Skip to main content
Search
The HUB
Cart
0
Login
Join
My Account
My Account
My Profile
My Profile
Communications
Email Subscriptions
Pay Dues
Password Reset
My Benefits
My Benefits
Membership Card
My CPE & Events
My CPE & Events
Upcoming Registrations
CPE Tracker
Self Study
The HUB
My Organization
My Organization
Manage My Organization
Join the Find a CPA Directory
Join the Career Guide
My Online Transactions
My Online Transactions
Manage My Cards
Get Involved
Get Involved
CPE/Event Calendar
Committees
Roundtables
Volunteer Opportunities
Firm Ambassador Program
Sponsor, Advertise & Partner
Donate
Volunteer Opportunities (Tool)
CPE & Events
CPE & Events
Conferences
Seminars & Webinars
Committees & Roundtables
HUB Go-Live
Networking Events
FREE CPE
On-Demand CPE
CPE Packages
Leadership Development
Careers
Careers
Job Seekers
Employers
Per Diem Jobs, Internships & Adjunct Positions
Upload Your Resume
Career Guide
Stay Informed
Stay Informed
News & Updates
Publications
Publications
SumNews Magazine
SumNews Author Guidelines
CPA Firm Guide
Friday@Five
Legislative Brief
Knowledge Center
Mergers, Acquisitions & Classifieds
HR Resources
Record Retention Guide
Vendor Directory
About
About
Who We Are
Staff & Leadership
Staff & Leadership
Board of Directors
Executive Councils (Appointed)
Membership Rates
Contact Us
Bylaws
Resources
Resources
Benchmarking Data
Wellness Center
For The Public
For The Public
Request a Speaker
Request a Volunteer
Find a Firm
Why a CPA?
For Your Career
For Your Career
Become a CPA
Scholarships & Financial Assistance; Educator Resources
CPA Firm Guide
Career Center
For the Profession
For the Profession
Diversity, Equity & Inclusion (DEI)
Peer Review
Government Affairs
Educational Foundation
For Firms
For Firms
Post a Per Diem Job or Internship
Firm Sponsored Membership (FSM) Program
Mergers, Acquisitions & Classifieds
Manage My Firm
Firm Ambassador Program
Vendor Directory
Career Center
HR Resources
For Corporate Financial Professionals
For Students & Educators
For Students & Educators
Educators
Students
Scholarships & Financial Assistance
Find a CPA
Career Guide
Peer Review
Volume 25, Number Twenty-Nine
July 24, 2015
Download Document
