Management And Accounting Web

The CPA Journal 2015

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

The CPA Journal 2008-2022  |  Journal Updates by Year

Afterman, A. B. 2015. An alternative take: Could the SEC's 'robocop' have worked? The CPA Journal (May): 22.

Afterman, A. B. 2015. Has the goal of Sarbanes-Oxley been achieved? The CPA Journal (December): 58-59.

Afterman, A. B. 2015. Non-GAAP performance measures. The CPA Journal (October): 48-49. (Earnings before interest and taxes, (EBIT), earnings before interest, taxes, depreciation, and amortization (EBITDA) and adjusted EBIDTA).

Afterman, A. B. 2015. The commotion over the engagement partner's name. The CPA Journal (September): 54-55.

Afterman, A. B. 2015. The issue of cyber risk disclosures. The CPA Journal (November): 52-64.

Agostino, F., B. D. Burton and C. Zahn. 2015. Mastering forms of tax liability relief. The CPA Journal (October): 18-29.

Aldhizer, G. R. and P. Juras. 2015. Improving the effectiveness and efficiency of healthcare delivery systems. The CPA Journal (January): 66-71.

Anders, S. B. 2015. American Woman's Society of CPAs and Accounting & Financial Women's Alliance. The CPA Journal (August): 80-81.

Anders, S. B. 2015. Charity Navigator and GuideStar. The CPA Journal (June): 72-73.

Anders, S. B. 2015. Financial reporting council. The CPA Journal (July): 72-73.

Anders, S. B. 2015. Four leading money management apps. The CPA Journal (September): 64-65.

Anders, S. B. 2015. IRS2Go, Quick Tax Reference, TouchTax, and Monaeo. The CPA Journal (May): 72-73.

Anders, S. B. 2015. Roundup of tax-related identity theft resources. The CPA Journal (November): 64-65.

Anders, S. B. 2015. The CPA firm management association. The CPA Journal (December): 72-73.

Anders, S. B. 2015. The taxpayer advocate service. The CPA Journal (October): 64-65.

Anders, S. B. 2015. Website of the month: AccountAbility and International Integrated Reporting Council. The CPA Journal (April): 72-73.

Anders, S. B. 2015. Website of the month: Affordable Care Act websites-Part II. The CPA Journal (January): 72-73.

Anders, S. B. 2015. Website of the month: NASBA Center for the Public Trust. The CPA Journal (March): 64-65.

Anders, S. B. 2015. Website of the month: Securities docket and SEC actions. The CPA Journal (February): 72-73.

Anders, S. B. and C. M. Fischer. 2015. Top choices in tax software. The CPA Journal (November): 22-35.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Ashenfarb, D. C. 2015. Seven suggestions for a successful single audit. The CPA Journal (June): 10-11.

Baker, R. and A. Burlaud. 2015. The historical evolution. The CPA Journal (August): 54-60.

Barnett, R. S. 2015. When worlds collide: The intersection of business succession and estate taxation. The CPA Journal (September): 32-36.

Barral, D. M. 2015. Bond premium amortization reporting. The CPA Journal (October): 46-47.

Barry, J. S. 2015. 85th anniversary of The CPA Journal. The CPA Journal (July): 5.

Barry, J. S. 2015. A sustainable profession. The CPA Journal (April): 5.

Barry, J. S. 2015. An inconvenient truth. The CPA Journal (June): 5.

Barry, J. S. 2015. Benchmarking New York. The CPA Journal (December): 5.

Barry, J. S. 2015. Death and taxes. The CPA Journal (May): 5.

Barry, J. S. 2015. Don't look back. The CPA Journal (September): 5.

Barry, J. S. 2015. Leaving a mark that matters. The CPA Journal (January): 6.

Barry, J. S. 2015. Life outside the profession's echo chamber. The CPA Journal (November): 5.

Barry, J. S. 2015. Now you see it, now you don't. The CPA Journal (October): 5.

Barry, J. S. 2015. The new normal. The CPA Journal (March): 5.

Barry, J. S. 2015. What's past is prologue. The CPA Journal (February): 5.

Bebee, R. F. and K. J. Smith. 2015. Calculating basis for IRC section 1031 like-kind exchanges. The CPA Journal (April): 34-37.

Benson, L. K. Jr. 2015. The past, present, and future of the CPA financial planning profession. The CPA Journal (September): 10-11.

Bergman, B. 2015. Another perspective on transparency. The CPA Journal (November): 20-21.

Bergner, J. and L. Lin. 2015. Disclosure of the engagement partner in the audit report: An international perspective on the PCAOB proposal. The CPA Journal (January): 44-47.

Billings, B. A., W. H. Volz and A. W. Y. Walsh. 2015. Curbing tax evasion through offshore bank deposits in Swiss banks: A high priority for the Obama Administration. The CPA Journal (October): 30-34.

Blackman, C. M. II and D. Edwards. 2015. Preparing for the new standards in personal financial planning. The CPA Journal (March): 46-47.

Bloch, R. 2015. New York comptroller's office responds to criticisms of transparency. The CPA Journal (November): 20.

Bloch, R., H. Issa and A. Peterson. 2015. The DATA Act: A look at the future for local government financial reporting. The CPA Journal (June): 36-42. ("The Digital Accountability and Transparency Act of 2014 requires the federal government to publish financial information in a standardized reporting format. State and local governments may soon follow suit...").

Boyle, D. M. and B. W. Carpenter. 2015. Demonstrating professional skepticism. The CPA Journal (March): 31-35.

Boyle, D. M. and D. P. Mahoney. 2015. Implications of the global financial crisis. The CPA Journal (April): 54-59.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2015. Insights into the SEC's accounting quality model. The CPA Journal (May): 16-21.

Brackney, M. L. 2015. The IRS provides welcome guidance on FBAR penalties: What to expect in an examination becomes clearer for tax payers. The CPA Journal (July): 65-67.

Bromell, T. and M. Martinoff. 2015. What is the accountancy profession for?: A call for self-reflection and collaboration. The CPA Journal (February): 80.

Brown, C. A. and V. Cosenza. 2015. Evaluating energy credits. The CPA Journal (October): 37-39.

Brown, T. 2015. A primer on data security. The CPA Journal (May): 58-62.

Buchholz, A. K. 2015. A new reporting landscape on the horizon. The CPA Journal (June): 6-7.

Byrnes, W. H. and R. Bloink. 2015. Longevity-pegged annuities. The CPA Journal (January): 64-65.

Byron, H. and M. Hicks. 2015. A survey of perspectives on the future of the accounting profession. The CPA Journal (August): 6-12.

Carmichael, D. R. 2015. Insights from accounting history: Selected writings of Stephen Zeff. The CPA Journal (August): 22-23.

Carmichael, D. R. 2015. Related parties, then and now. The CPA Journal (February): 36-42.

Carpenter, G. 2015. Grandparents and 529 plans. The CPA Journal (September): 12.

Chambers, D., J. Dooley and C. A. Finger. 2015. Preparing for the looming changes in lease accounting. The CPA Journal (January): 38-42.

Chiang, W., Y. Kuang and Z. Yang. 2015. The revised innocent spouse equitable relief rules. The CPA Journal (October): 40-43.

Colanero, A. and K. A. Marshall. 2015. Trends and issues for the 2015 busy season. The CPA Journal (March): 9-11.

Crawford, D. 2015. Prescribing an accounting curriculum. The CPA Journal (November): 6-9.

Danvers, K. 2015. The SEC's credit rating agency reform rules have arrived: What should CPAs expect? The CPA Journal (July): 56-58.

Davidowitz, M. 2015. The deductibility of fees and expenses paid by a non-grantor trust or estate. The CPA Journal (June): 56-59.

Dey, R. M. and L. Quamina. 2015. The price of a good deed. The CPA Journal (February): 52-55.

Dubin, A. G. and R. A. Provder. 2015. What CPAs need to know about tying and untying the knot. The CPA Journal (September): 38-41.

Duffany, P., C. Rosenthal, P. Rabinowitz and A. Kaur. 2015. New York State and Ney York City corporate tax reform. The CPA Journal (July): 68-69.

Duffany, P., M. Peck and C. Rosenthal. 2015. 2015 update: Changes for Connecticut taxpayers. The CPA Journal (October): 54-55.

Dyson, R. A. 2015. Case studies in the new revenue recognition guidance. The CPA Journal (March): 22-24, 26-30.

Dyson, R. A. 2015. Overhaul falls short on usefulness and practicality. The CPA Journal (October): 11-12.

Eaton, T. V., Q. L. Burke and P. Chen. 2015. Marking pension plans to market. The CPA Journal (May): 30-33.

Ehlert, M. A. 2015. Tried-and-true steps to serving a growing client base. The CPA Journal (September): 46-52.

Engle, T. J. and N. J. Mastracchio Jr. 2015. How to mope effectively comply with the requirements of SAS 128. The CPA Journal (November): 44-51.

Fatoullah, R. and E. Forspan. 2015. Tax issues to consider in elder care planning. The CPA Journal (March): 40-44.

Fatoullah, R. A. and E. Forspan. 2015. The top 10 questions about Medicaid planning in New York. The CPA Journal (September): 42-45.

Ferguson, C. M. 2015. Handling an 'Eggshell' audit. The CPA Journal (August): 72-74.

Fetterman, A. L. 2015. Change is welcome, but some conclusions should be revisited. The CPA Journal (October): 13-14.

Fink, J. L. 2015. An overview of the IRS's whistleblower program. The CPA Journal (May): 40-41.

Fink, R. S. and W. Lin. 2015. The IRS's international collections efforts. The CPA Journal (April): 42-46.

Fischer, D. 2015. The real lesson of Michael Lewis's book: The importance of simplicity and fairness. The CPA Journal (April): 17.

Flesher, D. L., G. J. Previts, M. E. Jobe and A. D. Sharp. One accounting firm's contributions to World War II. The CPA Journal (November): 36-42.

Fornelli, C. M. 2015. The creation of the PCAOB: A watershed moment. The CPA Journal (April): 6-8.

Fox, D. 2015. Best of breed PFP technology. The CPA Journal (September): 16-18.

Fransen, K. 2015. A closer look at SSARS 21. The CPA Journal (November): 14-15.

Frazer, L. 2015. Failure to launch. The CPA Journal (May): 34-36.

Gabre, H., D. L. Flesher and F. Ross. 2015. Addressing the challenges of diversity in the profession: Determinant factors for the dearth of minority CPAs. The CPA Journal (December): 30-37.

Gaglio, M. 2015. Its amazing what CPAs can do. The CPA Journal (November): 72.

Galletta, P. Z. 2015. A basic field guide to fraud. The CPA Journal (March): 54-59.

Garven, S. 2015. The basics about nonprofits. The CPA Journal (June): 18-19.

Geller, S. M. 2015. 401 (k) revenue sharing creates employer liability. The CPA Journal (December): 70-71.

Geller, S. M. 2015. ERISA imposes fiduciary liability upon directors and officers. The CPA Journal (November): 62-63. (Employee Retirement Income Security Act).

Geller, S. M. 2015. The intelligent plan fiduciary. The CPA Journal (September): 62-63.

Goldstein, S. 2015. Six capitals, or can accountants save the planet? Rethinking capitalism for the twenty-first century. The CPA Journal (October): 15-16. (Review of Gleeson-White's Book - Note).

Gross, A. D., D. G. Neely and J. Sidgman. 2015. When paper meets the paperless world. The CPA Journal (May): 64-67.

Guilfoyle, K. 2015. Navigating the tax aspects of overseas employees: How CPAs can help. The CPA Journal (February): 58-59.

Hales, J. and J. Johnson. 2015. Sustainability: What is it and why should accountants care? The CPA Journal (April): 12-13.

Hanson, R. and R. D. Mautz Jr. 2015. The overtime pay issue in public accounting. The CPA Journal (December): 52-56.

Harper, A. M. and E. Breathitt. 2015. The current state of same-sex marriage. The CPA Journal (January): 48-55.

Hogan, M. V. and L. J. Matuszewski. 2015. Good will come of goodwill, but accounting depends. The CPA Journal (June): 44-49.

Honaker, K. 2015. A profile of key tax personnel in corporate America: Confronting gender issues on the tax track. The CPA Journal (December): 6-9.

Huber, D. 2015. Due diligence in choosing a forensic accounting credential. The CPA Journal (December): 13.

Jewell, L. M. and D. Harrington. 2015. Celebrating 85 years together of serving the profession. The CPA Journal (August): 13-15.

Jobe, M. E. and D. L. Flesher. 2015. Eminent accountants during World War II. The CPA Journal (August): 44-53.

Jobe, M. E. and D. L. Flesher. 2015. The New York State Society of CPAs during World War II. The CPA Journal (August): 34-43.

Jobe, M. E. and D. L. Flesher. 2015. The role of the CPA Journal during World War II. The CPA Journal (August): 28-33.

Kahn, E. 2015. New York's Non-profit Revitalization Act: The phase-in stage. The CPA Journal (June): 30-35.

Karl, P. A. III. 2015. 20 frequently asked questions about nonprofits. The CPA Journal (June): 22-29.

Katz, J. 2015. How to know whether your are a tax nerd. The CPA Journal (September): 15.

Katz, J. 2015. Laughing through tax season. The CPA Journal (February): 11.

Katz, J. 2015. More from the new IRS glossary. The CPA Journal (July): 18.

Katz, J. 2015. The new IRS glossary. The CPA Journal (March): 14.

Kess, S. 2015. How the profession has evolved. The CPA Journal (April): 80.

Kess, S. and E. Mendlowitz. 2015. Assisting individuals with elder care planning. The CPA Journal (December): 66-69.

Kess, S. and E. Mendlowitz. 2015. Assisting clients with estate planning. The CPA Journal (October): 58-59.

Kess, S. and E. Mendlowitz. 2015. Assisting individuals with investment allocation. The CPA Journal (November): 60-61.

Kess, S. and E. Mendlowitz. 2015. Helping a business survive a co-owner's death or disability. The CPA Journal (June): 68-70.

Kess, S. and E. Mendlowitz. 2015. Helping business owners with succession planning. The CPA Journal (August): 76-77.

Kess, S. and E. Mendlowitz. 2015. Offering financial planning services is a natural progression for CPAs. The CPA Journal (May): 44-45.

Kess, S. and E. Mendlowitz. 2015. Personal financial planning for business owners. The CPA Journal (September): 60-61.

Kessler, S. 2015. How the profession has evolved, and where it is headed. The CPA Journal (March): 72.

Kessler, S. 2015. Why financial planning makes sense for CPAs. The CPA Journal (September): 6-9.

Klein, R. 2015. How to avoid or minimize fraud exposures. The CPA Journal (March): 6-8.

Kraten, M. 2015. Reimagining the financial statements: The "soft skills" of sustainable accounting. The CPA Journal (April): 14-15.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (January): 10-11.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (February): 12-13.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (April): 10-11.

Kravitz, R. H. 2015. A message from the editor-in-Chief: Accounting for state and municipal government. The CPA Journal (June): 8-9.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: Congratulations to the CPA Journal. The CPA Journal (August): 16-17.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: The DOL report. The CPA Journal (July): 11-12.

Kreissl, L. J. and D. Pulliam. 2015. Revenue procedure 2014-55 provides assistance regarding Canadian retirement plans. The CPA Journal (April): 48-49.

Kriesel, W. T. 2015. The pluses and minuses of variable annuities. The CPA Journal (September): 26-31.

Laks, K. 2015. Tax equalization for U.S. expatriates. The CPA Journal (June): 60-61.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2015. A new era for private company accounting standards. The CPA Journal (January): 28-36.

Lanz, J. 2015. Conducting information technology risk assessments. The CPA Journal (May): 6-9.

Len, J. and J. Wong. 2015. The past, present, and future of auditing in China. The CPA Journal (February): 14-17.

Levin, M. H. 2015. Deducting educational expenses on the New York State personal income tax return: A case of permissible double-dipping. The CPA Journal (January): 56-57.

Levitt, A. 2015. Putting the public first. The CPA Journal (October): 16.

Levy, H. B. 2015. A fresh look at fraud risk. The CPA Journal (October): 6-10.

Levy, H. B. 2015. Finding the forest among the trees: Overcoming overload and achieving greater disclosure effectiveness. The CPA Journal (July): 6-10.

Levy, H. B. 2015. Putting the decades-long 'plain paper' debate to rest. The CPA Journal (November): 10-13.

Levy, H. B. 2015. Regulating audit committees: Isn't it time for the SEC to step up to the plate? The CPA Journal (December): 10-12.

Levy, H. B. 2015. Was GAAP ever 'generally accepted'? The CPA Journal (May): 12-13.

Liddy, J. P. 2015. How data and analytics are enhancing audit quality and value. The CPA Journal (May): 80.

Lieberman, M. J. 2015. It's amazing what CPAs can do: Valuation is an old practice but a new specialty. The CPA Journal (July): 80.

Lightle, S. S., B. Baker and J. F. Castellano. 2015. Assessment of tone at the top. The CPA Journal (June): 50-55.

Lilling, A. S. 2015. Employee benefit plans and audit quality: Highlighting deficiencies found in department of labor inspections. The CPA Journal (July): 54-55.

Lin, P. P. 2015. Introducing the AICPA's audit data standards. The CPA Journal (May): 68-71.

Lindquist, T. M. and A. Rausch. 2015. So you want to be a CFO? A CPA's guide to the experience, skills and education of Fortune 500 CFOs. The CPA Journal (December): 38-45.

Love, V. J. 2015. Can professionalism and commercialism coexist in CPA firms? The CPA Journal (February): 6-10.

Love, V. J. 2015. Have you ever seen "footnotes" to the financial statements? The CPA Journal (January): 16-17.

Manzetti, P. and A. Mehta. 2015. How to engage and inform the nonprofit board. The CPA Journal (June): 12-14.

Mastracchio, N. J. Jr. and H. Lively. 2015. How to provide terrific practice development, receive CPE credit, and save money. The CPA Journal (August): 26-27.

Mastracchio, N. J. Jr., C. Jimenez-Angueira and I. Toth. 2015. The state of ethics in business and the accounting profession. The CPA Journal (March): 48-52.

Mazzola, D. G. 2015. Delaying spousal Social Security benefits. The CPA Journal (September): 13.

McCarthy, S. L. 2015. The Kovel privilege: How does it work? The CPA Journal (June): 62-64.

Messina, F. 2015. An update on changes to the IRS circular 230 regulations. The CPA Journal (April): 38-40.

Mikalopas-Cassidy, R. 2015. My first 46 accounting years. The CPA Journal (June): 80.

Mohammad, U. 2015. Navigating the nanny tax conundrum: Issues involved in disclosing household employees. The CPA Journal (December): 60-62.

Mucenski-Keck, L. and K. A. Smoker. 2015. Patient Protection and Affordable Care Act. The CPA Journal (April): 62-67.

Naughton, J. and H. Spamann. 2015. Deficiencies in accounting and finance reporting of state and municipal governments. The CPA Journal (June): 16-17.

Naughton, J. and H. Spamann. 2015. The authors respond: Reconciling budgetary performance with GASB statements. The CPA Journal (November): 19-20.

Ngai, V. 2015. Back to the basics of estate planning: Reexamining estate planning needs, regardless of wealth. The CPA Journal (January): 58-63.

Nixon, R. 2015. Is technology reducing the need for CPAs? The CPA Journal (May): 14.

Pacter, P. 2015. Global reach of IFRS is expanding. The CPA Journal (July): 13-16.

Pendergast, M. A. 2015. Opportunity and diversity in the accounting profession. The CPA Journal (August): 88.

Pinello, A., A Valencia and A. G. Volkan. 2015. Measuring the economic promise embedded in stock options. The CPA Journal (April): 28-33.

Pirrone, M. M. 2015. Are severance payments subject to FICA taxes? The CPA Journal (May): 38-39.

Plecnik, J. M. and J. H. Zhang. 2015. Making R&D tax incentives more efficient: Thinking inside the 'Patent Box'. The CPA Journal (January): 7-9.

Radin, A. J. 2015. Response to "Professionalism and commercialism: Can they coexist?" The CPA Journal (March): 13-14.

Rashty, J. 2015. Corporate ethics and the rights of whistleblowers. The CPA Journal (February): 48-50.

Rechtman, Y. and K. N. Rashbaum. 2015. Cybersecurity risks to CPA firms. The CPA Journal (May): 54-57.

Rechtman, Y. and K. Rashbaum. 2015. HIPAA security rule - Demystified. The CPA Journal (April): 68-70.

Reinstein, A. and G. W. Hepp. 2015. Significant changes in accounting and review services standards. The CPA Journal (January): 14-15.

Ries, R. 2015. Is your organization diversified? Implementing an effective succession plan. The CPA Journal (December): 13.

Ries, R. 2015. Reflections on the National Football League. The CPA Journal (June): 15.

Rigos, J. J. 2015. The AICPA's new ethics code: A new approach to conflicts of interest. The CPA Journal (February): 64-70.

Rogers, J. 2015. Organizations need to account for all forms of capital. The CPA Journal (April): 9.

Rosenthal, C., A. Kaur and P. Duffany. 2015. New York City commerical rent tax. The CPA Journal (November): 58-59.

Rosenthal, C. and P. Duffany. 2015. An overview of unclaimed property: Planning opportunities and strategies to minimize risk. The CPA Journal (February): 60.

Rosenthal, C., F. Komarow and P. Duffany. 2015. Who is a New York resident? The CPA Journal (April): 50-52.

Rosenthal, C., J. Lanza and P. Duffany. 2015. New York tax credits and incentives. The CPA Journal (June): 66-67.

Rosenthal, C., J. Morhart, P. Rabinowitz and P. Duffany. 2015. The New York City unincorporated business tax: Understanding the effect on pass-through entities. The CPA Journal (December): 64-65.

Rosenthal, C., P. Duffany and S. Smith. 2015. Developments in the sales tax of electronic commerce. The CPA Journal (May): 42-43.

Rule, C. 2015. The IRS LB&Is new document request process, 18 months later. The CPA Journal (October): 50-52.

Sardar, M. 2015. The IRS's hard line on offshore compliance. The CPA Journal (March): 36-37.

Schooley, D. K. and D. M. English. 2015. SASB: A pathway to sustainability reporting in the United States. The CPA Journal (April): 22-27. (Summary).

Seiden, D. 2015. State programs for delinquent taxpayers. The CPA Journal (October): 56-57.

Seidman, L. F. 2015. Audits at the crossroads. The CPA Journal (February): 20-25, 27-35.

Selling, T. I. 2015. On the coexistence of professionalism and commercialism in CPA firms. The CPA Journal (May): 10-11.

Sharp, A. D. and T. A. Webre. 2015. An overview of current financial reporting frameworks: Options for public and private companies. The CPA Journal (February): 44-46.

Shenkman, M. M. 2015. Administering a testamentary trust for a child. The CPA Journal (May): 46-47.

Shenkman, M. M. 2015. Changing circumstances for post-mortem trust planning. The CPA Journal (April): 60-61.

Shenkman, M. M. 2015. CPAs' growing role in estate planning. The CPA Journal (February): 61-63.

Shenkman, M. M. 2015. Estate planning and the reluctant CPA financial planner. The CPA Journal (September): 58-59.

Shenkman, M. M. 2015. Estate planning for real estate developers. The CPA Journal (October): 60-62.

Shenkman, M. M. 2015. Planning for early retirement due to health challenges: CPAs can offer advice on difficult decisions. The CPA Journal (July): 70-71.

Shenkman, M. M. 2015. Reflections on the changing world of estate planning. The CPA Journal (August): 78-79.

Shields, H. 2015. Improving communication in annual reports. The CPA Journal (October): 72.

Skarlatos, B. C. 2015. Avoiding penalties for tax return positions: IRC rules for taxpayers and tax preparers. The CPA Journal (February): 56-57.

Slavutin, L. 2015. A financial planner's guide to life insurance strategies: An eight-step life insurance checkup. The CPA Journal (September): 20-25.

Smith, E. 2015. Defending a cash business taxpayer in an indirect method case. The CPA Journal (November): 56-57.

Smith, S., C. Rosenthal and P. Duffany. 2015. New York sales and use tax audit. The CPA Journal (March): 38-39.

Sonnenblick, M. 2015. Income tax incentives extended for 2014 returns. The CPA Journal (January): 12-13.

Spencer, A. W., S. C. Usrey and T. Z. Webb. 2015. The disclosure of CPA disciplinary action. The CPA Journal (March): 60-63.

Spillane, D. K. 2015. PCAOB and SEC referrals to the Office of Professional Discipline. The CPA Journal (May): 48-53.

Stevenson, S. G. 2015. The past, present, and future of forensic accounting. The CPA Journal (March): 16-21.

The CPA Journal. 2015. 2015: Year in review. The CPA Journal (December): 18.

The CPA Journal. 2015. Discovering simple truths in a complex world of financial reporting: Views on the current state of the profession. The CPA Journal (July): 20-49. (Topics include: How to recognize revenue 32-35, J. R. Doty keynote address 36-41, Current developments 42-45, and Leases and financial instruments 46-49).

The CPA Journal. 2015. FAE: Foundation for Accounting Education. The CPA Journal (April): S1-S20.

The CPA Journal. 2015. ICYMI: A look back at 2015: 85 years of progress. The CPA Journal (December): 15-17.

The CPA Journal. 2015. Tax & accounting update. The CPA Journal (December): 14.

The CPA Journal. 2015. Technology in accounting history. The CPA Journal (November): 16-17.

The CPA Journal. 2015. The CPA Journal manuscript reviewers, 2014/15. The CPA Journal (December): 19.

The CPA Journal. 2015. The state of the profession: The first annual NYSSCPA-Roseburg survey: Analyzing the results of the 2015 practice management survey. The CPA Journal (December): 20-28.

Thomas, R. 2015. Auditors still challenged by professionals. The CPA Journal (January): 20-24, 26-27.

Traylor, J. C. 2015. New York comptroller's office responds to criticisms of transparency. The CPA Journal (November): 20.

Tsay, B. and S. Chen. 2015. The going concern assumption: Critical issues for auditors. The CPA Journal (December): 46-51.

Vaudt, D. A. 2015. GASB responds to criticisms of financial reporting for governments. The CPA Journal (November): 19.

Vorkapich, M. 2015. Cost segregation and the final regulations. The CPA Journal (October): 44-45.

Webber, S. and D. S. Archambeault. 2015. Whistleblowing: Not so simple for accountants. The CPA Journal (August): 62-68.

Weiner, A. E. 2015. It's amazing what CPAs can do. The CPA Journal (September): 72.

Weinstock, I. 2015. Tax issues with revocable trusts at the grantor's death. The CPA Journal (September): 56-57.

Yeaton, K. 2015. A new world of revenue recognition: Revenue from contracts with customers. The CPA Journal (July): 50-54.