Journal of Accountancy Large Logo
June 2013
The leadership cycle: How to enable collective leadership
LEADERSHIP
Inspiring a group of individuals from diverse backgrounds to work together toward a common goal is the timeless challenge of leadership. Former Deloitte Touche Tohmatsu Ltd. CEO James Quigley, CPA, describes how leaders can build the foundation for collective leadership and drive organizational behavior.
The leadership cycle: How to effectively lead and develop talent
LEADERSHIP

At THORLO Inc., employees are encouraged to explore their gifts. In fact, they’re not even referred to as employees; they’re “community members” at the Statesville, N.C., company, whose president, Richard Oliver, CPA, CGMA, talks about the value placed on ongoing interaction with the workforce.

TAX / EMPLOYEE BENEFITS

Employers should begin now assessing how the employer shared-responsibility provisions of the Patient Protection and Affordable Care Act, effective starting in 2014, will affect them.

LEADERSHIP
What traits do successful CPA firm leaders have in common? Consultant and accounting profession thought leader Allan Koltin, CPA, decided to find out. Drawing on his experience working with the CEOs of more than half of the 200 largest U.S. accounting firms, he conducted extensive interviews with many top leaders in the profession. See what he learned.
MANAGEMENT ACCOUNTING
Coverage in CGMA Magazine in recent months has highlighted the journey toward better fraud prevention.
FINANCIAL REPORTING
Complexity and risk accompany the recognition and disclosure of related-party transactions, and little accounting guidance exists to help financial statement preparers account for these transactions properly. Read about how to recognize and disclose three types of related- party transactions whose reporting is especially prone to error.
PROFESSIONAL LIABILITY SPOTLIGHT
Being what accountants call independent in “fact” isn’t enough. CPAs must be independent in appearance as well—a requirement detailed in various professional guidelines, including the AICPA Code of Professional Conduct.
LEADERSHIP
The mass migration of Baby Boomer accountants into retirement will create unprecedented opportunity for young CPAs during the next 12 to 15 years. Jennifer Wilson explains how young CPAs can take advantage of the opportunities, and what CPA firms can do to meet the needs of the top young CPAs with partner potential.
TECHNOLOGY
Accounting professionals in the United States and Canada place data management and IT security efforts at the top of their organizations’ technology priority lists, the 2013 North America Top Technology Initiatives survey found. Find out what CPAs, their employers, and customers can take away from the survey’s results, and how organizations can apply the survey’s lessons to improve data and security procedures.
TAX
As the number of families who have special needs children increases, practitioners should be prepared to advise clients on the tax benefits that may be available.
ETHICS / PROFESSIONAL ISSUES
A proposed revised version of the AICPA’s Code of Professional Conduct is out for review, and members may comment on it until Aug. 15. The ethics code was reformatted to become more user-friendly.

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