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The Smoke Detector: What to do with client records if you retire, sell or merge your practice

Times are changing in the CPA profession. The age of technology is upon us, and most CPAs have slowly but surely started to migrate to the world of practicing paperless. However, we, as CPAs, still seem to be perpetually drowning in paper. Client files, audit workpapers or old tax returns...


Blog Entry
THE SMOKE DETECTOR: Countdown to the Top 10 Blogs of 2016

As with every year, several topics arose during 2016 that garnered the attention of our profession. We have an informative library of well-written articles on our CPA Center of Excellence® Online Community , which made narrowing the selection a fun exercise. From bold challenges and...


Blog Entry
THE SMOKE DETECTOR: Moving Toward a New Learning Model

Change is never easy. However, to improve and progress, change is necessary. From my time serving on the AICPA Council, it was very apparent Indiana was a leader in the profession. This is again true with the historic rule change adopted by the Board of Accountancy in July, signed by Gov....


Blog Entry
The Smoke Detector: Who Would Have Guessed Our Profession Would Break Another Barrier? Well. Maybe

It finally happened. Many of us thought the day would never come. However, in approximately three weeks it becomes a reality. For years, I’ve wondered (and honestly even joked about) if it would ever occur … CPAs on television or the big screen. The movie, The Accountant , will...


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THE SMOKE DETECTOR: Indiana Continues to Lead in Ethics Education

Change .... Improvement ... Progress …That is what is happening. As you know we have an ethics requirement as part of our continuing professional education. Ideally this education is not simply to see if we can sit in a room for a period of time to get credit. Rather, it is to improve our...


Blog Entry
THE SMOKE DETECTOR: What is Competency-Based Training?

For a few years now we have been hearing from the Indiana CPA Society about the need for competency-based training. A year ago, the Society was able to get the Indiana Board of Accountancy to accept the Society’s competency-based courses in Collaboration & Networking, Communication Skills,...


Blog Entry
THE SMOKE DETECTOR: Understanding Fraud And Upholding Integrity

I found a recent article, rather a quiz, entitled “ What’s your fraud IQ? ” in the February 2015 issue of the Journal of Accounting of interest. The quiz has appeared regularly in the JOA for several years, and if you’ve never taken it, I’d recommend that you do so. Not only will you see...