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1. How to deliver successful diversity and inclusion results and benchmark your progress   WebExclusive

BY Ken Tysiac
As leaders in the accounting profession come to understand the business case for diversity and inclusion, they often have a similar quandary. “The next natural question is, ‘So what do I do about it?’ ” said Kenneth Bouyer, CPA, chairman of the AICPA National Commission on Diversity & Inclusion and EY Americas director of Inclusiveness Recruiting.

2. How to deliver successful diversity and inclusion results and benchmark your progress   WebExclusive

BY Ken Tysiac
As leaders in the accounting profession come to understand the business case for diversity and inclusion, they often have a similar quandary. “The next natural question is, ‘So what do I do about it?’ ” said Kenneth Bouyer, CPA, chairman of the AICPA National Commission on Diversity & Inclusion and EY Americas director of Inclusiveness Recruiting.

3. ERISA: 40 years later  

BY Rebecca J. Miller, CPA, Robert A. Lavenberg, CPA, J.D. and Ian A. MacKay, CPA, CGMA
Forty years ago, Congress passed landmark legislation to protect workers’ pensions from abuses. The Employee Retirement Income Security Act (ERISA), which President Gerald Ford signed into law on Labor Day, Sept. 2, 1974, greatly expanded the federal government’s role in regulating private-sector retirement plans and made the government the guarantor of private pensions by creating the Pension Benefit Guaranty Corp.

4. A pipeline for diversity  

BY Frank K. Ross, CPA, Jean T. Wells, CPA, J.D. and and Allyson T. Clarke, CPA
Despite decades of intensive efforts, the accounting profession has not reached its diversity goals. African-Americans and Hispanics made up 13.1% and 16.9%, respectively, of the U.S. population in 2012, according to U.S. Census data, but secured just 4% and 6% of the new hires in 2011–12 at CPA firms, AICPA data show.Misperception about accounting as a career is one reason for the disparity.

5. The Sec. 4980H assessable payment for large employers  

BY Benjamin Pruett, J.D.
Employers near the threshold of 50 full-time and full-time-equivalent employees (FTEs) or with a high proportion of seasonal workers should be taking measures now to record employees’ daily hours of service and other data relevant to the Sec. 4980H assessable payment for large employers regarding minimum essential health coverage.

6. Health care reform essentials  

BY Mark O. Dietrich, CPA/ABV and Brian K. Marks
The Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, created the most significant government health care program since the Medicare and Medicaid legislation in the 1960s. The law’s complexity is compounded by the intricacies and interdependencies of health insurance and the health care delivery system that the legislation and related regulations have struggled to address.

7. Meeting the challenge of the young and the restless  

BY Jack Hagel
While it’s difficult to paint an entire generation in general terms, older managers in the workplace admittedly face obstacles in guiding Millennials. The group also known as Generation Y grew up with cellphones in their hands and Wi-Fi on every corner. They’re accustomed to immediate, regular conversation, even if that feedback is by text message.

8. Honing your hiring  

BY Doug Blizzard
It takes some detective work to hire the right new employee. Management needs to piece together clues about the applicant’s personality and work history. It takes time to determine whether a candidate has the character and credentials to fit the company’s needs. Here are a few steps to help you land the right candidates.

9. The opaque CFO bonus  

BY Neil Amato
Get a B on a math test, and you understand how that grade was determined: You got 88% of the answers correct. Get a B on an art project, and you’re wondering exactly what could have been better or what the instructor was looking for. CFOs would rather be graded in math, at least when it comes to determining their annual bonuses.

10. Cultivating leadership  

BY David Kuhlman
Most CPAs promoted to leadership positions get there because of their technical skills and professional prowess. In many cases, however, the same CPAs have not been prepared to act as leaders. The following steps show what employers can do to cultivate leadership skills. Emphasize business acumen, curiosity, and strategic sensibility early in CPAs’ careers and when making promotions.
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