the Top Issues: Growth Returns to Forefront as Firms Try Different
Strategies to Handle Concerns page 24
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has more than 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.
Supply and Demand for Accounting Talent at Record Levels page 30
Chris Baysden is a JofA senior editor. He oversees coverage of business valuation and personal financial planning. He has more than 15 years of journalism experience, including more than a decade in various reporting and editorial capacities with American City Business Journals.
Women’s Initiatives: A Strategic Advantage page 34
Yasmine El-Ramly, CPA/CITP, is a project manager with the AICPA Private Companies Practice Section (PCPS), which provides practice management information and resources to CPA firms of all sizes. She specializes in women’s initiatives and human capital projects. Previously, she worked in public accounting with three CPA firms of various sizes.
How to Select a Successor 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.
New Option a Game Changer for Private Companies page 44
Robert Durak, CPA, CGMA, is director–Private Company Financial Reporting for the AICPA. He has been with the Institute since 1995 and has overseen the development of the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs). Before joining the AICPA, he served as a manager at Deloitte & Touche in the auditing practice in New Jersey.
The Opaque CFO Bonus: Lack of Clarity Lingers for Bonus Determination page 52
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.
2013 Tax Software Survey page 56
Paul Bonner is a senior editor for tax-related articles and items for the JofA and The Tax Adviser.
Preventing a Challenge to (Un)Reasonable Compensation page 58
Stephen D. Kirkland, CPA/CFF, CMC, CFC, is a co-founder of Atlantic Executive Consulting Group LLC in Columbia, S.C., where he is a compensation consultant and expert witness.
The Brave New World of Cost Basis Reporting page 64
Jonathan Horn, CPA, CGMA, is a sole practitioner in New York City and chair of the AICPA Individual Income Tax Technical Resource Panel. He co-authors, with members of the panel, regular update articles on individual taxation in The Tax Adviser and gave a presentation on the topic of this article in May at the 2013 AICPA Conference on Tax Strategies for the High-Income Individual. He is also a member of several other committees and task forces of the AICPA and New York State Society of CPAs, including, for the latter, a member and past chair of the Committee on Taxation of Individuals.