Journal of Accountancy Large Logo
May 2014
The culture test
PRACTICE MANAGEMENT
Ask managing partners for the top reason an accounting firm merger succeeded or failed, and the most popular answer you’ll hear is culture. Learn how firms can assess and adjust for cultural differences in a merger in the 11th installment of the series “CPA Firm Succession: Solidifying the Future.”
Raising rainmakers
PRACTICE MANAGEMENT
This article proposes a series of strategies firms can follow to cultivate their young CPAs’ business development identity and the skills needed to go with it.
INTERNATIONAL / PRACTICE MANAGEMENT
CPA firms are finding international services a booming business, based on responses to a recent AICPA Private Companies Practice Section (PCPS) survey. The survey examines practitioners’ interest in expanding to new markets and growing an international clientele, as well as firms’ top international challenges and needs.
TECHNOLOGY
CPAs can assess the effectiveness of their organization’s information technology controls by using Principle 11 of the newly updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). See a step-by-step procedure for applying Principle 11 to IT controls.
PROFESSIONAL ISSUES / INTERNATIONAL
Brazil, which hosts the World Cup in men’s soccer this summer and the Olympic Games in 2016, remains a top destination for foreign direct investments despite slowed economic growth. Businesses that expand into Brazil quickly learn the Latin American country has many faces.
FROM CGMA MAGAZINE
Two themes should emerge when properly developing and retaining Millennial workers: Giving them room to develop their skills and time to build their network.
PROFESSIONAL LIABILITY SPOTLIGHT

Firm leaders must weigh many considerations during the due-diligence, negotiation, and integration phases of a successful merger or acquisition.

TAX
A new, more comprehensive revenue procedure may spell equitable relief for many more taxpayers.

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