Client Tax Fraud and the CPA page 24
James H. Schlesser, CPA, is a former member of the AICPA Tax Practice Responsibilities Committee. He has worked his entire career since 1976 in a succession of capacities at Deloitte, most recently (beginning in June 2011) as managing director of Deloitte’s U.S. India tax practice. He has also worked for Deloitte in Washington in National Tax Quality and Risk Management, and in Chicago in Quality Assurance and Risk Management, and as tax managing partner of Deloitte’s Chicago and Midwest regional offices.
Gary James is a JofA senior editor. He oversees international coverage, including the AICPA’s new weekly email update on issues of interest to accountants and financial professionals around the globe. He has more than 30 years of writing, editing and management experience in business-to-business publishing.
What’s Your Fraud IQ? page 32
Andi McNeal, CPA, CFE, is director of research for the Association of Certified Fraud Examiners (ACFE), where she oversees the development and production of educational materials related to the prevention, detection and investigation of fraud. She is co-author of the 2008 and 2010 editions of the Report to the Nation(s) on Occupational Fraud and Abuse, a biennial report issued by the ACFE on the costs and effects of occupational fraud, as well as author of the 2009 report Occupational Fraud: A Study of the Impact of an Economic Recession.
John F. Raspante, CPA, M.S. Taxation, is a merger and acquisition consultant and a professional liability specialist at Argent Professional Insurance Agency in Warren, N.J. Previously, he was director of compliance and risk management at Graf Repetti & Co. LLP in New York City and worked for nine years at CPA professional and liability insurer CAMICO Mutual Insurance Co. His previous articles in the JofA are (with Arthur Garcia) “Divorce Settlement Issues,” Jan. 2011, page 20, and “An Ethics Quiz,” Aug. 2002, page 41.
Joseph A. Tarasco, CPA, is the founder of Accountants Advisory Group LLC in Cold Spring, N.Y. He provides leadership training and coaching for CPA firm partners in all areas of firm management including succession planning and mergers and acquisitions. Previously, he worked 15 years as managing partner of a 100-member CPA firm based in New York City. He has previously written in the JofA (with Nancy A. Damato) “Build a Better Career Path,” May 2006, page 37, and was quoted in “Structuring for Growth,” April 2007, page 38.
Asset-Based Financing Basics page 40
Robert A. Modansky, CPA/CFF, is a partner at Rosen Seymour Shapss Martin & Co. LLP in New York City, where he heads the asset-based lending group. He earned a BSBA from American University in Washington.
Jerome P. Massimino, CPA, CFE, is a senior manager at Rosen Seymour Shapss Martin & Co. LLP in New York City, where he performs technical reviews. He specializes in financial reporting and fraud investigations in the asset-based lending and construction industries. He received his BBA in public accounting at the City College of New York.
Beyond Convergence page 46
Matthew G. Lamoreaux is a JofA senior editor. He oversees coverage of corporate finance, financial reporting and
international issues. 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.