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.