Authors contributing to the October 2013 issue

October 1, 2013

Forward Roll: How Companies Can Move Beyond Traditional Budgeting page 26
Neil Amato is a JofA senior editor covering management accounting and corporate finance. He has 18 years of journalism experience at daily newspapers in North Carolina.


How to Network and Find New Clients Across Borders page 32
How to Do as the Chinese When You’re in China page 36
Sabine Vollmer is a JofA senior editor. She oversees coverage of international accounting issues and is responsible for the Global CPA Report. She has more than 20 years of journalism experience, including more than 10 years as a business writer. She has also worked in Germany and Japan.


A Two-Stage Solution to Succession Procrastination page 40
Joel Sinkin is president of Transition Advisors LLC in New York City. The firm exclusively consults on ownership transition for public accounting firms, providing advice on succession planning, mergers and acquisitions, and partnership agreement issues. He has been involved with and consulted on hundreds of successful closings of accounting firm mergers and acquisitions over the past 20 years, has taught CPE courses for state and national accounting associations around the country, and has published books and articles nationally. He also is an editorial adviser to the AICPA newsletter Small Firm Solutions.

Terrence Putney, CPA, is CEO of Transition Advisors LLC. In that role, he has been involved with and consulted on hundreds of accounting firm mergers and acquisitions and also has consulted on succession planning strategies for partners of firms. He has more than 30 years of experience in the CPA profession, including as a managing director of mergers and acquisitions for one of the largest national accounting firms and managing partner of a midsize Midwest CPA firm.


Self-Directed IRAs: A Tax Compliance Black Hole page 44
Warren L. Baker, J.D., LL.M., is a tax attorney with Amicus Law Group PC in Seattle. His practice focuses on assisting clients in analyzing, structuring, and negotiating tax-efficient structures for complex investment and business transactions. His practice areas include self-directed IRA compliance, business planning, and trusts and estates. He is a regular presenter and writer on several of the most cutting-edge tax law topics in the nation.


Transfer Pricing and Its Effect on Financial Reporting page 50
John McKinley, CPA, CGMA, J.D., LL.M., is a lecturer of accounting and taxation with the Charles H. Dyson School of Applied Economics and Management at Cornell University in Ithaca, N.Y., and a part-time lecturer of auditing and taxation at Ithaca College.

John Owsley, Ph.D., is a senior associate in EY’s Financial Services Transfer Pricing practice. Prior to joining EY, he completed his Ph.D. in economics at Cornell University. He was a lecturer of financial accounting while at Cornell and is currently a CPA candidate.

PROFESSIONAL DEVELOPMENT: EARLY CAREER

Making manager: The key to accelerating your career

Being promoted to manager is a key development in a young public accountant’s career. Here’s what CPAs need to learn to land that promotion.

PROFESSIONAL DEVELOPMENT: MIDDLE CAREER

Motivation and preparation can pave the path to CFO

CPAs in business and industry face intense competition to land a coveted CFO job. Learn how to best prepare yourself for the role.

PROFESSIONAL DEVELOPMENT: LATE CAREER

Second act: Consulting

CPAs are using experience to carve out late-career niches. Learn how to successfully make a late-career transition to consulting, from CPAs who have done it.