5 Notes from the Leadership
22 Regulatory Recommendations
32 Public Sector
34 Standards
38 Tax
42 Professional Development
SEPTEMBER/OCTOBER 2014
Leading the way
to a bright future
PM 40062742
Dan Little, CPA, FCA, David Sale, CPA, FCGA,
and Simon Philp, CPA, FCMA
45 Q&A
46 Kudos
54 Member Profile