Succession Planning


The AICPA’s PCPS Firm Practice Center is offering practitioners a free white paper, “Preparing for Transition: The State of Succession Planning and How to Handle the Process in Your Firm,” that describes best practices and shows firms how to benchmark their succession plans against those of their peers ( www.aicpa.org/pcps ). To introduce this and other special resources to practitioners who are not PCPS members, all content on the site is available free to all AICPA members until May 15, 2006. (See “ Taking Care of Small Business ,” page 39, for more information on AICPA programs for small firms and their small business clients.)

SPONSORED REPORT

The technology assessment engagement

Are you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.