Authors contributing to the January 2012 issue

  Tax Relief and Health Care Acts shape 2011 returns page 24

Paul Bonner is a senior editor for tax-related articles and items for the JofA and The Tax Adviser. He also is an adjunct instructor teaching news writing in the School of Journalism and Mass Communication at the University of North Carolina at Chapel Hill.



  A new system for recognizing revenue page 30

Matthew G. Lamoreaux is a freelance writer. He has more than 12 years of experience writing and editing for professional publications, including five years as a JofA senior editor managing coverage of corporate finance, financial reporting and international issues.



  Board of education: CPA firms, businesses can profit from clients’ advice page 36

Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has nearly 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.



  Bridging compensation gaps in a merger page 42

Joel Sinkin is president of Transition Advisors LLC in New York City. The firm exclusively consults on mergers and acquisitions for public accounting firms. 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 is also an editorial adviser to the AICPA newsletter Small Firm Solutions.


Chris Frederiksen, CPA, is a partner in Transition Advisors LLC in San Francisco and CEO and chairman of the 2020 Group USA, which provides seminars and consulting for CPAs in public practice. He also is an author who has built several CPA practices in the San Francisco Bay Area and for the past three years has been named one of Accounting Today’s Top 100 Most Influential People in Accounting.



  One size does not fit all page 46

Judith A. Kamnikar, CPA, Ph.D., is professor of accounting at Auburn University–Montgomery in Alabama. She has served on national committees of the AICPA, the Association of Government Accountants and the American Accounting Association, and has held several offices in state and local professional accounting organizations. She has more than 10 years’ experience as a local firm practitioner. Her research interests and publications are in financial reporting for business organizations and for state and local governments.


Edward G. Kamnikar, CPA (Retired), Ph.D., is lecturer of accounting at Troy University–Montgomery in Alabama. He is a retired member of the AICPA and the Alabama Society of CPAs. He worked as a managing partner of a multioffice public accounting firm, and as a finance director for a large city and a large state agency. He has written and published numerous accounting articles and training manuals for accountants and auditors.


Ashley Burrowes, CA, Ph.D., is a professor of accounting at Woodbury University in Burbank, Calif. He is a fellow of the New Zealand Institute of Chartered Accountants and a member of the California CPA Society. He has taught accounting in Florida, Idaho, Nebraska, New York and Wisconsin, and worked in public practice and industry prior to his academic career. His research interests are in financial reporting and corporate governance issues.



  IRS audits of small business software files page 50

Jim Buttonow, CPA/CITP, is co-founder of tax technology company New River Innovation in Greensboro, N.C. He is a former IRS large case audit team coordinator with more than 24 years’ experience in IRS practice and procedure. His articles related to IRS practice and procedure trends have appeared in a number of publications including The Wall Street Journal.



  The basics of S corporation stock basis page 55

Meredith A. Menden, CPA, MBT, is a senior tax manager at Eide Bailly LLP in Mankato, Minn., where she provides tax compliance and consulting services for large corporations in manufacturing, personal services and retail industries. She is also a member of the AICPA’s S Corporation Taxation Technical Resource Panel and an adjunct professor in the Department of Accounting and Business Law at Minnesota State University at Mankato.


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.