March/April 2023

IN THIS ISSUE:
What Changes Are Coming to the 2024 CPA Exam?
Special Supplement - Women in Leadership
Improving Your Technology Stack
Virtual Currency and Taxes
Is Accounting a STEM Field? Why It Matters
CPE Article - SPAC Transactions: Risk of Goodwill Impairments Post de-SPAC
The 2023 Legislative Session – Back to Normal?
Why Women are Critical for Your DEI Initiative
Chair's Message
Featured Article
What Changes Are Coming to the 2024 CPA Exam?

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women in leadership
Special Supplement - Women in Leadership
Women have broken barriers and have become leaders in the accounting and finance profession. This special supplement details some of the challenges women face and provides advice on how to build an executive presence despite them.Read More Download Issue -
Improving Your Technology Stack
Quickly expanding technology options don't make it easy to align devices and software in an efficient way that makes sense for your business. This article offers five approaches to help decision makers discover new cost-effective solutions in the market.Read More Download IssueTechnology stack
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taxable
Virtual Currency and Taxes
Though Congress and the IRS have tried to rein in and make taxpayers more accountable for trading in virtual currency, it is still an area where practitioners lack good guidance.Read More Download Issue -
Is Accounting a STEM Field? Why It Matters
The idea that accounting should be considered STEM may initially be surprising but upon delving into the logic and the evolution of the field, there is solid justification for the classification.Read More Download IssueSTEM
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SPAC
SPAC Transactions: Risk of Goodwill Impairments Post de-SPAC
Access to equity capital markets is critical for companies in the high-growth phase. Special Purpose Acquisition Companies (SPACs) are publicly traded shell companies that provide a way for private companies to become public. This article focuses on an unintended consequence that post de-SPAC companies may encounter with goodwill.Read More Download Issue -
The 2023 Legislative Session – Back to Normal?
Our advocacy efforts in the Texas Legislature are focused on the CPA pipeline. Proposed legislation would allow students and CPA candidates to begin taking the CPA Exam after completion of 120 hours, rather than needing to wait until finishing all 150 semester hours before testing.Read More Download Issuepriority legislation
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Sheila Enriquez
Chair's Message
A special supplement focused on women in leadership is part of this issue of the magazine. Several successful female Texas CPAs share advice with other women who want to take leadership roles at their firms, businesses and in the profession.Read More Download Issue
CHAIR
Sheila Enriquez, CPA
PRESIDENT/CEO
Jodi Ann Ray, CAE, CCE, IOM
CHIEF OPERATING OFFICER
Melinda Bentley, CAE
EDITORIAL BOARD CHAIR
Baria Jaroudi, CPA
Staff
MANAGING EDITOR
DeLynn Deakins
TECHNICAL EDITOR
Brinn Serbanic, CPA, CFP®
COLUMN EDITOR
Don Carpenter, MSAcc/CPA
WEB EDITOR
Wayne Hardin
CLASSIFIEDS
DeLynn Deakins
Texas Society of CPAs
14651 Dallas Parkway, Suite 700
Dallas, Texas 75254-7408
972-687-8550
ddeakins@tx.cpa
Editorial Board
Arthur Agulnek, CPA-Dallas;
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;
Nicholas Larson, CPA-Fort Worth;
Anne-Marie Lelkes, CPA-Corpus Christi;
Alyssa Martin, CPA-Dallas;
Bryan Morgan Jr., CPA-Austin;
Stephanie Morgan, CPA-East Texas;
Kamala Raghavan, CPA-Houston;
Amber Louise Rourke, CPA-Brazos Valley;
Barbara Scofield, CPA-Permian Basin;
Nikki Lee Shoemaker,
CPA-East Texas, CGMA.
Design/Production/Advertising
Media By Design, LLC
mediabydesign@gmail.com
CONTRIBUTORS
Melinda Bentley; Kenneth Besserman, JD; Kristie Estrada; Roxanne LaDu; Holly McCauley; Linda Messing; Craig Nauta; Kari Owen; April Twaddle