Going Concern

Technology

Five Ways Windows 7 Will Make Your Life Easier

GoingConcern
October 5, 2010

The following post is republished from AccountingWEB, a source of accounting news, information, tips, tools, resources and insight–everything you need to help you prosper and enjoy the accounting profession.

Beyond the world of Windows XP, there lies a new age in computers. When the time comes for you to switch to Microsoft’s newest operating system, 7 will be waiting for you with enhancements that will make your transition extremely pleasing.

No need for overly pricey third-party software; these enhancements come ready out of the box and pack a punch that will make you wish you had switched to 7 sooner.

Jump Lists – Windows 7 makes it easy to access your most used documents, spreadsheets, Web pages, and media. Simply right click on an item in your task bar and a list of your most recently used items will appear in a popup window. You also can pin documents, much like a bookmark, and your document will always be listed in the jump list, ready to open with a simple click.

Snap – Making two applications align on your screen is no longer a hassle. With Windows Snap you can drag the windows to the left or the right of the monitor, and the applications will simply and easily be aligned on your screen. You also can drag a window to the top of your screen for easy maximizing. This feature is incredibly useful while dragging applications from one monitor to another.

Shake – If you ever get distracted by countless number of open applications on your desktop, with Shake, you can click and hold on any of the applications’ task bar, shake your mouse around, and all of your other applications will magically minimize. If you want to restore the applications, click on your open application, and just give it another shake. The windows will reopen.

Location Aware Printing – Have you ever taken your office laptop home, tried to print that one file you needed only to realize that you accidentally tried to print it to your office printer? With Windows 7, when your computer changes networks from home to office or office back to home, your computer will remember what printer you last used at each location and will automatically default to that specific printer. You won’t have to waste time changing your default printers.

Windows Touch – With the rise of touch screen electronics, Windows 7 comes equipped to work with touch screen computers and monitors. Not only does this feature work with single touch monitors, Windows 7 comes equipped with multi-touch, for very simple and very easy navigation around your computer. You can fly through your applications, photos, and media all with just a touch.

About the author:
David Rowe is a managed services consultant at Xcentric, which specializes in Cloud Computing and IT consulting for CPA firms. Rowe graduated from the University of Georgia in Athens, GA. He can be reached at (678) 297.0066 or at info@xcentric.com. Follow Xcentric at xcentric.com/blog and www.twitter.com/xcentric.

News

Today in Hot Accountants: “B-Tag” Thinks First Date Sex Is Skanky, ‘I Love You’ Is a Compliment

Caleb Newquist
October 5, 2010

Yesterday we threw up some accountant student eye candy courtesy of Cosmo’s Bachelor Blowout.

Thanks to Above The Law Managing Editor, David Lat, we’ve discovered even more gratuitous accountant chestiness for those interested.

This time the young man’s name is Tripp Davis and he’s representing Mississippi. Tripp has a few real-world years under his belt so this may be his last chance at superficial fame and fortune.

Some select details on the man who was a Tripp long before a time when we knew who the Palins were (God, we miss those days):

His buddies call him: “B-Tag, because I’m big, tall, and goofy!” [switch a couple letters around and you’ve got yourself something else interesting]

Relationship style: “I won’t date a girl unless I can see myself marrying her down the road. Then I jump into it.” [That’s a Southern Man for you.]

Melt-his-heart words: “I think ‘I love you’ is the best compliment a guy can hear.” [We’ll give him the benefit of doubt here.]

Sex on the first date: “Skanky” [Obvious lie.]

Girls going commando: “Sexy” [Is there another answer to this question?]

Do you manscape? “Yes.” [See our previous comment.]

Okay, so Tripp is a tall Southern gentleman and we’ve got the young Missouri college student. Since we can’t get ahold of Carl’s transcripts or Tripp’s performance reviews, we’ll have to go purely on looks. Judge away.

Mississippi Bachelor 2010 [Cosmopolitan]

Decision Time for One Recruit: Deloitte or KPMG?

Caleb Newquist
October 5, 2010

Returning again with another edition of accounting career therapy, a recruit has two offers – one from Deloitte, one from KPMG. Rather than speak to their friends, family or flip a coin, they emailed us.

Need help making your next career move? Been taking a beating at work and need inspired? Need help deciding if you’re too hot for accounting? Send us your query (and pictures) to advice@goingconcern.com and we’ll be happy to help/judge.

I have an offer from Deloitte and KPMG. Where I reside, the local Deloitte is almost twice as large than the local KPMG, but is also known to work longer hours. Of course, rankings will say that Deloitte is better than KPMG and seemingly pays more according to my research done on this very site. I don’t want to seem shallow, but I am at the moment. Should I go for the money/prestigious name or the shorter hours?

On a side note, I’m honestly only looking to a 5- to 6-year plan in public accounting (hopefully to make manager). With that in mind, what route would you take between Deloitte and KPMG?

Ahhh, the firm versus firm debate. One of the oldest and stupidest to be had. But it’s fun, so let’s indulge, shall we?

Regardless of the back and forth you might read in the comments, judging the firms collectively is a waste of time. There are “good offices” and “bad offices” at each firm. How you choose to define “good” and “bad” is up to you but it sounds like you’ve painted yourself into a corner, saying “Big prestigious firm = good,” “Money = good” and “Long working hours = bad.” Choosing a firm based on this perception is futile exercise. The difference in money won’t be life changing and “shorter hours” probably won’t feel shorter. Trust us.

And you know who agrees with us? DWB.

Clearly in this situation, the KPMG recruiters did a better job managing (i.e. bullshitting) the “long hours” argument. Long hours are a simple fact of life. Unless you want to work at the Post Office, you’ll be hard pressed to find 9a-6p. Also, remember that regardless of where you start your career you will find yourself at the bottom of the food chain. Welcome to the Big 4, kid.

Try this on for size – forget money, prestige and long hours. What about – gasp – choosing the firm that seems like the best fit for you? Did you like the Deloitte people or were they snooty two-shoes? Did the KPMG people seem like a fun bunch or were they all work and no play, thus a bunch of dull mofos? You’re going to have to work with these people EVERY. SINGLE. DAY. And many nights. And weekends. Do you want to be around people that you think you’ll enjoy working with or that you’ll consider suffocating with pillow or poisoning their late-night food?

With that in mind, make your choice. Hell, maybe it won’t be either firm but forget about money, perception and hours. If that’s your measuring stick for choosing a firm, then you may have bigger issues on your hands.

How Much Harder Is BEC Going To Be In 2011?

Adrienne Gonzalez
October 5, 2010

Following the awesomeness that was our “How Much Harder Is FAR Going To Be In 2011?” post, I figured it would be a good idea to go over each section to compare this year’s CPA exam with next year’s. Today you’re lucky to get a good BEC wrap up.

Written Communication – As stated last Friday, written communications are moving from FAR, AUD and REG to strictly BEC. This is good (and possibly easier) for most of you as writing can be a right-brained activity while the rest of the CPA exam mostly tests your left brain’s ability to process and digest information.

If I were taking the exam, I’d relish the opportunity to have three attempts at essays (since it might make up for my pathetic understanding of cash flows) but for many of you this is a weak area. That’s fine. In 2011 you’ll only have to try it once with three BEC-related WCs. You still do not have to get the answer correct but simply have to A) write like you have at least some sense of what a “business memo” contains B) not misspell any words (you get a spell-checker in 2011, no excuses) and C) stay on topic.

Easy. Currently you get two written communications in three different sections, while in 2011 you will get three written communications in one section.

No Simulations – Contrary to rumors I am still hearing for some unknown reason, BEC does not and will not contain simulations in 2011. It may not contain them for some time or the AICPA BoE could get creative and start testing them out in a few years, it’s hard to say but my understanding is that they are happy with written communication in BEC for now. Between you and me I imagine part of the motivation behind this is getting all of you off their backs about the fact that a multiple choice only exam section still takes the same amount of time to grade as more complicated sections like FAR, AUD and REG. But what do I know?

More Econ, Less IT – As for actual BEC content, IT will be more lightly tested while econ will carry more weight. Econ goes from 8-12% of questions to 16-20%. A new area, operations management, will make up 12 – 16% of questions you see. Business structure (partnerships etc) goes back to REG where it belongs and corporate governance takes its place with 16-20% of your questions coming from that area.

Narrowing Components – The new AICPA target weights have changed since last year. Before you were tested on five core components: communication, research, analysis, judgment and understanding. In 2011 (this is for all sections), you are tested on just three: knowledge and understanding, application of the body of knowledge and written communication. Knowledge and understanding make up the MCQ (80 – 90% of your score in 2011’s BEC exam) while written communication makes up the other 10 – 20%.

Will BEC be more focused than it has been since 2004? We wouldn’t put any money on that. It’s still the junk drawer of the CPA exam though it’s come quite a way since its debut with the computerized exam 6 years ago. As a person intimately acquainted with it, I feel it has a ways to go. But 2011 is an improvement and just like FAR probably easier for you guys in the long run.

PwC Partner, Not Wanting to Disappoint Guests, Has Open Call for Courageous Pianist

Caleb Newquist
October 5, 2010

When you become a partner at a Big 4 firm, there are many unexpected challenges that you will face. You may have a trusted senior manager quit in the middle of busy season. You may discover that someone who you thought was your best friend is actually primo inventory from the jerk store. And if you’re really unlucky, you may get bombed at a happy hour (allegedly!), then slug a couple people (allegedly!), kiss a couple more (allegedly!), not remember a thing, claim that you were roofied and have a stranger call you up out of the blue and ask you about it.

Anyway, we’ve been informed of another bitch of a situation that can arise when you become partner – when the entertainment for your little soiree cancels on you at the last minute:

From: [redacted]
To:
Cc: [redacted]
Date: 10/04/2010 01:24 PM
Subject: Are you courageous or just talented?

All —

I am having an event at my home tonight and my normal pianist has canceled on short notice. This is a test of the courage of you as a group of people.

I know someone is out there in our midst who in their spare time is a really good pianist. I would be eternally thankful if those of you to whom this note applies, would volunteer to help me out tonight. I know we hire people with many talents — the question is — do you have the courage to display them? The event is from 6:00 – 9:00 PM in McLean. You will be well fed. If you are interested, please contact [redacted]. Hopefully we’ll get more than one taker, and we will figure out who we should use.

The fact of the matter is, my event this evening will survive the lack of a pianist. What I am really trying to figure out is what we as a people at pwc [Ed. note: nice usage of the low caps!] are made of.

Thank you,

Jesus. Talk about a conundrum. And since Big 4 partners don’t pull down the kind of dough that could afford them a short-notice call to Elton, Harry Connick, Jr., or even a cheap Liberace impersonator, throwing a line out into the employee talent pool was the only option this partner had.

Unfortunately, since this opportunity was on such short notice, anyone with the necessary skills that is now just learning about it is SOL. With any luck however, you can volunteer your services as a solid pinch-hitter for future reference. God knows how that comes in handy.

Presumably you don’t have to be the next Mozart but if you can pull off some singalongs such as “Piano Man,” “Friends in Low Places,” and “Sweet Caroline” that will go a long way to nailing down that “eternal” gratitude (for a future event of course).

Accounting News Roundup: KPMG’s Hiring Spree in Europe; Herz Gets Nostalgic; Stalemate on Estate Tax Could Benefit States | 10.05.10

Caleb Newquist
October 5, 2010

KPMG joins Big Four hiring spree [FT]
The FT gives us the scoop on the Radio Station hiring bonanza in Europe (if you’re experienced go here), “KPMG is hiring 8,000 new staff across Europe over the next three years, signalling a recovery in the corporate services industry.

The hiring includes 3,000 staff in Britain, even though the UK government has pledged to cut its consultancy bill amid growing public unease over the billions of pounds spent on professional fees in the past decade.

The recruitment drive will take KPMG’s workforce from 30,0Europe, excluding France and Italy, and from 11,000 to 14,000 in the UK. KPMG also has ambitious hiring plans in France and Italy.

The corporate services industry had been hit by the global downturn, with the Big Four accountancy firms – KPMG, Ernst & Young, PwC and Deloitte – criticised for their role in signing off financial statements stuffed with assets that plummeted in value during the crisis.”

After Eight Years at FASB, Herz Looks Back [CFO]
Q&A with the man himself. Can you guess which accounting pronouncement he’s a big fan of?

Two Accounting Firms To Pay $1.7 Million To Settle CFTC Charges [Dow Jones]
“The charges stemmed from audits of Sentinel that were conducted between 2004 and 2006. The firms, McGladrey & Pullen LLP and Altschuler, Melvoin & Glasser LLP, agreed to pay $400,000 and $800,000, respectively, in restitution to Sentinel’s customers who suffered losses as a result of the Illinois-based futures commission merchant’s bankruptcy.

They were also required to pay civil monetary penalties of $150,000 and $350, 000, respectively, according to an order that was filed Monday. McGladrey & Pullen acquired assets related to Altschuler, Melvoin & Glasser’s audit practice in 2006.”

Ex-SocGen Trader Kerviel Convicted of Trading Fraud [WSJ]
” Paris court sentenced former Société Générale trader Jérôme Kerviel to three years in prison for his role in one of the biggest trading scandals in history, ordering him to repay a whopping €4.9 billion ($6.69 billion) loss suffered by the French bank.”

Investor Feedback Summary May Foretell FASB Retreat [Compliance Week]
“The Financial Accounting Standards Board may be sending up a smoke signal with an unusual missive describing how investors aren’t entirely in love with the board’s proposed new rules on financial instruments.

The board published a nine-page description of its interaction with investors regarding the FASB’s controversial proposal to call for more fair value in accounting for financial instruments. It opens with a reminder that FASB writes accounting rules to assure that financial statements produce information useful to investors, then explains how investors are reacting to the proposal when the board conducts face-to-face meetings with investors.”

State Estate Taxes: Windfall Gold in Expiring Tax Cuts [TaxVox]
States make out pret-tay well if Congress bumbles the estate tax.

U.S. hits AmEx with antitrust suit [WaPo]
“The Justice Department announced Tuesday that it had filed an antitrust suit against American Express for preventing retailers from offering customers discounts for using rival credit cards with lower processing fees.

Federal officials added that they had reached a proposed agreement with Visa and MasterCard over the matter.

The issue of ‘swipe fees’ has long been a thorn in the side of the retailing industry, which complained that it has little power to inform customers of the differences in card costs. In its complaint, the Justice Department estimated that the fees cost merchants $35 billion each year – resulting in higher prices for shoppers.”

LinkedIn and PwC Launch Breakthrough Career Mapping Tool for College Students [PR Newswire]
“LinkedIn, the world’s largest professional network with more than 80 million members globally, today launches Career Explorer in collaboration with PwC US, one of the largest employers of college graduates in the United States. The new LinkedIn Career Explorer tool provides current college students with unique, data-driven insights to help them build their careers.”

A Shift at the Top of Twitter [DealBook]
“Evan Williams, the co-founder and chief executive of Twitter, is stepping down to lead product strategy at the company, Twitter announced on Monday. Dick Costolo, the chief operating officer, will succeed Mr. Williams.”

Quote of the Day

Citi Failed to Impress Mike Mayo

Caleb Newquist
October 5, 2010

“Citi still seems to have aggressiveness with financial targets (well above historical), accounting (tax credits) and corporate governance. Also, the strategy does not always seem in sync with execution and/or financial reporting.”

~ It isn’t known what the Credit Agricole Securities analyst thinks of the auditors.

News

Hot Aspiring Accountant Loves to Listen, Manscapes, Needs Your Votes

Caleb Newquist
October 5, 2010

Whenever we can, we like to sex things up around here. Sometimes it can be difficult but fortunately, this is not one of those days.

This young chap is Carl Koenemann he’s representing Missouri in Cosmo’s Bachelor Blowout and he just happens to be studying the debit and credit trade.

A few swoon-worthy details on Carl: 1) He plays guitar and writes songs; 2) He craves being told that he’s a good listener; 3) He’s perplexed by a woman who thinks he should be able to read her mind; 4) Affirmative on the manscaping question.

Now some ignorant hack at the Riverfront Times thinks that young Carl is “throw[ing] all [his hottness] away to become a buttoned-down bean counter” but that is just one blogger’s shitty opinion.

We think (and we’re sure you agree) that there’s plenty of room for hot men and women in the accounting field. Not that we’re suggesting that Carl completely dismiss his chance at eating disorders or a career in reality TV but we’re sure he’ll have campus recruiters from all Big 4 firms drooling over him, so his career will be just fine.

Missouri Bachelor 2010 [Cosmopolitan]
Carl Koenemann: Manscaping, Accountant Wannabe Needs Your Vote for Sexy Man Contest [Riverfront Times]

Official New PwC Logo Launch Day: What Are You Doing with Your Old Business Cards?

Caleb Newquist
October 5, 2010

Just in case you forgot gang, today is the official launch date for PwC’s new brand and logo. Despite the fact that everyone knew about this weeks ago, early October seems like the perfect time to remind people of how lovely it is to play Pong amongst the fall foliage, .

The other significant event of this day also reminds us of trees but not in a good way. You’ll remember that Bob Moritz stated in his FAQ (that don’t address color or shapes) that today would mark the day that new stationary would be put into use. This means that metric asstons of old PwC stationary, business cards, pens, tchotchkes, undies and so forth would be rendered completely useless.

This is especially awkward since P. Dubs just got done slapping themselves on the back for getting greener faster than a Whole Foods employee at sustainable living festival.

It’s entirely possible that the firm has undertaken various ideas to stem the amount of waste such as:

1) Encouraging everyone to use letterhead en masse running up to the logo launch
2) Having yard sales at offices nationwide to cut losses
3) They’re talking to the Met about a major donation to a future “Historical Corporate Crap” exhibition.

OR maybe they’re just having a giant weenie roast followed by s’mores for dessert (which we admit, would be pretty fun). If you’re engaging in a ritual of some sort and feel compelled to document the event, do get it touch with us and enjoy your fresh business cards.

Earlier:
Just in Case You Didn’t Think the PwC Rebranding Was Actually Happening

News

Soon-to-Be KPMG Associate Bounces Back From Accountant Hate Crime

Caleb Newquist
October 4, 2010

We just got presenting you with some options for dealing with the occasional dick at your job. It goes without saying that 99% of the time, confrontations at the office don’t resort to fisticuffs but as we’ve detailed in these pages, accountant abuse is all too common – both verbal and physical.

Today’s account of bean counter beat downs is actually a positive one, as Bryan Steinhauer – who is starting at KPMG next month – has recently passed his first section of the CPA exam after suffering an assault in 2008, spending three months in coma and “endured thousands of hours of speech and physical therapy.”

We should clarify that Steinhauer was not not beaten because of his aspiring accountant status but because he was “allegedly dancing” with some dude’s girlfriend (which is punishable by death in some countries):

The 2008 assault near Binghamton University left Steinhauer with severe brain injuries. Doctors didn’t know if he would be able to speak again, let alone if he would live.

Now, two years later, as Steinhauer’s attacker Miladin Kovacevic prepares for prison, the resilient Brooklyn man is poised to pick up where he left off.

Steinhauer, 24, is about to start work at the accounting firm KPMG, capping a comeback that hospital officials call “mind-boggling.”

“I’m ready to move on to the next stage of my life, doing what I was meant to do,” a beaming Steinhauer told the Daily News. “It’s the biggest thing for me – to reclaim my life.”

Steinhauer has reason to be confident. Last week, he found out he passed the first part of the notoriously difficult CPA exam – no small feat for someone who suffered brain injuries so severe his memory was erased.

So, in case you don’t think you’re capable of bouncing back from a 74 on FAR, this guy recovered from brain damage and no memory to pass one part of the CPA exam. Normally, we’d suggest Adrienne chime in with some words of encouragement here but we don’t think it’s necessary.

Bryan Steinhauer reclaims life following brutal 2008 assault by Serbian athlete Miladin Kovacevic [NYDN]

Career Center

How To Deal with a Jerk at Work

GoingConcern
October 4, 2010

The following post is republished from AccountingWEB UK, a source that delivers topical, practical content to accountants and accounting professionals.

Probably one of the worst aspects of being in practice – or indeed of any working environment – is having to deal with difficult people. Sole practitioners who operate without staff and who are very choosy about their clients may only encounter difficult people in HMRC. At the other extreme, a manager in a larger firm might encounter difficult colleagues, junior staff, partnwell as fellow professionals in other firms and employees at all levels in HMRC.

Most of us have to deal with difficult people at work. How difficult a person is to deal with depends on our self-esteem, self-confidence and our professional courage. Dealing with difficult people is easier when the person is just generally obnoxious or when the behavior affects more than one person. The task becomes much tougher when they are attacking you personally or undermining your professional contribution.

Your basic options
One way or another you have to decide whether to ignore the difficult behavior (perhaps you will rise above it); to confront the person; delegate your dealings with them (whether to a colleague, a junior person or a more senior one); or remove the need for interactions (whether by you or them leaving the position that gives rise to the difficult interactions).

Ignore the behavior
This is easier said than done, and may come across as submissive or non-assertive. It is rarely the best solution except on those occasions where you will not need to interact with the person again. In such cases you may get what you need or resolve matters simply by ignoring their challenging behavior.

Confront the person
This requires you to be assertive and to avoid the temptation to be aggressive. This means you must accept that however difficult the other person may be, they still have rights and so do you. When you are assertive you recognize that you are entitled to information, clarification or a reply but that your entitlement is no greater (or less) than the other person’s entitlement to respect, politeness and honesty. When you act aggressively, you deny the other person their rights.

The other option is to act submissively or non-assertively, which means you deny your own rights. If this is your default position then you would probably benefit from some assertiveness training. It’s hard to respect non-assertive professional advisers.

Of course, this is easier said than done. Many of us have worked for an aggressive boss who we think revels in their ability to bully us. This may force us into a non-assertive stance. It will rarely enable us to get the best outcome.

Assertiveness is a skill. It’s not natural for everyone and can take practice to strike the right balance so that you do not come across as aggressive. Being naturally assertive is a skill worth developing.

Delegate or share
I’m a firm believer in keeping the end in mind, by which I mean focusing on the desired outcome.

Let’s say you are having difficulty securing the desired (fair) outcome in negotiations with an inspector at HMRC. Might someone else in the firm have ideas that could help resolve things? Is it more important that you be seen to have resolved things alone or that you/the firm secures the best possible outcome?

If a difficult client is taking too long to produce the necessary papers or to respond to your enquiries, perhaps someone else could go to meet them face to face or simply to collect things?

Removal
The drastic solution is to resign and move on, arrange for the difficult junior staff member to be moved on (following due process of course), or to tell the client that you no longer want to act for them (yes you can!).

News

Vault Accounting 50: #31 – #40 (2011)

Caleb Newquist
October 4, 2010

As we continue to mosey through this year’s Vault Accounting 50, we find a number of well known regionals in the #31-#40 range.

If you have any inside news, gossip, intern chicanery and the like for any of these firms, shoot us a message at tips@goingconcern.com.

31. BKD, LLP – Springfield, MO
32. Weiser LLP – New York, NY
33. Baker Tilly Virchow Krause, LLP – Madison, WI
34. Amper Politziner & Mattia, LLP – Edison, NJ
35. LarsonAllen LLP – Minneapolis, MN
36. Anchin, Block & Anchin LLP – New York, NY
37. Novogradac & Company LLP – San Francisco, CA
38. UHY Advago, IL
39. Wipfli LLP – Milwaukee, WI
40. Beers + Cutler PLLC – Vienna, VA

Here’s the buzz from Vault:

BKD, LLP – “Competitive, well known”; “Opportunities for advancement adhere strictly to a set tenure schedule”

Weiser LLP – “Strong overall”; “In trouble, needed bailout”; “Great place for masochists”

Baker Tilly Virchow Krause, LLP – “They’re moving up”; “Structured, suit and tie, no open-door policy”

Amper Politziner & Mattia, LLP – “Outside-the-box thinking is encouraged”; “Poor work environment, partners will throw you under the bus”

LarsonAllen LLP – “Progressive, growing”; ” ‘They do not reward’ those whose positions require more off-site time than others”

Anchin, Block & Anchin LLP – “Well respected”; “Benefits could [be] better”

Novogradac & Company LLP – “Large competitor in the real estate auditing business; specializes in low-income housing”; “Does awful work”; “Large tax practice, very little audit work”

UHY Advisors, Inc. – ” ‘More collegial and less hierarchical’ than at bigger firms”; “Diversity is ‘virtually nonexistent’ “; “In trouble, on the decline”

Wipfli LLP – “Partners are top tier for a small firm”; “Who?”

Beers + Cutler PLLC – “Pay is ‘well above the Big Four firms’ “; “Needs to have more diversity at the manager level”

And a bit of news on these firms in our pages:

• BKD picked up Grant Thornton’s community hospital practice in Witchita, KS this summer and a partner died of a massive heart attack in his office.

• Weiser announced their merger with Mazars back in the spring and we spoke with Weiser’s Doug Phillips about the combination.

• Baker Tilly Virchow Krause merged with Beers + Cutler last November and they are also picking up the pieces at Koss.

• Amper Politziner & Mattia happily (?) became the second half of EisnerAmper.

• UHY got out of New England

Discuss, deride and whathaveyou for the 31 to 40 crowd.

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