Don’ts of Due Diligence page 26
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.
Ethics Made Easier: How to Use the Revised AICPA Code of Professional Conduct page 30
Ellen Goria, CPA, CGMA, is senior manager–Independence & Special Projects for the AICPA Professional Ethics Division. She supports various task forces that develop independence and behavioral guidance. She also assists with interpreting the AICPA Code of Professional Conduct by providing guidance to members, state CPA societies, and others who are interested in ethics and independence issues.
Highlights of Ethics Research page 34
Cynthia E. Bolt-Lee, CPA, M.Tax., is an associate professor at The Citadel School of Business Administration in Charleston, S.C., where she teaches taxation, auditing, and introductory accounting. Her professional experience includes eight years in tax and audit practice for both international and local firms. Her research interests are in the areas of tax ethics, accounting education, and the impact of research on practice. She has been writing “Highlights of Research” articles for the JofA since 2007. She serves on the Pathways Commission’s task force, charged with disseminating practice-relevant academic research to practitioners.
Yi-Jing Wu, CPA, Ph.D., is an assistant professor at Case Western Reserve University in Cleveland, where she teaches graduate auditing and financial accounting. Before earning her Ph.D., she worked at Ernst & Young as an external auditor. She is serving a three-year term as a member of the American Accounting Association Auditing Section’s Auditing Standards Committee. Her research focuses on judgment and decision-making of auditors, managers, and investors in the areas of internal controls, fair value measurements, and fraud.
Aleksandra B. Zimmerman, CPA/ABV, is a doctoral student in accounting at Case Western Reserve University. Her research interests include auditor judgment and decision-making, not-for-profits, corporate governance, and accounting education. Previously, she worked as a senior associate at HW&Co., a CPA and advisory practice specializing in audit, tax, valuation, and advisory services for long-term health care organizations, not-for-profits, and employee benefit plans. She serves on the Ohio Society of CPAs Young CPA Section Leadership Board and Cleveland Young CPAs Planning Committee.
What’s Your Fraud IQ? page 40
Andi McNeal, CPA, CFE, is director of research for the Association of Certified Fraud Examiners (ACFE), where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She co-authored the 2008, 2010, 2012, and 2014 editions of the Report to the Nation(s) on Occupational Fraud and Abuse, a biennial report the ACFE issues on the costs and effects of occupational fraud.
FAQs for the CGMA Exam page 48
Neil Amato is a JofA senior editor covering management accounting and corporate finance. He joined the JofA in June 2012 and has 18 years of journalism experience at daily newspapers in North Carolina.
The Consequences of Willful Failure to Pay Payroll Taxes page 54
Vani Murthy, CPA, M.S. (Tax.), is a tax manager at Golbar & Associates CPAs. Her professional experience includes seven years in tax in local firms specializing in tax research, international tax, transfer pricing, corporate tax, real estate transactions, business restructuring, individual tax, and government audits servicing clients in the health care, manufacturing, real estate, not-for-profit, construction, and entertainment industries. She has authored online articles published on identity theft and tax fraud, IRS penalty relief, and reasonable compensation (Corporate Taxation Insider).