a Positive Impact: Tommye E. Barie Focuses on Relevance, Rigor,
and Reach as AICPA Chair page 28
Second Act: Consulting page 46
Ken Tysiac is a JofA editorial director. 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.
Making Manager: The Key to Accelerating a Career in Public Accounting page 36
Chris Baysden is the JofA’s senior manager, newsletters. He oversees content for the CPA Insider, FVS News, and EDGE e-newsletters. 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.
Motivation and Preparation Can Pave the Path to CFO page 40
Maria L. Murphy, CPA, is a freelance writer. She has worked in public accounting as an audit and technical review partner and as a national office director, in private industry in accounting and financial reporting roles, and most recently as the editor-in-chief of The CPA Journal.
Pricing Issues for Midsize and Large Firm Sales page 50
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 book CPA Firm Mergers & 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 book CPA Firm Mergers & 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.
Succession Challenges for U.S. CPA Firms to Tackle page 54
Jim Knafo, CPA, CGMA, CA, is director–International Affairs—Public Practice & Global Alliances at the AICPA. In this role, he represents the U.S. accounting profession internationally, helps develop and implement international strategy, and leads the International Affairs team.
Anita Dennis is a former managing editor of the JofA and is a financial journalist and author.
Form 990: Late Filing Penalty Abatement page 64
Vani Murthy, CPA, M.S. (Taxation), is a tax manager at Golbar & Associates in Los Angeles. 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 on identity theft and tax fraud, IRS penalty relief, and reasonable compensation (Corporate Taxation Insider), and the JofA articles “The Consequences of Willful Failure to Pay Payroll Taxes,” June 2014, page 54, and “Tax Matters: Know When to Hold ’Em (and When to Report ’Em),” Sept. 2014, page 100.