Authors contributing to the February 2014 issue

Implementing the New Tangible Property Regulations page 22
Christian Wood, J.D., LL.M., is a tax senior manager with Eide Bailly LLP in Minneapolis. He has more than 10 years of public- and private-sector experience advising on issues relating to accounting methods, including capitalization versus deduction of expenditures. He spent five years providing guidance at the IRS Office of Chief Counsel, Income Tax Accounting Division.

Cutting the Clutter: Streamlined Operations Reports Engage Key Stakeholders page 28
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.

What Gets Monitored Gets Detected page 32
Richard Dull, CPA/CFF, Ph.D., CFE, is an associate professor of accounting in the College of Business and Economics at West Virginia University. He has extensive experience in accounting and information systems, which was gathered in part during his time as a founding partner of a CPA and consulting firm in Greensboro, N.C.

How to Manage Internal Succession page 38
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, including the new book CPA Firm Mergers and Acquisitions with co-author Terrence Putney. 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. He is co-author, with Joel Sinkin, of the new book CPA Firm Mergers and Acquisitions and has been frequently published in the JofA in addition to many other accounting profession trade publications. He also is a member of The CPA Consultants’ Alliance.

Revised AICPA Code of Ethics … What’s the Fuss? page 42
Ellen Goria, CPA, CGMA, 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.

Claiming the Small Employer Health Insurance Tax Credit page 48
Vicki S. Bernardi, CPA, is a tax manager at Hobe & Lucas CPAs Inc. in Independence, Ohio, where she provides accounting and tax services to a variety of clients including individuals, small businesses, estates, and trusts. She has more than 30 years of experience in the CPA profession and is a member of the AICPA and the Ohio Society of CPAs.