March-April 2022
In this issue:
- A Never-Ending Busy Season
- Sustainability Reports Rapidly Becoming Expected Disclosure
- Midyear Board of Directors and Members Meeting
- Infrastructure Investment and Jobs Act Includes Several Tax Provisions with Little Fanfare
- Are You Career Ready?
- Hindsight is 20/20
- Putting a Pink Collar on the Fraud Diamond
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A Never-Ending Busy Season
We want to help you manage busy season, regardless of how long yours lasts. Be sure you’re taking advantage of these resources available with your membership.View Article -
Sustainability Reports Rapidly Becoming Expected Disclosure
Although not part of the Securities and Exchange Commission (SEC) disclosure regime, the Sustainability Report is taking its place in what is rapidly becoming a triumvirate of reports that guide investors in their portfolio allocation.View Article
Advancing
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CPE
Midyear Board of Directors and Members Meeting
The first in-person Board of Directors and Members Meeting in two years brought together TXCPA leaders in Irving, Texas Jan. 21-22, 2022. There was a feeling of joy to be in each other’s company again. To help protect the health of all, a virtual participation option was available.View Article -
Infrastructure Investment and Jobs Act Includes Several Tax Provisions with Little Fanfare
As is typical of large bills, several lesser publicized issues were also addressed. Included among these issues are several notable tax items. These items are not necessarily related to infrastructure spending but address a hodgepodge of issues.View Article
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Advancing
Are You Career Ready?
So called "soft skills" are key indicators of career readiness and predictors of a successful transition into the workplace for recent college graduates. Readiness for an accounting career demands a skill set beyond the material taught from a textbook in the typical undergraduate accounting programs.View Article -
Hindsight is 20/20
This overview of the Wirecard scandal investigates the tools used to conduct the accounting manipulation and the environments that helped contribute to the fraud. It also discusses the short-term and long-term outcomes and implications of the scandal.View Article
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Putting a Pink Collar on the Fraud Diamond
According to the Federal Bureau of Investigation’s 2019 Crime in the U.S. report, embezzlement was one of only two offenses where women were charged more frequently than men (FBI, 2019). The main types of justification women give for embezzling are loyalty (family needs) and lifestyle (luxury), and women are more likely to have a gambling problem.View Article
CHAIR
Mohan Kuruvilla, Ph.D., CPA
PRESIDENT/CEO
Jodi Ann Ray, CAE, CCE, IOM
CHIEF OPERATING OFFICER
Melinda Bentley, CAE
EDITORIAL BOARD CHAIR
Jennifer Johnson, CPA
MANAGING EDITOR
DeLynn Deakins
ddeakins@tx.cpa
COLUMN EDITOR
Don Carpenter, MSAcc/CPA
WEB EDITOR
Wayne Hardin
CLASSIFIEDS
DeLynn Deakins
Texas Society of CPAs
14131 Midway Rd., Suite 850
Addison, TX 75001
972-687-8550
ddeakins@tx.cpa
Editorial Board
Shivam Arora, CPA-Dallas;
Derrick Bonyuet-Lee, CPA-Austin;
Aaron Borden, CPA-Dallas;
Don Carpenter, CPA-Central Texas;
Melissa Frazier, CPA-Houston;
Rhonda Fronk, CPA-Houston;
Aaron Harris, CPA-Dallas;
Baria Jaroudi, CPA-Houston;
Elle Kathryn Johnson, CPA-Houston;
Jennifer Johnson, CPA-Dallas;
Joseph Krupka, CPA-Dallas;
Lucas LaChance, CPA-Dallas, CIA;
Nicholas Larson, CPA-Fort Worth;
Anne-Marie Lelkes, CPA-Corpus Christi;
Bryan Morgan, Jr, CPA-Austin;
Stephanie Morgan, CPA-East Texas;
Kamala Raghavan, CPA-Houston;
Amber Louise Rourke, CPA-Brazos Valley;
Nikki Lee Shoemaker, CPA-East Texas, CGMA;
Natasha Winn, CPAHouston.
CONTRIBUTORS
Melinda Bentley; Kenneth Besserman; Holly McCauley; Shicoyia Morgan; Craig Nauta; Kari Owen; John Ross; April Twaddle