Authors contributing to the March 2014 issue


Seven Revenue Recognition Considerations page 24
Patent Predicaments: Be Wary of Dubious Claims page 52
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.


How to Speed the Path to Partner page 28
Chris Baysden is a JofA senior editor. He oversees coverage of business valuation and personal financial planning. He has more than 17 years of journalism experience, including more than a decade in various reporting and editorial capacities with American City Business Journals.


The Pros and Cons of Nonequity Partnerships page 31
Jennifer Wilson is a partner and co-founder of ConvergenceCoaching LLC, a nationally recognized leadership and marketing firm that provides coaching and consulting services to leaders. She is an experienced change agent who has worked in both the public accounting and business sectors and is a frequent speaker, writer, and blogger on leadership and communication within the CPA profession.


How to Start and Run a Mentoring Program page 34
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has more than 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.


Managing Owner Transition Through an Owners’ Agreement page 42
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, including the new book CPA Firm Mergers and Acquisitions with co-author Terrence Putney. 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. He is co-author, with Joel Sinkin, of the new book CPA Firm Mergers and Acquisitions and has been frequently published in the JofA in addition to many other accounting profession trade publications. He also is a member of The CPA Consultants’ Alliance.


What’s Your Fraud IQ? page 46
Catherine Lofland, CPA, CFE, assists the Association of Certified Fraud Examiners (ACFE) in the development of educational materials related to the prevention, detection, and investigation of fraud. Prior to writing materials for the ACFE, she worked as an external auditor and a corporate accountant.

Andi McNeal, CPA, CFE, is director of research for the ACFE, where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She coauthored the 2008, 2010, and 2012 editions of the Report to the Nation(s) on Occupational Fraud and Abuse, a biennial report the ACFE issues on the costs and effects of occupational fraud.


Take Steps to Meet the EITC Due-Diligence Requirements page 58
Alistair M. Nevius, J.D., is the JofA’s editor-in-chief, tax. He oversees tax content in various AICPA magazines and newsletters, including The Tax Adviser. He is a graduate of the University of Chicago and Boston University School of Law.

SPONSORED REPORT

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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

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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.