Pricing
Issues for Small Firm Sales page 24
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 &
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 & 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.
11
QuickBooks Tips for Producing Stellar Reports page 28
J. Carlton Collins, CPA, is a technology consultant,
CPE instructor, and JofA contributing editor. He writes the
JofA’s monthly Technology Q&A column and has produced
several feature articles for the magazine. His article “125
Technology Quick Tips” (June 2012, page 130) won the Lawler
Award for the best JofA article in 2012. He also has
delivered several thousand lectures and assisted hundreds of companies
with their accounting-system selection and implementation.
What’s
Your Fraud IQ? page 34
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.
How
NFPs Should Allocate Joint Costs page 38
Joseph W. Cruitt, CPA, CGMA, MBA, is vice president
for finance and CFO of the National Board of Osteopathic Medical
Examiners in Chicago. He is a member of the AICPA Not-for-Profit
Entities Expert Panel.
Asset
Protection of Retirement Funds After Clark
page 48
Daniel S. Rubin, Esq., is a partner in the New York
City law firm of Moses & Singer LLP.
