firms. Partners pulling in different directions on priorities or failing to pull their weight on performance can rip a firm apart. Fortunately, firm leaders can implement systems that persuade partners to play on the same team and own up to individual responsibilities. This article shows how.
How to develop and publish a mobile app
TECHNOLOGY
Mobile apps provide a plethora of professional possibilities, ranging from new products or services to fresh ways to communicate. When and how should CPAs develop mobile apps, and how can they find their way safely to an app store? This article shows the way.
MANAGEMENT ACCOUNTING / INTERNATIONAL
Broadening a customer base to other countries has the potential to boost sales, attract talented employees, and keep emerging competitors in check, but getting into new markets also poses challenges and risks. CPAs and advisers with international experience show how small and medium-size companies can limit their risks.
TAX
Shortly after a midnight expiration of the George W. Bush-era tax cuts, Congress extended many of those provisions permanently but allowed taxes to rise for high-income individual taxpayers. Many other lapsed and expiring items also were extended. Separately, a number of new tax provisions took effect Jan. 1 as a result of the 2010 health care reform legislation.
FINANCIAL REPORTING / OPINION
In this analysis piece, a former member of the International Accounting Standards Board (IASB) describes the accomplishments of a convergence process with FASB that began in 2002. Paul Pacter says that although convergence was a realistic way to initiate the use of IFRS in the United States, the best approach for any jurisdiction is adoption of IFRS. An accompanying chart provides a standard-by-standard description of the results of key projects in the convergence process.
PROFESSIONAL LIABILITY SPOTLIGHT

The obligation of a CPA firm to respond to these requests is governed by professional standards, state board of accountancy regulations, state and federal law, and regulatory bodies.

TAX / FRAUD
Tax return identity theft and other types of tax-related identity theft, such as unauthorized aliens using someone else’s Social Security number, are growing problems. This article gives practical advice for CPAs to help clients both in taking preventive actions and in correcting problems after an identity thief has struck.
MANAGEMENT ACCOUNTING
Internal auditors have become increasingly relied upon to identify operational risks and provide strategic insight on everything from mergers and acquisitions to IT system implementations.

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