Seven
Revenue Recognition Considerations page 24
Patent
Predicaments: Be Wary of Dubious Claims page 52
Ken Tysiac is a JofA senior editor. He
covers breaking news for journalofaccountancy.com and for print. He
has more than 20 years of journalism experience, including work with
The Charlotte Observer and The News &
Observer, of Raleigh, N.C., and has had two books published.
How to
Speed the Path to Partner page 28
Chris Baysden is a JofA senior editor. He
oversees coverage of business valuation and personal financial
planning. He has more than 17 years of journalism experience,
including more than a decade in various reporting and editorial
capacities with American City Business Journals.
The
Pros and Cons of Nonequity Partnerships page 31
Jennifer Wilson is a partner and co-founder of
ConvergenceCoaching LLC, a nationally recognized leadership and
marketing firm that provides coaching and consulting services to
leaders. She is an experienced change agent who has worked in both the
public accounting and business sectors and is a frequent speaker,
writer, and blogger on leadership and communication within the CPA profession.
How to
Start and Run a Mentoring Program page 34
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.
Managing
Owner Transition Through an Owners’ Agreement page 42
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.
What’s
Your Fraud IQ? page 46
Catherine Lofland, CPA, CFE, assists the Association
of Certified Fraud Examiners (ACFE) in the development of educational
materials related to the prevention, detection, and investigation of
fraud. Prior to writing materials for the ACFE, she worked as an
external auditor and a corporate accountant.
Andi McNeal, CPA, CFE, is director of research for the ACFE, where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She coauthored the 2008, 2010, and 2012 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.
Take
Steps to Meet the EITC Due-Diligence Requirements
page 58
Alistair M. Nevius, J.D., is the JofA’s
editor-in-chief, tax. He oversees tax content in various AICPA
magazines and newsletters, including The Tax Adviser. He is a
graduate of the University of Chicago and Boston University School of Law.