Pennsylvania CPA Journal

Spring 2019 Edition

Features

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Embrace the Technology Revolution

By Edward R. Jenkins Jr., CPA, CGMA

Takes a look at how technological advances in the accounting profession are set to dramatically change how CPAs perform and thrive in their positions.


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Elder Financial Abuse Is a Growing Problem: CPAs Can Help Prevent It

Howard M. Silverstone, MBE, CPA, CFF, and Irina Balashova, CPA, CIA, CFE

Explores the increasing problem of elder financial abuse, identifying the most common scams and delineating the steps CPAs can take to help combat such crimes.


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Columns

Accounting & Assurance

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Revenue Recognition and Telecommunications

By Vanessa A. Zang, CPA

Delves into some of the most pressing issues telecommunications companies are going to face as they look to implement the revenue recognition standard.

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Careers & Lifestyles

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Pointers on How to Get on a Board of Directors

By Michael F. Cade, CPA, CGMA

Pinpoints the benefits CPAs receive from participating on boards and gives tips on how you can get accepted for board membership. 

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Education

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Blockchain in the Accounting Curriculum

By Cory Ng, CPA, CGMA, DBA

Considers the steps that should be taken for accounting educators to incorporate the topic of blockchain into their courses at colleges and universities.

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Federal Tax

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Clarifying the TCJA, and Section 263A Regs Finally Official

By Brendan P. Cox, CPA

Provides an update on some of the most pressing issues in federal tax, including OIRA guidance projects, the release of the bluebook, and section 263A regulations.

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Forensic Accounting

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Calculating Future Damages for an Undocumented Plaintiff

By Marion Wickersham, CICA

Discusses the steps forensic CPAs must take when determining damages an undocumented plaintiff may be awarded in the case of their untimely death due to unintentional injury.


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Government/Not-for-Profit

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Engage Nonprofit Leaders about Liquidity

By Michael F. Cade, CPA, CGMA

Explores liquidity’s growing importance, the need to review banking relationships, and diversification of funding sources.


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International Tax

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The Continuing State Tax Effects of Section 965 and GILTI

By Alex K. Masciantonio, CPA, Kevin E. Flynn, CPA, PhD, and Sean Andre, PhD

Examines the effects Section 965 and global intangible low-taxed income are having on Pennsylvania and states along its borders.


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Legislative News

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A Look at the 2019-2020 General Assembly

By Peter N. Calcara, CAE

Reviews how the results of the November 2018 election season have reshaped Pennsylvania legislature and affected what PICPA’s government relations team needs to do to advocate for CPAs.

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Liability Lessons

Liability

Use a Client Review to Head Off Potential Lawsuits

By Kim Stone-Vilim, CPA

Reviews a series of questions CPA firms should ask themselves to ensure their businesses aren’t hurt by clients whose actions run contrary to firm policy.


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Personal Financial Planning

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Will Your Client Be Ready to Retire?

By Jeffrey K. Herr, CPA, PFS, CFP

Looks at what personal financial planners have to do to ensure that their clients are fully aware of what they should do to prepare for retirement.

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Practitioners

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Four Common Pushbacks in CPA Firm Mergers

By Ira S. Rosenbloom, CPA (inactive)

   Takes a look at frequent examples of pushback than can derail a merger or acquisition, and how you can overcome them.


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State & Local Tax

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Significant Recent State and Local Tax Developments in Pa.

By Ilya A. Lipin, JD, and Frank P. Czekay, CPA, JD

Explores the most recent goings-on in several prominent areas of Pennsylvania state tax, including corporate net income tax, sales and use tax, and Philadelphia taxes.

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