Authors contributing to the November 2012 issue


  Embracing Change: Richard Caturano, the AICPA’s 100th Chairman, Outlines Vision to Grow and Advance the Profession page 26
  Back to Basics: Proposed Framework for SMEs Geared for Reliability and Simplicity page 32
  Applying the Principles: COSO Proposal Relates Framework to External Financial Reporting page 36
Ken Tysiac is a JofA senior editor. He covers breaking news for journalofaccountancy.com and for print. He has more than 20 years of journalism experience, including work with The Charlotte Observer and The News & Observer, of Raleigh, N.C., and has had two books published.


  Windows 8: Jump or Wait? page 40
J. Carlton Collins, CPA, is an author, lecturer, and technology consultant. He has published dozens of books and articles, delivered several thousand lectures, and assisted hundreds of companies with their accounting-system selection and implementation. He also writes the JofA’s monthly Technology Q&A column.


  Facing the Tax Cliff page 48
Alistair M. Nevius, J.D., is the JofA editor-in-chief, tax. He also oversees AICPA coverage of tax issues in The Tax Adviser and Insider e-newsletters. He is a graduate of the University of Chicago and Boston University School of Law and has more than 20 years of experience in tax and legal publishing.


  Schedule UTP: The Early Returns Are In page 54
Anson H. Asbury, J.D., LL.M., is founder of Asbury Law Firm in Atlanta. He has more than 14 years of experience representing corporations, partnerships, and high-net-worth individuals in all stages of tax controversy. He is a former clerk to Judge Joseph Gale of the U.S. Tax Court and is an adjunct professor of tax law at the U.S. Army Judge Advocate General’s Legal Center and School.

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.