Forward
Roll: How Companies Can Move Beyond Traditional
Budgeting page 26
Neil Amato is a JofA senior editor covering
management accounting and corporate finance. He has 18 years of
journalism experience at daily newspapers in North Carolina.
How to
Network and Find New Clients Across Borders page 32
How to Do
as the Chinese When You’re in China page 36
Sabine Vollmer is a JofA senior editor. She
oversees coverage of international accounting issues and is
responsible for the Global CPA Report. She has more than 20
years of journalism experience, including more than 10 years as a
business writer. She has also worked in Germany and Japan.
A
Two-Stage Solution to Succession Procrastination page 40
Joel Sinkin is president of Transition Advisors LLC
in New York City. The firm exclusively consults on ownership
transition for public accounting firms, providing advice on succession
planning, mergers and acquisitions, and partnership agreement issues.
He has been involved with and consulted on hundreds of successful
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 also is an editorial adviser to the AICPA newsletter
Small Firm Solutions.
Terrence Putney, CPA, is CEO of Transition Advisors LLC. In that role, he has been involved with and consulted on hundreds of accounting firm mergers and acquisitions and also has consulted on succession planning strategies for partners of firms. He has more than 30 years of experience in the CPA profession, including as a managing director of mergers and acquisitions for one of the largest national accounting firms and managing partner of a midsize Midwest CPA firm.
Self-Directed
IRAs: A Tax Compliance Black Hole page 44
Warren L. Baker, J.D., LL.M., is a tax attorney with
Amicus Law Group PC in Seattle. His practice focuses on assisting
clients in analyzing, structuring, and negotiating tax-efficient
structures for complex investment and business transactions. His
practice areas include self-directed IRA compliance, business
planning, and trusts and estates. He is a regular presenter and writer
on several of the most cutting-edge tax law topics in the nation.
Transfer
Pricing and Its Effect on Financial Reporting page 50
John McKinley, CPA, CGMA, J.D., LL.M., is a lecturer
of accounting and taxation with the Charles H. Dyson School of Applied
Economics and Management at Cornell University in Ithaca, N.Y., and a
part-time lecturer of auditing and taxation at Ithaca College.
John Owsley, Ph.D., is a senior associate in EY’s
Financial Services Transfer Pricing practice. Prior to joining EY, he
completed his Ph.D. in economics at Cornell University. He was a
lecturer of financial accounting while at Cornell and is currently a
CPA candidate.
