Authors Contributing to the November 2010 Issue

  Shaping the Future page 22

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.



  IRS Amends Plan for Uncertain Tax Positions page 26

Alistair M. Nevius, J.D., is the editor-in-chief of The Tax Adviser and a JofA contributing editor. He is a graduate of the University of Chicago and Boston University School of Law and has spent 20 years in tax and legal publishing.



  Accounting Firm M&As: A Market Update page 30

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.


Terrence Putney, CPA, has more than 30 years’ experience in the CPA profession including as a managing director of mergers and acquisitions for one of the largest national accounting firms. He structured and negotiated many transactions resulting in the acquisition of accounting and consulting firms ranging in size from sole proprietors to firms with hundreds of professionals and multistate operations. Before that he was managing partner for a 60-associate Midwest CPA firm and led that firm’s transition to become the original platform of one of the first CPA firm consolidation strategies. As CEO of Accounting Transition Advisors LLC, he has been involved in hundreds of transactions involving the merger or acquisition of accounting firms and has consulted on succession plan strategies for partners of firms.



  A Competitive Analysis of Business Valuation Services page 36

Michael A. Crain, CPA/ABV, ASA, CFA, CFE, is a principal of The Financial Valuation Group in Fort Lauderdale, Fla. He has been a licensed CPA in Florida for more than 25 years and holds several certifications in valuation, financial analysis, and fraud examination. He practices mostly in the areas of forensic accounting, measurement of economic damages, and valuation of businesses and intangible assets. He is a past chairman of the AICPA’s Business Valuation Committee and is currently working part time on doctorate research at the Manchester Business School at the University of Manchester in England. He is also a JofA editorial adviser.



  How to Be a Better Mentor page 42

Erik Thompson, M.A., is a licensed psychologist and founder of Thompson Leadership Development Inc., in Burlington, Vt., a national executive coaching firm that helps top leaders develop their firms by developing their people.



  Navigating Nexus page 48

Diana DiBello is director of product development for SpeedTax, a provider of sales and use tax compliance software solutions. She previously was a senior manager in the state and local tax services group for Grant Thornton LLP.


Sylvia Dion, CPA, MPA, is a tax executive, state and local tax consultant, and writer with extensive experience in multistate taxation. She previously was a senior manager in the state and local tax services group for Grant Thornton LLP. She is the author of “The State and Local Tax ‘Buzz’ ” blog and a regular contributor to the business resource website.



Why cybercriminals are targeting CPAs

This free report expands on the most commonly found scams, why education and specialized IT knowledge help to lessen security vulnerabilities, and why every firm should plan carefully for how it would respond to a breach.


How tax reform — and Excel — are changing the CPA Exam

Mike Decker, the vice president of examinations at the AICPA, discusses changes being made to the exam as a result of tax reform — and about how Excel will now be available for use on the test.