Journal of Accountancy Large Logo
November 2013
Bill Balhoff, CPA/CFF, CGMA
Bill Balhoff intends to use his term as the AICPA’s 101st chairman to advance the profession by improving mentoring, both for individuals and firms, as the Institute continues to push for streamlined reporting for small and medium-size entities.
How to value a CPA firm for sale
Accounting firm owners looking to retire must sell their ownership interest as part of an external firm sale or to an internal partner. How is the owner’s stake valued for each type of transaction? Find out in the fifth installment of our series, “CPA Firm Succession: Solidifying the Future.”

How easy is it to cross the line from service provider to being perceived as a member of client management? These hypotheticals, which are based on the claim experience of the AICPA Professional Liability Insurance Program, provide examples.


Many organizations recognize the value in harvesting data, whether the information is about customers’ buying habits or employees’ performance measures. But some companies haven’t been able to tap into the full potential of business intelligence.


Shale gas deposits have been identified in about half of the lower 48 states. Because the deposits are so widespread, practitioners might know someone sitting on one. Here’s what CPAs and their clients need to know.

Auditors are finding themselves in a quandary when forms required by regulators do not contain the elements or wording required by GAAS. Here’s how to proceed when a regulator’s requirements do not comply with state accountancy laws that require auditors to follow GAAS.
What are the emerging trends in business development for business valuation practitioners? What are the latest developments in fair value measurements? How is the retirement of the Baby Boomer generation affecting business? Experts answer these and other important questions.
Unless Congress extends it, the 100% exclusion of gain on the sale of qualified small business stock (and the favorable alternative minimum tax treatment) expires at the end of 2013. This article tells taxpayers and practitioners what they need to do to lock in the savings before year end.



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