March/April 2022
Featured Article
Are You Career Ready?
IN THIS ISSUE
Are You Career Ready?
Sustainability Reports Rapidly Becoming Expected Disclosure
Hindsight is 20/20
Midyear Board of Directors and Members Meeting)
Infrastructure Investment and Jobs Act Includes Several Tax Provisions with Little Fanfare
CPE ARTICLE: Putting a Pink Collar on the Fraud Diamond
A Never-Ending Busy Season
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Advancing
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 Download as PDF -
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 Download as PDF -
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 Download as PDF -
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 Download as PDFCPE -
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 Download as PDF -
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 Download as PDF
CHAIRMAN
Jason Freeman, JD, CPA
PRESIDENT/CEO
Jodi Ann Ray, CAE, CCE, IOM
EDITORIAL BOARD CHAIRMAN
Baria Jaroudi, CPA
Staff
MANAGING EDITOR
DeLynn Deakins
TECHNICAL EDITOR
Brinn Serbanic, CPA, CFP®
technicaleditor@tx.cpa
COLUMN EDITOR
Don Carpenter, MSAcc/CPA
WEB EDITOR
Wayne Hardin
DIRECTOR, MARKETING AND COMMUNICATIONS
Melinda Bentley, CAE
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
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
Jennifer Johnson, CPA-Dallas
Joseph Krupka, CPA-Dallas
Nicholas Larson, CPA-Fort Worth
Anne-Marie Lelkes, CPA-Corpus Christi
Randy Lokey, CPA-Dallas
Alyssa Martin, CPA-Dallas
Stephanie Morgan, CPA-East Texas
Kamala Raghavan, CPA-Houston
Barbara Scofield, CPA-Permian Basin
Design/Production/Advertising
Media By Design, LLC
mediabydesign@gmail.com
CONTRIBUTORS
Melinda Bentley; Roxanne LaDu; Holly McCauley; Craig Nauta; Kari Owen; April Twaddle; Patty Wyatt