Authors Contributing to the August 2010 Issue

  Convergence Milestone page 26

Matthew G. Lamoreaux is a JofA senior editor. He oversees coverage of international issues, financial reporting and corporate finance. He has more than 12 years of experience writing and editing for professional publications. He has a B.A. in English and has studied management and economics in the executive MBA program at Elon University.


Kim Nilsen is the JofA’s editorial director. She manages content development for the magazine and its website, She also oversees coverage of accounting and auditing. Prior to joining the AICPA in 2007 she worked for American City Business Journals.



  Replacing SAS 70 page 32

Judith M. Sherinsky, CPA, is a technical manager in the AICPA’s Audit and Attest Standards Group. In addition to drafting audit and attestation standards with task forces of the Auditing Standards Board, she develops engagements that are applications of the attestation standards to subject matter other than financial statements, for example, XBRL, SEC rules related to investment companies and advisers, and internal control over derivatives for insurance companies. She has staffed the Service Organizations Task Force since coming to the AICPA 20 years ago and is currently working on a new guide to help CPAs implement SSAE no. 16. Prior to joining the AICPA, she was an auditor with Mendelsohn Kary Bell & Natoli in New York City and prior to that an elementary school teacher.



  The Coming 1099 Revolution: Are You and Your Clients Ready? page 40

David Lifson, CPA, is a partner with Crowe Horwath LLP and is based in New York City. He is a former president of the New York State Society of CPAs and former chair of the AICPA’s Tax Executive Committee. He is the recipient of the AICPA’s 2009 Arthur J. Dixon Memorial Award, the accounting profession’s highest award in the area of taxation. He currently is a member of the IRS Advisory Council (IRSAC), which advises the IRS commissioner and other IRS leaders on how to effectively administer the tax system.



  The Foreign Account Tax Compliance Act page 44

Kevin E. Packman, Esq., is a partner in the International Private Client group of Holland & Knight LLP in the firm’s Miami office and advises domestic and international clients on estate and gift tax planning. He also specializes in tax controversies and foreign account reporting issues. His professional memberships include the AICPA International Tax Technical Resource Panel’s Foreign Bank and Financial Accounts Reporting (FBAR) Task Force. He speaks regularly on international tax issues and has published articles in the Florida Bar Journal, the Journal of Taxation, Estate Planning, Practical Tax Strategies and Trusts & Estates, and has been quoted often in national and international news, legal, accounting and business publications.


Mauricio D. Rivero, Esq., is an associate of Holland & Knight LLP in the firm’s Miami office and concentrates his practice in the areas of tax planning, tax controversies and international corporate law. He previously worked for more than 10 years in the Examination Division of the IRS, where he examined returns including those with substantial cross-border transactions and served as an instructor on international tax topics. He speaks regularly on international tax topics and has published articles in the Journal of Taxation, Practical Tax Strategies and other tax and business publications.



  How to Effectively Negotiate Loan Covenants page 50

Ron Box, CPA/CITP/CFF, CISSP, is the CFO of Birmingham, Ala.-based Joe Money Machinery Co., a heavy construction equipment dealer with five locations in the Southeast. Previously, he worked in commercial lending.



  Survival of the Analytically Fit: The DNA of an Effective Forensic Accountant page 54

Charles Davis, CPA, Ph.D., is a professor of accounting in the College of Business Administration, California State University–Sacramento, where he teaches financial reporting classes in the undergraduate and graduate program. He has published in several domestic and international academic and professional journals in the area of accounting and health care finance. In addition, he is a co-author of Intermediate Accounting, published by McGraw-Hill (2002), a mainstream accounting text used by many universities in the U.S. and internationally.


Suzanne Ogilby, Ph.D., CGFM, is the senior associate dean in the College of Business Administration, California State University–Sacramento, and integrally involved in the maintenance of AACSB accreditation efforts of the college. She is also a professor of accounting and teaches in the graduate program. She is currently co-authoring a number of accounting and finance articles and a business school reorganization article.


Ramona R. Farrell, AVA, CFE, is the managing partner of Ueltzen & Co. LLP, a forensic accounting firm in Sacramento, Calif. In addition to being the managing partner, she is involved with the firm’s forensic accounting services, including the analysis of economic damages, special investigations, and special accounting engagements.



  Discharging Taxes in Bankruptcy page 58

Donald L. Ariail, CPA/CFF, DBA, CVA, is an associate professor in the Department of Business Administration at Southern Polytechnic State University in Marietta, Ga. He has written two JofA articles previously with Michael M. Smith and others: “Tax Consequences of Mortgage Discharge,” Nov. 2009, page 54, and “Representing Clients With Tax Delinquencies and Deficiencies,” April 2009, page 65. He has also published in Behavioral Research in Accounting, the Journal of Forensic and Investigative Accounting, The Tax Adviser, International Journal of Education and Today’s CPA.


Michael M. Smith, Esq., CPA, is a shareholder in the law firm of Baker, Donelson, Bearman, Caldwell & Berkowitz PC in Atlanta, where he advises industries on forming and acquiring businesses and related issues. He has written two JofA articles (“Tax Consequences of Mortgage Discharge,” Nov. 2009, page 54, and “Representing Clients With Tax Delinquencies and Deficiencies,” April 2009, page 65) and an article in The Tax Adviser previously with Donald L. Ariail and others.


Neil Deininger, Esq., CPA, is founder of the law firm Deininger & Wingfield PA in Little Rock, Ark. He specializes in tax disputes and collection matters. He has taught courses on tax collection matters and has written articles on it and other tax and legal topics.


Reba M. Wingfield, Esq., is a partner in Deininger & Wingfield and specializes in tax disputes and collection matters, including dealing with tax liabilities inside a bankruptcy proceeding. She has taught many seminars on various tax collection issues including dealing with tax liabilities in a bankruptcy.



Preparing the statement of cash flows

This instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.


Keeping you informed and prepared amid the coronavirus crisis

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.