Pennsylvania CPA Journal

Summer 2018 Edition

Features

Accounting Automation

Accounting Automation: A Threat to CPAs or an Opportunity?

By Paul R. Brazina, CPA, CGMA, CFF
Yusuf J. Ugras, PhD
Look at the opportunities robo accounting offers to CPAs to see if they outweigh the threats. Among the aspects they explore are the game-changing technologies that are arising from accounting automation and what CPAs need to do to gain credibility in an increasingly technological environment.

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CPA Conversations Podcast

Listen as the authors provide more detail on how quickly developments are taking place and why CPAs don’t have as much to worry about as they think. Listen In >

Ying Yang Feature

Digital vs. Analog: Two Generations’ Different Styles of Work

By James J. Caruso, CPA, CGMA
Lauren M. Lear, CPA
Delve into the authors' work styles to see how two different generations in accounting compare when it comes to many aspects of work life. Among the aspects they explore are capturing information, planning and brainstorming, and communicating with colleagues and clients.

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CPA Conversations Podcast

Listen as the authors explore different generations in the workplace and how their approaches mesh. Listen In >


Columns

Accounting & Assurance

AA2

Lease Modifications

By John D. Rossi III, CPA
Take a deep dive into the rules of lease modifications, as defined in ASU 2016-02.

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Business & Industry

BI

Value-Added Government Surveys

By Timothy P. Dinan, CPA
Discusses the process of filling out the survey, the comparative benchmarks that can be gleaned from a comprehensive analysis of the data, and the importance of taking proactive steps once your analysis informs you of processes you can improve.

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Business Transformations

BusTran

New Depreciation Rules Affect Mergers and Acquisitions

By William G. Ruffner, CPA
James P. Swanick, CPA
Michael J. Tighe, CPA,
Jump into the new depreciation rules brought about by the Tax Cuts and Jobs Act and how they could transform the world of mergers & acquisitions.

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Careers & Lifestyles

Careers3

Deep Work in a Distracted World

By James J. Caruso, CPA, CGMA
Discover the benefits of setting aside digital distraction and multitasking to concentrate more deeply on tasks and apply full creativity to your job.

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Liability Lessons

Liability4

How Lawyers Perceive CPA Hazards

By Jonathan S. Ziss, JD
Shares observations gleaned from lawyers who represent CPAs in professional liability matters, to figure out where CPAs have been running into hot water and what they can do to prevent the trouble.

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Legislative News

State2

PICPA Government Relations Enhancing Initiatives for Future Leaders

By Alexandra C. Fabian
Learn about PICPA's efforts to strengthen the organization's advocacy efforts by tailoring its outreach to the burgeoning Millennial generation.

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Practitioners

Prac

How to Explain Business Structures to Clients

By Bernard M. Lesavoy, JD
Explore the best way to go about a discussion of business structure with practitioner clients.  

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Practice Succession Planning

PracSucPlan4

Set a High Bar for Successors That Is Achievable

By Ira S. Rosenbloom, CPA (inactive)
Shines a light on an important step for business owners thinking about succession: setting a high bar for a possible successor, but also making sure it is realistic.

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State & Local Tax

State

Philadelphia Property Tax Reassessment: What It Means and How to Respond

By Corinne Samler Brennan, JD
Amanda Dougherty, JD
Examine Philadelphia Mayor Jim Kenney’s recent request of a 6 percent increase in the city’s real estate tax rate and how it would affect residential and commercial property owners.

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Women in Accounting

Wom3

Having It All vs. Having Enough: A Holistic Life in Accounting

By Sara E. Kristman, CPA
Universal thoughts and advice on how workplaces can help their employees juggle life as both accomplished accounting professionals and a loving, attentive parents.

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Technology

Tech3

Data Breach! What Should Be Disclosed?

By Mary Jeanne Welsh, CPA, PhD
Look at what companies need to disclose should they fall victim to a cybersecurity breach. Examine what disclosures would be material, the timeliness to which companies must adhere to when making disclosures, and more.

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