|
Operations
Division |
| 014
|
Members
Benefits (+) – This committee represents the members’
interests with respect to member benefits programs. It reviews proposals
submitted for new membership insurance, benefits and affinity programs
and selects those that will provide value-added coverage and savings
for members. It analyzes brokers’ performance in the provision
of insurance products for membership. |
|
015 |
Membership
(+)
- The
committee is responsible for identifying and coordinating the Society’s
efforts toward increasing and retaining membership, and to assure
that services are provided by the Society, which will maximize member
involvement. Those who should join are members dedicated to improving
the Society and furthering the goals of the committee. |
|
907 |
Peer
Review (+) – This committee’s mission is to implement
the peer review program established by the Peer Review Board of the
American Institute of Certified Public Accountants (“PRP”)
in New York State. |
|
017 |
Professional
Ethics (+) – This
committee is a standing committee of the Society created under Article
XI of the Bylaws. Its authority and jurisdiction are defined in Article
XII of the Bylaws. It investigates complaints involving the Code of
Professional Conduct and Bylaws
and, where appropriate, applicable New York State Regulations, and
promotes ethical behavior and standards. |
|
961 |
Professional
Liability Insurance (+) – The committee reviews and
analyzes the Professional Liability Insurance (PLI) market in New
York and oversees the Society’s endorsed PLI program. |
| 090 |
Quality
Enhancement Policy (+) - This is a standing senior policy
committee of the Society whose purpose is to recommend to the Executive
Committee and the Board of Directors strategic policy positions and
membership requirements related to peer review, ethics, pre-certification
education and continuing professional education. It also recommends
policies and integration strategies for ethics and quality control
standards relative to all areas of practice and across all activities
of the NYSSCPA and FAE. Membership on the committee is maintained
such that a broad base of the Society is represented and includes
members of the public who serve in an advisory capacity.
|
|
Accounting
and Auditing Division |
| 500 |
Accounting
and Auditing Oversight Committee ^
- The audit and accounting division
serves the NYSSCPA as the body that studies and researches all pronouncements
regarding auditing and accounting. It coordinates activities with
respect to the PCAOB and the division responds to all exposure drafts,
which impact New York CPAs. The division also studies emerging issues,
provides conferences on relevant subjects, and serves as advisors
to members and staff. In this division you will find individual CPAs
with specific talent and experience in all areas of auditing and accounting. |
|
T501 |
Accounting
and Review Services – A technical committee that is a resource
to NYSSCPA members regarding accounting and reporting issues as they
pertain to compilation and review services for non-public entities.
Those who should join are members who have an interest in or desire
to increase their knowledge in accounting and review services. |
|
T505 |
Auditing
Standards and Procedures – The Auditing Standards and Procedures
Committee is responsible for commenting on AICPA Auditing Standards
Board Exposure Drafts and answering other auditing inquiries from
other authoritative bodies. This committee is also responsible for
developing educational programs on general auditing topics, encouraging
members to write auditing articles for The CPA Journal, answering
inquiries on auditing from members and performing any other audit
related task as requested by the NYSSCPA. This committee is comprised
of CPAs’ mostly from small to medium sized firms with some national
firm representation. The members have the opportunity to use the committee
as a “sounding board” for auditing issues they encounter
in their own practices. They also have the opportunity to participate
in standard setting through the committee’s responses to Exposure
Drafts, meetings with the ASB Emerging Issues Task Force and emerging
focus on the PCAOB. |
|
T511 |
Financial
Accounting Standards – The committee is responsible for preparing
response letters for the Society to proposals from the Financial Accounting
Standards Board (FASB), Accounting Standards Executive Committee (AcSEC)
of the AICPA and the International Accounting Standards Board (IASB).
The committee encourages discussion of current accounting developments
through discussion of technical inquiries, joint activities with industry
committees and meetings with representatives from the FASB, AcSEC
and potentially the PCAOB. Membership is open to all NYSSCPA members
who express interest in the committee and are willing to spend the
time necessary to answer inquiries, respond to Exposure Drafts and
help develop and conduct education programs. |
|
T 513 |
Government
Accounting and Auditing – The
objective of this committee is to identify and respond to issues related
to government accounting and auditing. This committee also prepares
and reviews articles on technical subjects relating to government
accounting and auditing that may be used for publications or reference
by the Society such as The CPA Journal and the Trusted
Professional. The committee also maintains advisory services
to the Society’s members by responding to individually written,
telephone and internet inquiries not requiring research. This committee
also maintains liaison between the Society and both governmental and
non-governmental organizations related to government accounting and
auditing. |
| T
537 |
International
Accounting and Auditing –
The objective of this committee is to have a more informed membership,
and contribute our voice to the formulation of international standards
and policy. This committee focuses on the accounting by and auditing
and regulation of foreign entities whose financial statements are
used in the US (these entities include the foreign subsidiaries or
affiliates of a US entity); the accounting and reporting on financial
statements prepared for use in other countries; and the process of
harmonization and convergence of accounting and auditing standards
around the globe. |
|
T525 |
SEC
Practice – This committee focuses on securities regulation
and the accounting, disclosure and reporting required of all registrants
in every industry, and on activities of the PCAOB. The committee holds
an annual SEC-FASB Conference, an annual SEC-PCAOB Conference and
other technical sessions, reviews significant SEC enforcement actions,
and responds to SEC proposals that directly affect accountants in
public practice and private industry. Those who should join are members
who have experience or are involved with SEC accounting and auditing,
want to be up-to-date with SEC and professional practice matters,
and want to actively participate in committee meetings and Society
affairs. |
| T
608 |
Technology
Assurance –
The Technology Assurance Committee is a group of CPA's
interested in technology assurance that work for professional service
firms, private industry, academia and government, and includes sole
practitioners. The committee identifies and discusses technology assurance
issues related to services that CPA's provide to their clients and
employers. It presents a series of seminars open to Society members
and the general public on important issues affecting technology assurance,
maintains a page on the Society’s web site with information
about the committee and its members, featured articles, seminars,
web site of the month, and other information. It submits relevant
articles to the Society's publications and provides comment on accounting
or auditing standards dealing with technology issues. Members who
join the committee can expect to increase their reputational capital
by being recognized as technology assurance leaders and increase their
human capital by expanding their theoretical and practical knowledge. |
|
Consulting Services Division |
| 600 |
Consulting
Services Oversight Committee ^ - The oversight committee forwards
critical feedback and /or requests for assistance from the Society
as needed and ensures that its subordinate committees fulfill the
requirements of their Committee Action Plans. It provides critical
information that may affect members serving on the respective committees,
receives frequent updates from its committees at its bimonthly meetings
and provides guidance or assistance to committee chairpersons as needed.
|
| 609 |
Anti-Money
Laundering and Terrorist Financing - This committee is
comprised of professionals focused on providing subject area expertise
relating to anti-money laundering and terrorist financing. It builds
strategic relationships with members, academics, prosecutors, law
enforcement agencies and other professional organizations that may
be involved in this area of practice, analyzes current trends and
prepares topographical studies, contributes to the body of professional
literature, sponsors an annual conference, provides a forum for addressing
members’ issues in this area and serves as a resource to and
coordinates with other committees potentially affected by these issues,
such as the Auditing Standards, Banking and Relations with the Legal
Community Committees. |
|
T 516 |
Bankruptcy
and Financial Reorganization – The committee serves to recognize
and respond to the needs of the members of the Society in all areas
of accounting, auditing, taxation and consulting, in the specialized
areas of bankruptcy, restructuring and workouts. It provides technical
guidance to members through seminars, meetings, articles and programs,
and maintains a member advisory service by answering written and telephonic
inquiries not requiring research. It also reviews articles on technical
subjects and governmental regulations, reviews and develops positions
on exposure drafts issued on matters relating to the areas within
the scope of the committee and maintains a liaison between the Society
and industry, government and other organizations. |
|
T 607 |
Business
Valuation – The committee serves as a resource for information
on the current and evolving techniques and methodologies available
for various business valuation purposes. It sponsors a conference
and other educational programs, holds technical presentations, addresses
proposed accounting rules and has a technical response subcommittee
to assist members with business valuation issues. |
|
T 606 |
Information
Technology – This committee focuses on the management of information
technologies as related to real world solutions for business processes.
It provides a forum for members to discuss the application of new
and existing information technologies to businesses and the profession. |
|
T 533 |
Litigation
Services - The mission of the committee is to educate and
advise NYSSCPA members on litigation services, fraud and forensic
accounting. The educational effort is achieved through conferences
and articles. The committee meets monthly in an effort to identify
current issues in fraud and litigation services. These current issues
are discussed and presented by leaders in the field and frequently
become the topics for articles and conferences. The leaders are attorneys
and litigation product specialists. Areas covered include internet
fraud, IP litigation, NASD arbitrations, expert witness training and
litigation databases. |
| T
801 |
Mediation
and Arbitration – The committee administers the Society's
mediation and arbitration program, which assists in the resolution
of disputes between or among members. It also encourages members to
become qualified alternative dispute resolution ("ADR")
neutrals in business disputes and advocates public acceptance of CPAs
as qualified ADR neutrals. The committee promotes among members the
utilization of mediation and arbitration techniques for dispute resolutions. |
|
Development of the Profession Division |
| 4000 |
Development
of the Profession Oversight Committee ^ - The committee monitors
and coordinates activities of the Development of the Profession Division
and serves as a forum whereby the committees of the division can seek
guidance, support and assistance in achieving their goals in areas
such as preparatory education, recruiting, practice management, human
resource concerns and other areas that foster the development of the
profession. |
|
985 |
Higher
Education – The committee acts as a liaison between the Society,
practitioners, colleges which prepare students for careers in accounting,
and the New York State Education Department. The committee serves
its constituents by (1) providing a forum for the discussion of curricular
and professional issues in accounting education, and (2) making recommendations
for change to the Society's leadership. |
|
2003 |
Large
and Medium-Sized Firms Practice Management – The committee
provides a forum to discuss and exchange information on issues facing
large and medium sized firms in today’s environment. Meetings
include regularly scheduled technical presentations on topics of interest
to professionals associated with large and mid-size practices. |
|
2005 |
Small
Firms Practice Management – The committee provides a forum
to discuss the unique issues facing smaller firms in today’s
environment. Meetings include guest speakers on topics relevant to
small firm practice management. |
| Industry
Division |
| Industry
Oversight Committee (^ 3000) - The oversight committee provides
guidance on matters relating to members who are not in public accounting,
including industry, government and education; and to the specialist
industry committees of the Society, which include both practicing
and non-practicing members. It identifies the needs of members in
industry and ensures the Society will provide such members with the
services and information required to expand their skills in a dynamic
business environment. The committees in the division sponsor conferences
and seminars to support specific industries and also hold sessions
that qualify for CPE, to which all members in industry are invited.
|
| T056 |
Agri-Business
- rovides a forum for members who work in or have an interest in the
agri-business area. The committee identifies reviews and disseminates
information with regard to FDA compliance, competitive markets, risk
management, diversification and other topics of concern. Committee
is a resource to members regarding developing accounting, financial
reporting and related business issues for the industry. |
|
T 504 |
Apparel
and Textile – To provide a forum to help members in industry
and public practice regarding current and emerging issues affecting
the apparel and textile industries. Invites industry related speakers
to discuss relevant and emerging topics at monthly committee meetings
and sponsors an evening technical session on industry-related topics.
The committee provides membership a consulting service by answering
industry related accounting, auditing and tax inquiries not requiring
research. The committee is designed for practitioners serving the
apparel and textile industry in public accounting, finance and corporate
capacities. |
|
T 506 |
Banking
– This committee is a resource of the NYSSCPA membership regarding
developing accounting, financial reporting and related business issues
for the banking industry. Those who should join are members of the
Society in the banking industry as well as those in private practices
that audit or provide advisory services to the industry. In addition,
CPA’s from various regulatory agencies are drawn to this committee. |
|
T 536 |
Chief
Financial Officers – The mission of the committee is to provide
and develop a forum for NYSSCPA members who are senior financial executives
in industry (CFO’s, Controllers, VP’s of Finance), where
they can meet and exchange ideas and knowledge. The committee holds
regular meetings that offer the opportunity to network and exchange
ideas and hear speakers cover topics that are relevant to senior financial
executives in industry. It also represents and promotes the views
of senior financial executives in industry to the leadership of the
Society. The committee develops an annual conference and other events
with the dual purpose of providing useful CPE to senior financial
executives while creating awareness of the committee and its benefits
to members in industry. |
|
312 |
Community
Business, Cooperation with – The committee’s mission
is to increase the visibility of the CPA professional and to offer
insight to the public on the diverse impact the CPA can have on small
businesses. The committee will accomplish this through a series of
outreach programs including seminars, media placements and the Internet. |
|
T 507 |
Construction
Contractors – The mission of this committee is to be a resource
to members in private and public practice through educational programs,
committee membership participation and networking activities. This
committee provides a forum for information exchange, legislative agendas
and has outside speakers at committee meetings. The committee responds
to industry exposure drafts, technical inquiries and holds an annual
construction conference. Committee members should have basic knowledge
and interest in the construction industry encompassing accounting,
tax, auditing, and consulting. |
|
T 508 |
Entertainment
and Sports – This committee is a resource to the NYSSCPA members
regarding emerging and on-going accounting, tax, business issues and
trends relevant to the entertainment and sports industries. The committee
provides a forum for members representing talent to exchange ideas
and information. Provides a liaison between members and the Internal
Revenue Service (the special task forces and divisions that exist
to deal with taxpayers in our affected industries.) Monitors federal
and state legislation relating to the tax laws that affect the businesses
of entertainment and sports. Organizes an annual conference and technical
seminars, comments on relevant exposure drafts, and field’s
technical questions from members and the press. Members who have expertise
in or who desire to expand their knowledge in the area of entertainment
and sports should join. |
|
T 514 |
Health
Care – This committee is a resource to NYSSCPA members regarding
emerging accounting, reporting, reimbursement and tax issues for the
healthcare industry. The committee addresses technical questions from
members, provides liaison with government agencies - in particular
the NYS Department of Health and Social Services - and monitors federal
and state legislation relating to healthcare accounting and reporting
matters. Those who should join are members of all categories who have
expertise in or who desire to increase their knowledge in the healthcare
industry. Committee members author articles for The CPA Journal
and The Trusted Professional, coordinate annual conferences,
provide input to those who make policy decisions regarding regulations,
accounting principles and reporting matters. |
|
T 515 |
Hospitality
– The committee produces seminars to update the Society members on
current practices, issues and trends in the hospitality industry and
provide members with a chance to network with other hospitality professionals.
It promotes interaction and idea sharing between members of the committee
and Society members interested in hospitality and the committee answers
members’ technical inquiries regarding the hospitality industry. |
| T3002 |
Investment
Management – This committee is for those who work
in or are interested in the area of investment management, including
financial institutions and products, focusing on non-tax aspects such
as accounting, analysis, operations and regulation. It reviews and
discusses the accounting and operational implications for originators,
intermediaries, and end users of new and existing financial products
that would include debt, equity, and derivative financial instruments.
The committee examines developments in areas of hedge funds, risk
management of financial assets and liabilities, valuations, credit
analysis and operations. It also comments on relevant legislative
and regulatory proposals, sponsors an annual conference, addresses
technical questions from members, liaisons with government agencies
and writes articles for the CPA Journal. |
| 3001 |
Legal
Community, Relations with the - The committee is composed
mostly of Society members who are also graduates of law school. It
establishes formal relationships with the New York State Bar Association
and the Association of the Bar of the City of New York and provides
for member interaction with the NYSBA Steering Committee on Commerce
and Industry. The committee also comments on legislative proposals,
recommends positions on multidisciplinary issues to the NYSSCPA Board
and Executive Committee, assists members of the legal community, including
the judiciary, to better understand the roles of the accountant and
auditor and the services offered by the CPA profession, interacts
with the National Conference of Lawyers and CPAs and assists NYSSCPA
chapters in arranging networking events with lawyers.
|
|
T 520 |
Not-for-Profit
Organizations – The mission of this committee is to be a resource
to the membership of the Society for accounting issues affecting not-for-profit
organizations; to provide leadership in implementing and understanding
new standards and interpretations through education; and to serve
as liaison between the Society and industry, government and other
related organizations. The committee serves as a means to address
and resolve compliance issues with the Charities Bureau, prepares
and reviews articles on subjects related to not-for-profit issues
and provides a means to respond to exposure drafts related to not-for-profit
accounting. |
|
T 521 |
Public
Schools – The committee’s mission is to recognize the
Society’s professional policy role and their call to the profession
to adhere to the highest ethical standards, while demonstrating commitment
to public and social responsibility. The goal is to use a proactive
and coordinated approach to address public schools accounting and
auditing issues, including the delivery of continuing education and
the development of technical standards that enhances the quality of
service the public receives, while meeting our obligation to serve
the public and the profession at the highest possible level. The committee’s
method of delivery fosters a working partnership between the Society
and other state and local agencies responsible for setting policy
and regulation, for addressing practical implementation, and providing
continuing education in all related practice areas. |
|
T 522 |
Publishing
and Printing – The committee serves as technical resource
for publishing related topics and issues for members as well as other
interested parties and it sponsors an annual publishing conference.
The committee has been comprised of professionals from magazine, book
and newspaper publishers and auditors with expertise in all three
industries. The committee has also moved into areas of multimedia
and new media. |
|
T 523 |
Real
Estate – The committee initiates the identification of emerging
professional issues and prepares, reviews and responds to articles
and exposure drafts that cover matters related to the real estate
industry. It develops the program for the annual real estate conference
and maintains a consulting service for members by responding to inquiries
not requiring research. |
| T3004 |
Risk
Management and Business Insurance – This committee
is for those who have an interest in or are involved with risk management
and insurance for their organization. The committee maintains a risk
management and insurance interest and networking group, supports risk
management as an area of responsibility and career path for CPAs and
others, facilitates an exchange of risk management ideas and know-how,
develops learning opportunities and communications to all NYSSCPA
members concerning risk management knowledge and establishes closer
ties with risk management professionals and risk management organizations,
such as the Risk and Insurance Management Society (RIMS). Generally,
members in industry - CFOs, Treasurers, Controllers, Corporate Risk
Managers - who are involved with or have a strong interest in the
risk management and insurance function of their organization should
join. |
|
T 527 |
Stockbrokerage
– This committee’s goal is to be a resource of NYSSCPA members
regarding developing accounting, financial reporting and related issues
for our industry. The committee provides technical, educational and
networking activities, monitors new accounting rules or legislation
related to the industry and interacts with regulatory bodies such
as the Securities and Exchange Commission, New York Stock Exchange
and NASDAQ. Those who should join are members who have expertise in
or who desire to increase their knowledge in the stockbrokerage industry.
|
|
Tax Division |
| Tax
Division Oversight Committee (* 400) – The objective of this
oversight committee is to guide the supporting committees in this
division and to ensure that they provide integrated coverage of all
areas of taxation for the benefit of the members of the Society. It
assists committees on direction and helps them to increase participation
and satisfy their members’ needs. It also provides guidance
to committees on emerging tax issues and in preparing Society comments
on proposed legislation. |
|
T 403 |
Closely
Held and S Corporations – The committee provides a discussion
forum and dissemination of information to members with respect to
specific sections of Internal Revenue Code and related state laws
dealing with closely held and S corporations. |
|
T 402 |
Consolidated
Returns, Affiliated and Corporations – The overall objective
of the committee is to be responsible for all developments relating
to the filing of consolidated returns for related, affiliated and
controlled groups of corporations. It broadens the knowledge of the
members of the committee and the Society and to addresses technical
issues/developments in the consolidated return area on behalf of the
Society. The committee sponsors an annual CPE presentation on consolidated
return issues, and conducts annual joint technical sessions with other
technical committees, such as the Mergers and Acquisitions Committee.
It prepares and encourages articles for The CPA Journal and
The Trusted Professional and provides guidance to the Society
on consolidated return requirements and tax policy matters, and responds
to member questions. |
|
T 424 |
Employee
Benefits – Provides a discussion forum for dissemination of
information to members with respect to specific sections of Internal
Revenue Code and related state laws dealing with employee benefits.
The committee also sponsors an annual conference. |
|
T 407 |
Estate
Planning – This committee provides a discussion forum for
dissemination of information to members with respect to specific sections
of Internal Revenue Code and related state laws dealing with the transfer
tax laws and the planning techniques and strategies available today.
The Estate Planning committee consists of CPAs who may also be attorneys,
CLU’s, ChFC’s, or PFS’s, who practice at the forefront
of estate planning in the U.S. today. The mission is to continue to
educate ourselves, our clients and the general public about the transfer
tax laws and latest planning techniques and strategies available today. |
|
T 408 |
Exempt
Organizations – The committee provides a forum for members
to analyze, discuss and comment on federal and state tax and regulatory
laws as they affect tax exempt organizations, including public charities,
trade associations, private foundations and other charitable trusts.
The committee develops formal educational programs for Society members
and maintains a member advisory service by answering individually
written and telephone inquiries from members. It also prepares and
reviews articles on technical subjects related to exempt organizations,
reviews proposed legislation and regulations in the exempt organization
field, so that the Society may make appropriate comment to federal
and state tax policy makers, and maintains liaison between the Society
and federal and state governmental organizations. |
|
T 409 |
Income
of Estates and Trusts – This committee serves as a resource
to the NYSSCPA members regarding emerging estate and gift and income
taxes and fiduciary accounting. The committee provides technical,
educational (conferences and seminars) and networking activities for
the members of the Society. The committee monitors federal and state
legislation relating to transfer and income tax matters, provides
the opportunity to comment upon exposure drafts for new standards,
pronouncements and reimbursement issues as well as implementation
and interpretative guidance. All categories of members who have expertise
in or who desire to increase their knowledge in the trusts and estates
field should join. |
|
T 410 |
Internal
Revenue Service, Relations with – The committee works closely
with IRS District and Service Center offices and attempts to identify
ways to simplify and reduce the tax compliance burden. Various meetings
are held with IRS representatives to explore issues and matters. It
staffs a member hotline to answer IRS Practice & Procedure questions
and publishes IRS procedural articles for The CPA Journal and an IRS
directory listing key IRS office locations, personnel and their respective
phone numbers. Members who are tax professionals in public or private
practice, government or education who have an interest in and are
involved with Internal Revenue Service matters are likely to find
serving on this committee an interesting, enlightening and rewarding
experience. |
|
T 411 |
International
Taxation – The committee serves as a resource to NYSSCPA members
regarding cross border tax issues. Provides technical assistance,
educational programs and networking activities. Monitors Federal and
State legislation and regulations relating to cross border tax issues
including reporting obligations. Provides a format for commenting
on pending tax laws and regulations affecting cross border tax issues.
Committee provides opportunity to grow in knowledge in the international
tax area. |
|
T 404 |
Mergers
and Acquisitions – The objective of this committee is to provide
a dynamic forum in which Society members can discuss and analyze emerging
transactional tax issues as they relate to mergers and acquisitions.
Society members or associate members that are interested in establishing
or enhancing their knowledge and network base in the challenging realm
of transactional tax consultation should join this committee. Prior
professional or education experience in this field in not required. |
|
T 413 |
New
York, Multistate and Local Taxation – The committee fosters
a relationship with the Commissioners and officials of various tax
departments, and maintains an open line of communications. It provides
technical assistance and disseminates information to the members through
education programs, answering telephone questions and writing articles.
The committee also proposes and reviews legislative and regulatory
changes in the current tax laws and procedures to simplify State,
City and local taxation. |
|
T 415 |
Partnerships
and
LLCs – The committee explores, analyzes and educates
members on issues affecting partnership and limited liability companies,
and their partners and members, including tax law changes, planning
strategies, compliance issues and client problems. The committee is
open to all practitioners interested in broadening their knowledge
base and meeting experienced professionals in the partnership area.
In addition, the committee answers technical questions from members
by e-mail communications among committee members and sponsors evening
technical seminars. |
|
T 605 |
Personal
Financial Planning – A professional forum where members of
the committee exchange ideas about current personal financial planning
(PFP) issues that they are facing such as issues of a technical nature,
concerns with licensing and ethical matters. The committee sponsors
two full day annual conferences and publishes in The CPA Journal.
Members of the Society who provide PFP services to their clients should
consider joining along with those who are considering developing a
PFP practice or an investment advisory practice. |
|
T 425 |
Taxation
of Financial Instruments and Transactions– The committee
reviews and discusses the tax implications of new and existing financial
products that would include debt, equity, and derivative securities.
It examines developments as they affect taxation of financial products
such as legislative, regulatory and administrative developments and
judicial cases. The committee sponsors education programs, monitors
legislation, liaisons with government agencies, holds guest speaker
sessions and writes articles for The CPA Journal. |
|
T 421 |
Taxation
of Individuals – The committee provides current information
to its members with respect to tax law changes, compliance procedures
and planning alternatives as they relate to the taxation of individuals.
It sponsors education programs, holds technical presentations at meetings,
writes articles for The CPA Journal and assists members of
the Society with technical inquiries. |