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1. AICPA, CPA Canada to collaborate in forensics, technology advisory services   WebExclusive

BY Ken Tysiac
Members of the Chartered Professional Accountants of Canada (CPA Canada) will have access to a broad portfolio of specialized information through the AICPA Information Management and Technology Assurance Section and its Forensic and Valuation Services Section.Under an agreement announced Friday, CPA Canada members can join those sections and will have the opportunity to obtain the Certified in Financial Forensics (CFF) and Certified Information Technology Professional (CITP) credentials.

2. IRS oversight of CPAs who provide valuation services  

BY Michael Gregory, ASA, CVA, and Renée Marino, CPA/ABV, CFA, ASA
Under Sec. 6695A, enacted by the Pension Protection Act of 2006, P.L. 109-280, appraisers may face monetary penalties for appraisals that lead to substantial and gross valuation misstatements on returns. This section is intended to provide greater assurance that all appraisers and appraisals meet a minimum threshold of qualification.

3. How to value a CPA firm for sale  

BY Joel Sinkin and Terrence Putney, CPA
One of the key components of a CPA succession plan is the sale or transfer of the retiring CPA’s ownership interest. How is the value of that interest determined? In most circumstances, the value of an owner’s interest is different when selling to an external buyer than it is in an internal transaction.EXTERNAL SALESThe most common question about accounting firm sales the authors are asked when teaching CPE courses is “What is the multiple (of billings)?” The multiple is determined by four main factors:1.

4. Q&A: Top issues in business valuation  

BY Chris Baysden
Business valuation experts have been practicing in an evolving landscape for the past several years. New standards, changing technology, and an aging population are all playing a part in effecting changes.The JofA organized a round-table discussion of the important issues affecting CPAs who advise clients on business valuation matters.

5. AICPA asks Congress to block change in DOL fiduciary rule for ESOP appraisers   WebExclusive

BY Chris Baysden
The AICPA has endorsed legislation designed to block any proposal from the U.S. Department of Labor (DOL) that would change the definition of “fiduciary” as it applies to the valuation of employee stock ownership plans (ESOP). The DOL in recent years has sought to expand the definition of a fiduciary under the Employee Retirement Income Security Act (ERISA) to include independent appraisers of ESOPs.

6. Fraud hotlines: Don't miss that call   CPEDirect

BY Christine P. Andrews, DBA, and Brian P. LeBlanc, CPA
Tip lines are one of the most effective tools organizations possess for detecting and preventing fraud. Fifty-nine percent of forensic and valuation CPAs participating in the AICPA’s 2011 Forensic and Valuation Services Trend Survey said internal whistleblower hotlines would lead to improvements in preventing fraud in the next two to five years.

7. Gifts-in-kind: What are they worth?  

BY Jennifer Brenner, CPA
A number of investigative articles have been written by the media and charity watchdog agencies questioning the valuation of gift-in-kind (GIK) contributions received by not-for-profit entities (NFPs). These articles identify various approaches to valuing GIKs, focusing on the large disparities between conclusions reached by NFPs, and questioning the application of U.S.

8. Top concern of FVS practitioners: Business development  

BY Chris Baysden
The top priorities of forensic and valuation services (FVS) accountants have changed drastically over the past few years, with business development concerns outpacing technical issues, according to a new AICPA study. The 2013 FVS Membership Top Issues Survey found that “bringing in new clients,” the classic business development imperative, ranked as the top issue facing respondents.

9. Auditors of fair value now eligible for ABV credential   WebExclusive

Auditors of fair value for financial reporting are eligible for the AICPA Accredited in Business Val

10. Survey: Business development now tops FVS practitioners’ list of concerns   WebExclusive

BY Chris Baysden
The top priorities of forensic and valuation services (FVS) accountants have changed drastically over the past few years, with business development concerns outpacing technical issues, according to a new AICPA study. The 2013 FVS Membership Top Issues Survey found that “bringing in new clients,” the classic business development imperative, ranked as the top issue facing respondents.
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