Management And Accounting Web

Journal of Accountancy 2015

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Journal of Accountancy 1905-1925 and 2005-2017 | Journal Bibliographies Main Page

Allen, S. C. 2015. Managing IRS authorizations. File and maintain these essential tools for interacting with the IRS on client's behalf. Journal of Accountancy (July): 68-69.

Amato, N. 2015. Drive competencies and develop talent: Baker Hughes uses a three-step process that assesses finance employee's skills, offers learning, and holds employees accountable for their own development. Journal of Accountancy (February): 44-46.

Amato, N. and S. Vollmer. 2015. From CGMA Magazine: Recruiting remains a challenge for finance decision makers. Journal of Accountancy (November): 24-25. (This note refers to two different articles, one by Amato, and one by Vollmer).

Baker, W. L. 2015. Substance-over-form doctrine used to nix growth within Roth IRAs. Journal of Accountancy (October): 75-76.

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Pricing options that boost profits: Firms can increase client satisfaction and firm profits simultaneously by offering different pricing options, according to Ron Baker. Journal of Accountancy (September): 41-44.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Berk, B. A. 2015. Career toolkit: Tips and practices for employers and employees. Journal of Accountancy (April/May):102-107.

Blatch, M. I. 2015. AICPA's revised confidentiality rule and Sec. 7216. Journal of Accountancy (March): 64-65.

Bolt-Lee, C. E. and S. Kern. 2015. Highlights of fraud research: Recent research brings new insights into fraud prevention and detection. Journal of Accountancy (November): 41-45.

Bonner, P. 2015. 2015 tax software survey: CPAs rate the technical merits of one of their most critical tools for surviving tax season. Journal of Accountancy (September): 25-33. (Overall Ratings on a scale of 1-5: ATX 4.3, CCH Axcess Tax 3.7, Drake 4.5, GoSystem Tax RS 3.7, Lacerte 4.3, ProSeries 4.3, UltraTax 4.5).

Bonner, P. 2015. Getting into the swing of tax season: Follow through with preparation and resources. Journal of Accountancy (January): 24-27.

Bonner, P. 2015. Tax matters: IRS ends automatic extensions for forms W-2, and IRS proposes rule updates and clarifications to penalty for nondisclosure of reportable transactions. Journal of Accountancy (November): 77-78.

Bonner, P. 2015. Tax matters: Seventh circuit denies plaintiffs' standing to challenge parsonage allowance. Journal of Accountancy (February): 67.

Bonner, P. 2015. Tax matters: TIGTA: More identity theft returns stopped, filters still need refinement. Journal of Accountancy (August): 79.

Bonner, P. 2015. Tax practice corner: Intent to rent. A profit motive must be well-substantiated to take ordinary losses and expense deductions on real estate converted from personal use. Journal of Accountancy (August):70-71.

Borkes, J. 2015. From the tax advisor: ABLE: A tax planning tool for people with disabilities. Journal of Accountancy (November): 74-75.

Burke, M. M. 2015. Benefits of an employee stock ownership plan in succession planning: An ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Journal of Accountancy (October): 65-68.

Campbell, A. D. and B. J. Strachan. 2015. Startup costs: Book vs. tax treatment. Journal of Accountancy (November): 55-56, 58-61.

Campbell, A. D. and D. S. Mitchell. 2015. Tax treatment of employer-provided meals and lodging: By following the guidelines, employees can exclude these perks from their taxable compensation. Journal of Accountancy (July): 48-54.

Cappers, Z. and A. McNeal. 2015. What's your fraud IQ? Journal of Accountancy (February): 48-51.

Castellon, M. C. 2015. Tax treatment of drug development company startup costs: Make sure the starting line for deductibility reflects the company's role in the development process. Journal of Accountancy (August): 62-64, 66-67.

Christian, B. 2015. Opening a new CPA office: Getting started in a new location brings many challenges including finding the right space to rent, adapting to a different business environment, and building a new network. Here are tips to smooth out the process. Journal of Accountancy (July): 20.

Cieslak, D. 2015. The 2015. CPA technology gift guide. Journal of Accountancy (December): 26-30. (Laptops, tablets, watches and other gadgets include: Google Cardboard at, Stratos all in one smart card at, SONICable charging cable at, TIVO and TIVO Roamio OTA antenna and recording device at, Apple watch at, Pebble Time/Pebble Time Round watches at, Ring Video Doorbell at, Bose Soundlink Color Bluetooh speaker at, Samsung Portable SSDT1 at, Microsoft Surfact Book at, Microsoft Surface Pro 4 at, Lenovo ThinkPad X1 Carbon at, and Lenovo Yoga 3 Pro at

Clark, D. W. and D. Pulliam. 2015. Tax matters: Affiliated group with QPSC allowed graduated tax rates. Journal of Accountancy (February): 67-68.

Collins, J. C. 2015. Boost your computer's performance: Small (and not so small) changes can add up to big improvements in the speed and efficiency of Windows PCs. Journal of Accountancy (September): 66-70, 72, 74-75.

Collins, J. C. 2015. Go ahead, take the stage: These presentation pointers can help even the most reluctant public speaker thrive in front of the room. Journal of Accountancy (March): 22-26.

Collins, J. C. 2015. Technology Q&A. Journal of Accountancy (September): 106-108, 110-111. (Search filters, Social media tips, and Cloud security solutions).

Collins, J. C. 2015. Technology Q&A. Journal of Accountancy (October): 92-96. (Tips for Microsoft Outlook and Excel, plus several gadgets and apps: Scanning mouse, Laser pointer, Portable battery booster, Electronic credit card holder, Portable printer, Charging hub, Single monitor, Amazon price checker app, QR code reader app, Tripit app, WatsApp, the OpenTable app, and Waze app).

Collins, J. C. 2015. Technology Q&A. Journal of Accountancy (December): 86-90. (High capacity refillable ink printers, Microsoft Excel date conversions, ideal setting for Microsoft Word, and page breaks in Microsoft Excel).

Copley, P. and B. Roof. 2015. GASB pension changes: Are you ready? Journal of Accountancy (January): 48-53.

Dietrich, M. O. 2015. How health care data security rules may affect you: CPAs need to understand the responsibilities under HIPAA to avoid potentially severe civil and criminal penalties. Journal of Accountancy (January): 54-58. (Health Insurance Portability and Accountability Act).

Drew, J. 2015. 2014 MAP survey: Firms tech it up a notch. Usage rates rise for cloud-based software, video conferencing, and digital payments. Journal of Accountancy (January): 28-31, 34.

Drew, J. 2015. Accounting firms moving slowly toward cloud: MAP survey finds firms still relying heavily on locally installed software. Journal of Accountancy (March): 44-46.

Drew, J. 2015. Beyond spreadsheets: Experts explore what the next few years have in store for accounting technology. First of two parts. Journal of Accountancy (April/May): 36-39.

Drew, J. 2015. Competitive edge: The software vendors' view: Asked to peer into their crystal balls, executives foresee accounting firms experiencing growth with consulting services, value pricing, and data. Journal of Accountancy (August): 54-57.

Drew, J. 2015. CPAs: Criminal-pursuing agents: Accountants work in various ways, sometimes even undercover, to fight illegal activities ranging from fraud to racketeering. Journal of Accountancy (October): 54-60.

Drew, J. 2015. Experts warn f cybersecurity 'storm': A knowledge gap and lax practices put client data at high risk of hacker attacks (second of two parts). Journal of Accountancy (June): 26-32.

Drew, J. 2015. How to win the game of talent: Firms need planning and persistence to survive on the most competitive battlefield in recent memory for hiring skilled accountants.  Journal of Accountancy (October): 28-32, 34-35. (2015 Survey results show that CPA firms top issues are finding and retaining qualified staff).

Drew, J. 2015. Keep pace with tech changes: Rapid changes in technology are among the biggest sources of stress for corporate accounting teams, according to a recent survey. Here are seven tips for how CFOs can mitigate risks and maximize rewards. Journal of Accountancy (October): 20.

Drew, J. 2015. Models of success? The ability to develop new service offerings may determine the fate of accounting firms in the future. Journal of Accountancy (April/May): 42-44, 46-47.

Elliott, S. 2015. Starting a women's initiative. Journal of Accountancy (December): 22.

Engelbert, C. 2015. Cathy Engelbert, CPA, CEO of Deloitte LLP: First woman to lead a big four firm in the U.S. discusses the path she took. Journal of Accountancy (April/May): 22.

Evans, A. L. and J. H. Irving. 2015. Cash balance plans for professional practices: Understanding the rules for this leading form of retirement benefit. Journal of Accountancy (March): 48-50, 52-53.

Fay, R. and N. R. Montague. 2015. I'm not biased, am I? Avoid 5 common judgment biases that can affect accounting and auditing decisions. Journal of Accountancy (February): 26-31.

Ference, S. B. 2015. All CPAs should be concerned about going concern. Journal of Accountancy (February): 20-21.

Ference, S. B. 2015. Professional liability spotlight: Don't let scope creep lead you out of bounds. Journal of Accountancy (September): 18-19. (Risk management tips).

Ford, A. and Z. Wiebe. 2015. Financing for college with the Uniform Transfers to Minors Act: Make the zero rate for qualified dividends and net capital gain work toward building a college fund. Journal of Accountancy (July): 56-61.

Fried, A., M. P. Holtzman and A. Rotenstein. 2015. Lost and found: Revenue recognition standard offers advice on booking liabilities and breakage income for unredeemed gift cards. Journal of Accountancy (February): 32-36.

Friske, K. B. 2015. Tax matters: D.C. Circuit confirms tax court's jurisdiction in son-of-boss case. Journal of Accountancy (October): 76, 78.

Gartland, D. J. 2015. Professional liability spotlight: The importance of gauging a client's tone at the top. Journal of Accountancy (November): 18-19.

Gartland, D. J. 2015. Professional liability spotlight: What now? Responding to a subsequent discovery of fact. Journal of Accountancy (August): 16-17.

Hagel, J. 2015. From CGMA Magazine: Bringing analytics to life. Journal of Accountancy (February): 24-25.

Hagel, J. 2015. From CGMA Magazine: Developing finance leaders. Journal of Accountancy (July): 22-23.

Hagel, J. 2015. From CGMA Magazine: Ethics, reputation, and compliance gain as corporate priorities. Journal of Accountancy (March): 20-21.

Hagel, J. 2015. From CGMA Magazine: How to make flexible working work. Journal of Accountancy (April/May): 28-29.

Hagel, J. 2015. From CGMA Magazine: How to meet the challenge of the open workplace. Journal of Accountancy (January): 20-21.

Hagel, J. 2015. From CGMA Magazine: Internal pressures challenge internal auditors' objectivity. Journal of Accountancy (June): 20-22.

Hagel, J. 2015. From CGMA Magazine: Are you a scorekeeper or a business partner? Journal of Accountancy (September): 22-23.

Hammel S. and S. Murolo. 2015. Resolving the theft of tax clients' identity. Journal of Accountancy (September): 30.

Hancock, B. V. and M. S. Beasley. 2015. Becoming a strategic risk adviser: How CPAs can move from compliance to strategy. Journal of Accountancy (February): 38-42.

Illuzzi, K. 2015. New challenges in a delicate process: Difficulties presented by FASB's going concern standard may lead non-SEC companies away from GAAP financial statements. Journal of Accountancy (March): 28-29.

Illuzzi, K. 2015. Preferability and the private company alternative: How a FASB principle for accounting policy decisions affects election of options developed by the PCC. Journal of Accountancy (June): 46-48.

Khanna, S. 2015. A CPA at 17: Through hard work and determination, Belicia Cespedes earned the credential before she was even eligible to vote. Journal of Accountancy (July): 32-34.

Khanna, S. 2015. Boost your LinkedIn profile. Journal of Accountancy (August): 18.

Kirkland, S. D. 2015. Helping S corporations avoid unreasonable compensation audits. Journal of Accountancy (June): 54-56, 58, 60.

Kreissl, L. J. 2015. Tax matters: Tax court to reconsider its previous denial of stockholders' transferee liability. Journal of Accountancy (September): 87-88.

Kreissl, L. J. and D. Pulliam. 2015. Tax matters: Merger of family businesses results in gift tax. Journal of Accountancy (February): 70-71.

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (April/May): 114-115. (Apps include Kabbage at, Buypartisan at, and Seamless-Grubhub at and (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (August): 80. (Apps include Scanner&Translator at, Sayhitranslate at, and Transferwise at (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (December): 84. (Apps include Invoice2go at and Square Register at (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (February): 74. (Apps include Slideshark at and on line storage at,,, and (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (January): 74. (Apps include Perch at and Umano at (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (July): 82. (Apps include Scanbizcards at, and Tripit at (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (June): 89. (Apps include Coinbase at and Irs2go at (Summary).

LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (March): 74. (Apps include Mobilday at, and Abbyy's Textgrabber at (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (November): 82. (Apps include: Simple In/Out at, and a web site builder at (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (October): 90. (Apps include Charlie at, and Notability at (Summary).

LaFollette, G. 2015. Expanding your app-titude. Journal of Accountancy (September): 102. (Apps include Itunes U at, AGOGO at, and Amazon's Audible at (Summary).

Mathers, R. A. 2015. Tax practice responsibilities involved in Schedule UTP. Journal of Accountancy (April/May): 92-93.

McGimsey, C. L. and D. Whelan. 2015. Forensic interviews: Plan to succeed. Is an interviewing strategy all talk? Not if you want to save time and money while conducting more effective investigations. Journal of Accountancy (August): 34-38, 40-42.

McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (April/May): 60-62, 64-65.

McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (August): 24-28, 30-31.

Meade, J. A. 2015. Tax matters: Domestic production gross receipts not derived from phone app. Journal of Accountancy (March): 67-68.

Meservy, R. and M. Romney. 2015. How to debug Excel spreadsheets. Journal of Accountancy (November): 46-52.

Metrejean, C. T. and B. A. McKay. 2015. Crowdfunding and income taxes: Whether and how this still-new funding source is subject to income taxes remains unclear, but some principles can be applied. Journal of Accountancy (October): 45-48.

Meyer, C. 2015. Going mobile: Ever dreamed of getting away from it all - permanently? One CPA figured out a way to do just that, and he shares tips on how other sole practitioners could do it, too. Journal of Accountancy (August): 50-53.

Miller, S. 2015. Succession planning and CPAs' golden opportunity: CPAs can't drop the ball on clients' succession planning. Rather, they should take on the quarterback role. Journal of Accountancy (October): 51-53.

Mishler, M. D. 2015. Don't let foreign currency fluctuations impair performance measurements: Companies need to determine the best approach for translating financial statements to show true operating performance. Journal of Accountancy (December): 60-66.

Moise, R. M. 2015. Tax engagement letters. Use of this important practice tool can minimize professional liability risk, reduce confusion, improve collections, and ensure clients have a good understanding of the practitioner's role. Journal of Accountancy (June): 62-64, 65-66, 68.

Mollberg, K. T. 2015. Tax matters: Property-related litigation costs held includible in home office deduction. Journal of Accountancy (October): 78-79.

Murphy, M. L. 2015. Will simpler also be better? 7 ways reduced complexity will affect the financial reporting world. 30-34.

Murphy, M. L. and K. Tysiac. 2015. Data analytics helps auditors gain deep insight: Technology provides opportunity to test full data sets rather than just samples. Journal of Accountancy (April/May): 52-54, 56, 58.

Murphy, M. L. and K. Tysiac. 2015. Preparing for what's next: Practice-continuation agreements can provide a smooth transition to a successor for a CPA practice. Journal of Accountancy (December): 41-45.

Nagy, D. 2015. Build business with "cost cutting" reviews: With a good plan and execution, microengagements can pay off for clients and small firms. Journal of Accountancy (January): 36-40.

Nevius, A. M. 2015. Deducting tickets to sporting events. Journal of Accountancy (September): 76.

Nevius, A. M. 2015. Dependency rules can trip up taxpayers. Journal of Accountancy (March): 62.

Nevius, A. M. 2015. Estimated tax issues for divorcing couples: The IRS needs a better approach to assigning estimated tax payments and crediting overpayments from previous jointly filed tax returns. Journal of Accountancy (October): 69.

Nevius, A. M. 2015. Expired tax provisions extended for 2014. Journal of Accountancy (February): 60-61.

Nevius, A. M. 2015. From the tax adviser: Advantages of the up-C partnership structure. Journal of Accountancy (November): 72.

Nevius, A. M. 2015. From the tax advisor. Filing after the assessment period ends. Journal of Accountancy (July): 67.

Nevius, A. 2015. From the tax advisor: Employer health care information-reporting requirements start soon. Journal of Accountancy (December): 68.

Nevius, A. M. 2015. From the tax advisor: Sec 179 and the repair regs. Journal of Accountancy (August): 68.

Nevius, A M. 2015. Tax matters: AICPA: Repair regulations' De minimis safe harbor is set too low. Journal of Accountancy (January): 72-73.

Nevius, A. M. 2015. Tax matters: Return due dates changed. Journal of Accountancy (October): 72-73.

Nevius, A. M. 2015. Tax matters: Trade Act includes tax provisions. Journal of Accountancy (September): 82.

Nevius, A. M. 2015. Health care reform rules: Identifying full-time employees who change jobs within an employer group. Journal of Accountancy (April/May): 90.

Nevius, A. M. 2015. Kiddie tax complexity grows. Journal of Accountancy (February): 62.

Nevius, A. M. 2015. Taxes and the rescission doctrine. Journal of Accountancy (June): 70.

Olson, H. L. 2015. Maximize proceeds in accounting firm sales: Common misconceptions can cost CPAs dearly when they sell a public practice. Fortunately, better options are available. Journal of Accountancy (November): 35-38.

Opalka, L. 2015. Moved south but still taxed up north: Migrating to a low-tax state to retire doesn't always allow people to escape estate and inheritance taxes in the states they left. Journal of Accountancy (August): 58-61.

Pirrone, M. M. 2015. Tax matters: Court affirms FBAR penalties while faulting IRS's conduct in assessing them. Journal of Accountancy (November): 78-81.

Pirrone M. M. 2015. Tax matters: No COD income from loans. Journal of Accountancy (August): 78-79.

Pirrone, M. M. 2015. Tax matters: U.S. abode binds Russian-employed taxpayer. Journal of Accountancy (June): 80-81.

Pirrone M. M. 2015. Tax matters: Whistleblowers' claims not untimely, Tax court holds. Journal of Accountancy (September): 87.

Preusch, N. 2015. Tax practice corner: Exercising due diligence: Avoid sanctions under Circular 230 and civil penalties. Journal of Accountancy (June): 72-73.

Primrose, J. and A. Ward. 2015. Tax practice corner: Business and tax ID theft. Journal of Accountancy (December): 70-71.

Putney, T. and J. Sinkin. 2015. Roadblocks to avoid in accounting firm M&A: Whether you are buying or selling, these tips can help you navigate the potential pitfalls on the road to closing a deal. Journal of Accountancy (September): 35-39. (Roadblocks fall into three categories: planning, deal, and process).

Reichert, C. J. 2015. Tax matters: Auto dealer stumbles on LIFO reversal. Journal of Accountancy (September): 84, 86.

Reichert, C. J. 2015. Tax matters: Court rejects 'in-substance' small-partnership argument. Journal of Accountancy (July): 70-71.

Reichert, C. J. 2015. Tax matters: Egg donor's payment for pain is taxable income. Journal of Accountancy (April/May): 95-96.

Reichert, C. J. 2015. Tax matters: Eight circuit weighs in on soil conservation payments. Journal of Accountancy (January): 70.

Reichert, C. J. 2015. Tax matters: Gain recognized from repossession of principal residence. Journal of Accountancy (December): 72, 73.

Reichert, C. J. 2015. Tax matters: Gifts to family trust are present interests in property. Journal of Accountancy (August): 72-74.

Reichert, C. J. 2015. Tax matters: Merged corporations can offset tax interest. Journal of Accountancy (February): 66-67.

Reichert, C. J. 2015. Tax matters: Mortgage debt limit applied per taxpayer. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2015. Tax matters: Refundable state business tax credits are income. Journal of Accountancy (June): 74-76.

Reichert, C. J. 2015. Tax matters: Right to purchase land is a capital asset. Journal of Accountancy (March): 68, 70.

Reichert, C. J. 2015. Tax matters: Taxpayer is awarded attorneys' fees and court costs. Journal of Accountancy (October): 74-75.

Reinstein, A. and B. Apostolou. 2015. A step up in standards for peer reviewers: Updated requirements reflect a continued focus on quality and the public interest. Journal of Accountancy (December): 54-58.

Roane, D. 2015. Health reform prohibits most reimbursement plans. Journal of Accountancy (September): 78-80.

Roman, C. 2015. Transfer taxes: 5 questions to ask clients with international ties. Journal of Accountancy (July): 62-66.

Rood, D. K. 2015. Other people's money. Journal of Accountancy (March): 16-17.

Rood, D. K. 2015. Professional liability spotlight: The dangers of dabbling: Ensure that firm staff have the proper experience and training to take on an engagement. Journal of Accountancy (November): 20-21. (Dabbling is defined as undertaking a new service or providing service to a client in an industry with which the CPA is unfamiliar).

Rood, D. K. and J. Wolfe. 2015. Drawing the line: Providing tax advice related to the Affordable Care Act. Journal of Accountancy (January): 16-17.

Rood, D. K. 2015. Professional liability spotlight: Documentation is your ally for tax and other services. Journal of Accountancy (July): 16-18.

Rood, D. K. 2015. The importance of tax quality control. Journal of Accountancy (April/May): 24-25.

Rosenberg, D. L. and A. F. Schuldenfrei. 2015. Gross income omissions and the 6-year tax assessment period. Journal of Accountancy (February): 54-58.

Rosenberg, D. L., C. J. Russo and S. Hammer. 2015. The domestic production activities deduction for computer software: Software can qualify for the valuable tax break. Journal of Accountancy (March): 54-56, 58.

Sanders, G. 2015. Tax matters: Retail buildings placed in service before being open for business. Journal of Accountancy (June): 76-78, 80.

Schippers, M. 2015. Tax matters: Tax court determines value of remainder interest of a NIMCRUT. Journal of Accountancy (December): 73-74.

Schreiber, S. P. 2015. Tax matters: Defined contribution plans can offer deferred annuities to older participants. Journal of Accountancy (January): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regs. prescribe E&P treatment in corporate reorganizations. Journal of Accountancy (February): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regulations amend broker basis reporting requirements. Journal of Accountancy (June): 74.

Schreiber, S. P. 2015. Tax matters: Final regulations prevent manipulation of trust uniform basis rules to avoid gain. Journal of Accountancy (November): 81.

Schreiber, S. P. 2015. Tax matters: Final rules govern reporting of specified foreign financial assets. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2015. Tax matters: IRS fills in details on one-a-year IRA rollover rule. Journal of Accountancy (February): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS issues final portability rules for estate tax exemptions. Journal of Accountancy (September): 82.

Schreiber, S. P. 2015. Tax matters: IRS issues new and revised passenger automobile depreciation limits, and Proposed rules would govern Sec 41 credit for software. Journal of Accountancy (April/May): 96, 98, 100-101.

Schreiber, S. P. 2015. Tax matters: IRS proposes scrapping COD nonpayment testing period. Journal of Accountancy (January): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS to implement donee reporting for charities. Journal of Accountancy (December): 74-76.

Schreiber, S. P. 2015. Tax matters: IRS to limit refunds and credits of foreign withholding payments, Final regs provide rules for assessment limitation period for undisclosed listed transactions, Qualified performance based compensation rules are finalized, and Treatment of CHIP buy-in programs clarified. Journal of Accountancy (July): 70 and 72-74.

Schreiber, S. P. 2015. Tax matters: Minimum essential coverage, other health care reform guidance issued. Journal of Accountancy (March): 72-73.

Schreiber, S. P. 2015. Tax matters: Notice defines terms for economic substance doctrine. Journal of Accountancy (January): 71.

Schreiber, S. P. 2015. Tax matters: Rules for disguised payments to partners are proposed. Journal of Accountancy (October): 73-74.

Schreiber, S. P. 2015. Tax matters: Small businesses excused from filing Form 3115 to comply with repair regs. and Sec 4980D excise tax relief is available for certain small employers. Journal of Accountancy (April/May): 94-95.

Schreiber, S. P. 2015. Tax matters: Streamlined offshore compliance procedures updated. Journal of Accountancy (January): 71-72.

Schreiber, S. P. 2015. Tax matters: Supreme Court invalidates Maryland's' personal income tax structure, Basis rules for estates of 2010 decedents proposed. Journal of Accountancy (August): 72, 74, 76, 78.

Schuneman, P. 2015. Change is Coming: Accounting method changes under the tangible property regulations: Here is what practitioners need to know about the required revisions. Journal of Accountancy (April/May): 76-78, 80, 82.

Schwartz, S. 2015. QLACs protect against outliving retirement savings. Journal of Accountancy (January): 66-67. (Qualified longevity annuity contracts).

Sellers, K. and J. C. Tripp. 2015. Converting from C to S corp. may be costlier than you think: Where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Journal of Accountancy (November): 64-69.

Shott, B. 2015. What to do when your client receives a summons. Journal of Accountancy (February): 64-65.

Sinkin, J. and T. Putney. 2015. How to admit new partners: A fresh approach: The AAV method can help accounting firms find the right formula for bringing in new owners on terms everyone can live with. Journal of Accountancy (December): 33-37.

Smith, L. and K. Euwema. 2015. Not-for-profit financial reporting headed for a change. A fundamental reporting model that has existed for 20 years is being updated to provide better information for users. Journal of Accountancy (July): 42-47.

Smith, S. H. and R. Singleton. 2015. Tax-efficient investing in gold: Maximize after-tax returns of buying and holding the precious metal. Journal of Accountancy (January): 60-64.

Speciale, R. C. 2015. Tax matters: Head-of-household return may be amended to married filing jointly after a petition to tax court. Journal of Accountancy (September): 83-84.

Sterna, S. D. 2015. Professional liability spotlight: Weighing strategies to limit litigation. Journal of Accountancy (October): 18-19.

Sullivan, J. 2015. Guilding clients through the Medicare Part B enrollment minefield: CPA's timely advice can help seniors avoid expensive penalties and coverage gaps. Journal of Accountancy (December): 48-52.

Sykes, T. D. 2015. 10 situations when a CPA should call "timeout": Tax accountants need to know when to call in legal counsel. Journal of Accountancy (April/May): 84-86, 88-89.

Tobin, A. 2015. PTO and constructive receipt: Potential traps for employers include the timing of, and cross-year accounting for, payroll tax liabilities from paid-time-off programs. Journal of Accountancy (October): 70-71.

Tysiac, K. 2015. 8 accounting and auditing issues you can't afford to ignore: Financial reporting realm has seen significant changes. Journal of Accountancy (March): 37, 39, 41, 43.

Tysiac, K. 2015. A 6-point plan to improve audit quality: AICPA releases road map for enhanced financial statement audits of private companies, EBPs, and government entities. Journal of Accountancy (July): 14-15.

Tysiac, K. 2015. Blazing a path to success for the profession: AICPA Chairman Tim Christen takes pride in people as he advocates for CPAs to shape the profession's future through change. Journal of Accountancy (November): 26-30.

Tysiac, K. 2015. Driving faster decisions: How continuous monitoring and auditing are enabling HP - and many other organizations - to become more agile. Journal of Accountancy (April/May): 48-51.

Tysiac, K. 2015. Evolving practice monitoring to improve quality in A&A engagements. Journal of Accountancy (February): 18.

Tysiac, K. 2015. How small businesses can keep data secure. Journal of Accountancy (March): 18.

Tysiac, K. 2015. How to hire an EBP auditor. Journal of Accountancy (June): 18. (Employee benefit plans).

Tysiac, K. 2015. How to perform high-quality EBP audits: Employee benefit plan work requires specialized training and careful coordination. Journal of Accountancy (September): 61-64.

Tysiac, K. 2015. New direction for CPA exam: Proposed changes would enhance testing of higher-order skills. Journal of Accountancy (October): 36-37.

Tysiac, K. 2015. Revenue recognition revisited: One-year delay and other clarifications proposed in convergence project. Journal of Accountancy (April/May): 20.

Tysiac, K. 2015. Strategic planning for NFPs. Journal of Accountancy (November): 22. (Tips for not-for-profits strategic planning).

Tysiac, K. 2015. Succeeding with a narrow focus: In an increasingly complex business and regulatory environment, some audit practitioners find that specialization reduces their risk while lowering their costs. Journal of Accountancy (September): 57-59.

Tysiac, K. and M. L. Murphy. 2015. Don't lose momentum on revenue recognition standard: Financial statement preparers need to keep pushing ahead on implementation as FASB and IASB work to amend the converged standard. Journal of Accountancy (June): 40-44.

Vien, C. L. 2015. Crowdfunding brings new opportunities for CPAs: As crowdfunding continues to take off, CPAs can help small and medium-size enterprises navigate the complexities of this new sphere. Journal of Accountancy (October): 39-42.

Vien, C. L. 2015. Hiring at public accounting firms hits all-time high: As the profession continues its remarkable growth, students flock to accounting programs, while firms prepare for more hiring. Journal of Accountancy (October): 24-27.

Vien, C. L. 2015. How to eliminate time sheets: Consultant Ron Baker details ways firms can gauge performance when using value pricing. Journal of Accountancy (June): 34-38.

Vien, C. L. 2015. Meeting the financial planning challenges of the future: Top financial planners discuss strategies for retirement, health care costs, and competing with robo-advisers. Journal of Accountancy (September): 46-47, 50-53.

Vien, C. L. 2015. Millennial women: How to woo a new generation of employees: Ambitious, educated, and tech-savvy, Millennial women make ideal employees. Win them over with flexibility and clear paths to advancement. Journal of Accountancy (July): 26-30.

Vien, C. L. 2015. The future of marketing: Thriving in a digital world. Cast a broader net and win more business with digital marketing. Journal of Accountancy (June): 50-53.

Vien, C. L. 2015. You made partner: Now what? Becoming a partner requires a new perspective on leadership. Journal of Accountancy (April/May): 66-69.

Vinluan, F. 2015. Finding growth in FVS: A recent survey highlights business development opportunities for CPAs with forensic accounting and business valuation practices. Journal of Accountancy (March): 30-35.

Vinluan, F. 2015. Tips for conducting a forensic interview. Journal of Accountancy (February): 22.

Vollmer, S. 2015. How to mind your manners in the Middle East: CPAs who do business in the region need to know the cultural rules. Journal of Accountancy (January): 42-46.

Vollmer, S. 2015. How to rate external auditors. Journal of Accountancy (September): 20.

Vollmer, S. 2015. Monitoring fraud risks in the supply chain. Journal of Accountancy (April/May): 26.

Vollmer, S. 2015. Staying focused at the top. One expert's perspective on issues facing today's boards of directors. Journal of Accountancy (April/May): 72-75.

White, S. 2015. From CGMA Magazine: How to prevent death by PowerPoint. Journal of Accountancy (August): 20-21.

White, S. 2015. From CGMA Magazine: Learning to love constraints. Journal of Accountancy (October): 22-23.

White, S. 2015. From the CGMA Magazine: The art of building resilience. Journal of Accountancy (November): 24-25.

Wolfe, J. 2015. Professional liability spotlight: Due diligence with CPA firm subcontractors. Journal of Accountancy (June): 14-16.