Survey
Spotlights Need for Data and Security Strategies page 40
Jeff Drew is a JofA senior editor. He
oversees coverage of practice management and technology. He has nearly
20 years of journalism experience, including a decade in various
editorial capacities with American City Business Journals.
What’s a
Little Debt Between Friends?: How to Apply Accounting Rules for
Related-Party Transactions page 48
Ralph M. Pucek, CPA, is a partner with Crowe Horwath
LLP in the Oak Brook, Ill., office, and joined the firm in 1998. His
activities for clients include verifying financial information;
analyzing cost productivity and cost-control methods; conducting
internal financial controls and systems reviews; analyzing financial
agreements; and assisting companies in interpreting and implementing
accounting standards.
Glenn E. Richards, CPA, is with Crowe Horwath LLP in the Oak Brook, Ill., office. He joined the firm in 2002 and focuses on financial statement audits of public and private multinational organizations. He also works to advance best practices and awareness of cross-border accounting and finance issues.
User-Friendly
AICPA Code of Ethics on Horizon page 52
Ellen Goria, CPA, is senior manager for independence
and special projects for the AICPA Professional Ethics Division. She
staffs various task forces that develop independence and behavioral
guidance. She also assists with interpreting the Institute’s Code
of Professional Conduct by providing guidance to members, state
CPA societies, and other interested parties on ethics and independence
issues. She works closely with other AICPA teams to ensure that
publications accurately reflect the AICPA’s ethical positions.
Planning
for “Play or Pay”: New Employer Health Care Rules
page 58
William P. O’Malley, CPA, J.D., is a director leading
the compensation and benefits area of the Washington National Tax
Staff of McGladrey LLP. He has more than 30 years of experience in
defined benefits and contribution planning, employee stock ownership
plans, and nonqualified deferred compensation.
Potential
Income Tax Benefits for Families With Special Needs
Children page 64
Thomas M. Brinker Jr., CPA/PFS, J.D., LL.M., is a
professor of accounting at Arcadia University in Glenside, Pa. His
area of interest is taxation, with an emphasis on the tax and
financial implications encountered by families with special needs
children. He is the chair of the department of accounting, finance,
and business law.
W. Richard Sherman, CPA, J.D., LL.M., is a professor
of accounting at Saint Joseph’s University in Philadelphia. His areas
of interest include taxation, accounting education, and
triple-bottom-line reporting.
