Pennsylvania CPA Journal

Summer 2021 Edition

Features

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Charging and Sentencing Trends for Criminal Tax Cases

By Jed M. Silversmith, JD, and Miranda A. Galvin, PhD
 
Examines trends related to sentencing in federal criminal tax cases. 

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For Nonprofits, State and Local Tax Exemption May Soon Be a Tough Entry

By Michael Beck, JD, and Alycia Solecki, EA

Reviews state and local tax considerations for nonprofit organizations, focusing on Pennsylvania’s purely public charity standard

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Text Analytics and the Accounting Profession

By J. L. “John” Alarcon, CPA, CGMA, CITP, Yue Liu, PhD, Kevin C. Moffitt, PhD, and Sheneya Wilson, CPA

Discusses the latest trends in text analytics applications in the accounting world.

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Managing a Whistleblower Investigation

By Steven G. Blum, CPA, CFE

Explores the intricacies of the whistleblower investigation process, including best practices for guiding the company response and conducting remediation based on findings.

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Columns

Accounting & Assurance

AA

Where Are We with Client Noncompliance Issues?

By James J. Newhard, CPA

Catches us up with the status of how CPAs should respond to a client's noncompliance with laws and regulations.


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Business & Industry

BI

Sustainability Reporting Gaining Traction

By Robert Bloom, PhD, and Mark J. Myring, PhD

Addresses the increasing importance of social responsibility in the minds of corporate leaders.


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Liability Lessons

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Managing the Risks of Remote Accounting Work

By Irene M. Walton

Explores the top operational concerns for CPA firms as it pertains to performing work in a remote environment.


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Careers & Lifestyles

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Ensuring Equal Entrance into the CPA Profession

By Elisabeth Felton, CPA

Takes a look at the testing accommodations available to candidates who must manage their disabilities while they venture to complete the CPA Exam.


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Technology & Cybersecurity

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CPAs and Automation in SOC 2 and IT Audits

By Jeff Cook, CPA, CITP, CISA

Addresses the increasing utilization of automation to make the execution of SOC 2 audits cheaper and more efficient.


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Government/Not-for-Profit

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SSAE 19 Offers Agreed-Upon Procedures Efficiencies for Governments

By Khaled Abdel Ghany, CPA, PhD

Discusses the new SSAE 19 requirements and how the changes could benefit state and local governments.


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Personal Financial Planning

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Ping-Pong Planning

By Laurie A. Siebert, CPA, CFP, AEP

Details the travails of personal financial planning for clients in a time of continuing legislative change due to coronavirus.


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Forensic Accounting

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The Geometry of Fraud and Improving Risk Management

By James W. Sunday, CMA

Discusses the evolution of fraud models that are designed to help CPAs understand the occurrence of fraud.


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Ethics

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Independence Considerations and COVID-19

By Heather M. Demshock, CPA

Details the many different service opportunities that have opened up for CPA firms as a result of the coronavirus pandemic and what that means for CPA ethics.


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Business Transformations

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Tax Uncertainty Causing M&A Disruption

By James P. Swanick, CPA, and Michael J. Tighe, CPA

Takes a look at how tax changes driven by the Biden administration could affect both investors and businesses involved in merger and acquisition discussions.


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Business Succession Planning

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Five Valuation Questions When Planning Your Succession

By John S. Stoner, CPA, CVA

Reviews the most pressing questions owners of a business should ask when they set out on a valuation for possible succession.


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