Authors Contributing to the February 2011 Issue

  Dashboard Your Scorecard page 20

Mark W. Lehman, CPA, CFE, is associate professor emeritus in the Adkerson School of Accountancy at Mississippi State University. He has incorporated the electronic spreadsheet into his accounting courses for more than 25 years. He has published several books and articles on accounting applications of spreadsheets and databases and is a regular presenter at accounting information systems and forensic accounting education conferences.


Carol M. Lehman is professor emeritus in the Management and Information Systems Department at Mississippi State University. She is a co-author of Business Communication, 16th edition (Cengage/South-Western) and a frequent presenter at business communication conferences and consulting venues. Her recent publications have appeared in the Business Communication Quarterly, Journal of Business and Training Education and Strategic Finance.


Jim Feazell, CFE, is a consultant with a public accounting firm. Previously, he was recognized as an outstanding graduate student at Mississippi State University, where he received his master of professional accountancy.



  Increase Productivity With Multiple Monitors page 28

J. Carlton Collins, CPA, is an author, lecturer and technology and accounting systems consultant. He has published more than two dozen books and 200 articles. As a public speaker, he has delivered more than 2,000 lectures in 44 states and five countries. As a consultant, he has assisted 275-plus large and small companies with the selection and implementation of accounting systems.



  Standards Overseer to Consider Proposal for Private Company Financial Reporting page 34

  CPAs Envision Opportunities page 38

Alexandra DeFelice is a JofA senior editor. Her primary role is planning, writing and editing technology articles for the magazine and website. She also helps to drive the JofA’s social media presence through the Facebook Fan page,, and Twitter account, AICPA_JofA. She graduated from Rutgers University with a degree in journalism and, while there, minored in Spanish and English.



  Who Would Run Your Firm? Practice Continuation Agreements Help Plan for the Worst page 40

Joel Sinkin is president of Accounting Transition Advisors LLC, a firm that exclusively consults on mergers and acquisitions for public accounting firms. He has been involved with and consulted on more than 950 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 is also an editorial adviser to the AICPA newsletter Small Firm Solutions.


Ira Rosenbloom, CPA, is CEO of the Mid-Atlantic regional affiliate of Accounting Transition Advisors. A specialist in CPA firm growth and profitability, he capitalizes on his recent 20-year run of CPA firm leadership, drawing on his experience serving as both a managing partner of a prominent New Jersey CPA firm and a practice leader in a large regional firm. In addition to his emphasis on mergers and acquisitions, he maintains an active role with Optimum Strategies LLC, a practice management consulting firm working primarily with firms that have three to 20 partners.



  CPAs Share Continuation Strategies page 43

Loanna Overcash is a JofA senior editor. She plans and edits articles on practice management, forensic accounting and valuation topics. She earned her master of science degree in technical communication from North Carolina State University.



  Ponzi-Scheme Losses: Indirect Investor and State Tax Issues page 46

Nancy B. Nichols, CPA, Ph.D., is a professor of accounting at James Madison University. She has published extensively, including, in the JofA, (with Luis Betancourt) “Options and the Deferred Tax Bite” (March 2006, page 71), also (with Stephanie M. Bryant) “Host a Virtual Meeting” (Feb. 2005, page 66) and (with Donna L. Street) “Segment Information: What Early Adopters Reported” (Jan. 1999, page 37).


William M. VanDenburgh, Ph.D., is an assistant professor of accounting at James Madison University. His previously published articles include, in the JofA, (with Luis Betancourt and Philip J. Harmelink) “Advice to Clients in Uncertain Markets” (Sept. 2010, page 18) and (with Philip J. Harmelink) “The Uncertainty of Death and Taxes” (Oct. 2001, page 95).


Luis Betancourt, CPA, Ph.D., is an assistant professor of accounting at James Madison University. His previously published articles include, in the JofA, (with William M. VanDenburgh and Philip J. Harmelink) “Advice to Clients in Uncertain Markets” (Sept. 2010, page 18), also (with Nancy B. Nichols) “Options and the Deferred Tax Bite” (March 2006, page 71), and (with Charles P. Baril and John W. Briggs) “How to ‘Excel’ at Options Valuation” (Dec. 2005, page 57).



Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


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.