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Exam Code: PCAP-31-02 Practice exam 2022 by team
PCAP-31-02 PCAP Certified Associate in Python Programming

PCAP – Certified Associate in Python Programming Certification

Exam block #1: Control and Evaluations (25%)
Objectives covered by the block (10 exam items)

basic concepts: interpreting and the interpreter, compilation and the compiler, language elements, lexis, syntax and semantics, Python keywords, instructions, indenting
literals: Boolean, integer, floating-point numbers, scientific notation, strings
operators: unary and binary, priorities and binding
numeric operators: ** * / % // + –
bitwise operators: ~ & ^ | << >>
string operators: * +
Boolean operators: not and or
relational operators ( == != > >= < <= ), building complex Boolean expressions
assignments and shortcut operators
accuracy of floating-point numbers
basic input and output: input(), print(), int(), float(), str() functions
formatting print() output with end= and sep= arguments
conditional statements: if, if-else, if-elif, if-elif-else the pass instruction
simple lists: constructing vectors, indexing and slicing, the len() function
simple strings: constructing, assigning, indexing, slicing comparing, immutability
building loops: while, for, range(), in, iterating through sequences
expanding loops: while-else, for-else, nesting loops and conditional statements
controlling loop execution: break, continue

Exam Block #2: Data Aggregates (25%)
Objectives covered by the block (10 exam items)

strings in detail: ASCII, UNICODE, UTF-8, immutability, escaping using the \ character, quotes and apostrophes inside strings, multiline strings, copying vs. cloning, advanced slicing, string vs. string, string vs. non-string, basic string methods (upper(), lower(), isxxx(), capitalize(), split(), join(), etc.) and functions (len(), chr(), ord()), escape characters
lists in detail: indexing, slicing, basic methods (append(), insert(), index()) and functions (len(), sorted(), etc.), del instruction, iterating lists with the for loop, initializing, in and not in operators, list comprehension, copying and cloning
lists in lists: matrices and cubes
tuples: indexing, slicing, building, immutability
tuples vs. lists: similarities and differences, lists inside tuples and tuples inside lists
dictionaries: building, indexing, adding and removing keys, iterating through dictionaries as well as their keys and values, checking key existence, keys(), items() and values() methods

Exam block #3: Functions and Modules (25%)
Objectives covered by the block (10 exam items)

defining and invoking your own functions and generators
return and yield keywords, returning results, the None keyword, recursion
parameters vs. arguments, positional keyword and mixed argument passing, default parameter values
converting generator objects into lists using the list() function
name scopes, name hiding (shadowing), the global keyword
lambda functions, defining and using
map(), filter(), reduce(), reversed(), sorted() functions and the sort() method the if operator
import directives, qualifying entities with module names, initializing modules
writing and using modules, the __name__ variable
pyc file creation and usage
constructing and distributing packages, packages vs. directories, the role of the file
hiding module entities
Python hashbangs, using multiline strings as module documentation

Exam block #4: Classes, Objects, and Exceptions (25%)
Objectives covered by the block (10 exam items)

defining your own classes, superclasses, subclasses, inheritance, searching for missing class components, creating objects
class attributes: class variables and instance variables, defining, adding and removing attributes, explicit constructor invocation
class methods: defining and using, the self parameter meaning and usage inheritance and overriding, finding class/object components
single inheritance vs. multiple inheritance
name mangling
invoking methods, passing and using the self argument/parameter
the __init__ method
the role of the __str__ method
introspection: __dict__, __name__, __module__, __bases__ properties, examining class/object structure
writing and using constructors
hasattr(), type(), issubclass(), isinstance(), super() functions
using predefined exceptions and defining your own ones
the try-except-else-finally block, the raise statement, the except-as variant
exceptions hierarchy, assigning more than one exception to one except branch
adding your own exceptions to an existing hierarchy
the anatomy of an exception object
input/output basics: opening files with the open() function, stream objects, binary vs. text files, newline character translation, studying and writing files, bytearray objects
read(), readinto(), readline(), write(), close() methods

PCAP Certified Associate in Python Programming
AICPA Programming techniques
Killexams : AICPA Programming techniques - BingNews Search results Killexams : AICPA Programming techniques - BingNews Killexams : AICPA Life Insurance Review

AICPA is not one of our top-rated companies. You can review our list of the best 

life insurance companies for what we think are better options.

Pros Explained

  • Good variety of riders: You can customize an AICPA life insurance policy by adding riders and optional policies to fill gaps in coverage.
  • Several no-exam policies: AICPA offers simplified issue life insurance that may not require a medical exam in order to get approved.
  • Easy to apply online: You can submit a life insurance application on AICPA’s website, which takes about 20 minutes to complete.

Cons Explained

  • Limited policy types: Currently, AICPA only sells term and variable universal life products. The variable universal policy is only available to groups.
  • Basic customer support: The only ways to get in touch with an AICPA representative are by calling during business hours or by filling out the online form. 

Available Plans

There are several plans available through AICPA, with term life options. The organization also offers a group variable universal life insurance policy. All of AICPA’s life insurance policies are issued by Prudential, which has been fulfilling customers' insurance needs since 1875. 

Depending on the type of policy you have, you might be eligible for an Annual Cash Refund.

CPA Life Express

The CPA Life Express policy is available for AICPA members between the ages of 18 and 39, with up to $1 million in coverage, which is available until age 80. You can also get coverage if you belong to your state’s CPA society, but the maximum coverage limit is $500,000. The CPA Life Express application doesn’t contain any health questions, and there is no medical exam required.

CPA Life 

AICPA’s CPA Life policy is a simplified issue life policy that is available for AICPA members between the ages of 18 and 74. Depending on your age, you can get up to $2.5 million coverage, which is available until age 80. Approval is based on your answers to some basic health questions on the application, and most people don’t have to take a traditional medical exam. According to AICPA, expect it to take about 20 minutes to complete the entire online application from start to finish. Like the CPA Life Express plan, this policy doesn’t have a cash value component.

Simplified issue life insurance is a good option for people who want to forgo a comprehensive medical exam, but the premiums tend to be more expensive than policies that require an exam.

Spouse Life 

With AICPA’s Spouse Life policy, you can ensure that your spouse or partner have adequate coverage. Your spouse can get as much as $2.5 million in coverage, and they can apply if they are under 75 years old. It’s life coverage that is guaranteed up until age 80, as long as you maintain your AICPA membership. However, the Spouse Life policy has step rates, which means the premium will increase in five-year age bands after age 30. There is no medical exam required or Standard or Select rates, only some basic health questions on the application.

Level Premium Term Life

The Level Premium Term Life policy offers coverage over a certain number of years. It offers up to $2.5 million in coverage with level premiums over the term. AICPA members who are 55 or younger can get a 10- or 20-year term, but members between the ages of 56 and 65 can only choose a 10-year term period. Once the term ends, you can purchase another term life policy, or you can extend your existing policy by paying annual premiums until age 95.

Spouse Level Premium Term Life

The AICPA Spouse Level Premium Term Life policy is the company’s term life plan for spouses. It has the exact same term lengths, coverage limits, and age requirements as the traditional Level Premium Term Life Policy for AICPA members. The only difference is that the amount of coverage your spouse or partner is eligible for cannot exceed the amount of coverage that you are eligible for as an AICPA member.

Group Variable Universal Life

The group variable universal life policy offers up to $2.5 million in life insurance coverage at competitive group negotiated rates. Coverage lasts until age 100. The policy also has a cash value account that can be grown using investment options. The cash value can be withdrawn or borrowed from by the insured when they have need for it.

Available Riders

Life insurance riders are optional policies that provide additional coverage for specific situations that your standard policy does not cover. AICPA offers a handful of riders that allow you to customize a policy based on your family’s unique needs.

Accidental Death and Dismemberment Rider

The accidental death and dismemberment (AD&amp;D) rider may double your death benefit for loss of life, loss of both hands, both feet, sight of both eyes, one hand and one foot, and one hand and sight of one eye, and one foot and sight of one eye.

Accelerated Death Benefit Rider

The accelerated death benefit rider allows you to use money from your death benefit to pay for end-of-life expenses if you get diagnosed with a qualifying terminal illness. This rider cannot exceed 75% of your life insurance, or $1 million, whichever is less.

While some life insurance riders allow you to use funds from your death benefit while you’re still living, it can lower the amount of money your beneficiaries will receive when you pass away.

Dependent Child Rider

The dependent child rider covers up to $10,000 in term life insurance coverage for your dependent children, assuming they meet certain eligibility requirements. This optional coverage costs only $6 per year.

Waiver of Disability Rider

If you become completely disabled before age 60, the waiver of disability rider will allow you to keep your life insurance coverage without paying the premiums. To use this rider, you must wait nine months from the date you became disabled, or until you are able to provide proof of the disability, whichever is later.

Customer Service

AICPA has average customer service. To get in touch with the company, you can call (800) 223-7473 Monday through Friday from 8:30 a.m. to 6 p.m. EST. You can also get in touch via email by submitting the online form.

Complaint Index

The National Association of Insurance Commissioners (NAIC) Company Complaint Index scores licensed insurance companies based on customer feedback weighed against market share. It accounts for things like claim settlements, policy premiums, customer service, and policy cancellation issues.

Because AICPA is not a licensed insurance company, it’s not rated in the NAIC Company Complaint Index. But Prudential, the insurance company that underwrites AICPA policies, is rated. 

In 2021, Prudential had a complaint index of 0.67 which is good. This indicates the company received fewer complaints than expected during that year.

Third-Party Ratings

Because AICPA doesn’t have many third-party ratings, we’ll consider Prudential’s ratings for this section. Prudential has an A+ financial strength rating from AM Best, which indicates that the company has enough money to repay policyholders after a claim and is unlikely to file for bankruptcy. 

The company is also rated in J.D. Power’s 2021 U.S. Life Insurance Study, which looks at overall customer satisfaction. Prudential faired poorly in the study. Their score was 753 out of 1,000 compared to an average of 776. The company was ranked 15th out 21 insurance companies.

Cancellation Policy

Contact the company for information regarding cancelation.


Everyone pays a different life insurance premium. Insurance companies look at individualized factors such as age, overall health, smoking history, and the amount of coverage required when they calculate your rate.

You can get a rate quote online. The company also provides some pricing examples. For the CPA Life policy, a 32-year-old male would pay $26 per month for $1 million in coverage. For the Spouse Level Premium Term Life policy, a 41-year-old female would pay $21 per month for $500,000 in coverage for a 10-year term.

Another factor that affects life insurance rates is your gender assigned at birth. Non-binary individuals can still get life insurance, but on the AICPA life insurance application, you will be asked to mark “male” or “female” as your gender. If you identify as transgender or non-binary, we suggest reaching out to AICPA to learn about their specific underwriting processes.


If you’re shopping for life insurance, one of the best companies on the market is Mutual of Omaha. Like AICPA, Mutual of Omaha offers multiple policies, but overall, it’s a much better provider than AICPA.

Mutual of Omaha has a great customer satisfaction rating from J.D. Power in 2021, with a strong, above-average score of 795 out of 1,000. It ranked fifth on the list of 21 providers. They both offer a similar number of policies, but Mutual of Omaha's policy types are more varied. Mutual of Omaha also offers at least 5 life insurance policies, whereas AICPA offers six.

  AICPA Life Insurance Mutual of Omaha
Market Share Very small 18th-largest, 1.53% of market share
Number of Plans  6 5+
Dividends for 2022 Over $75 million  Not offered
Wellness Program Discounts/Quit Smoking Incentives  Not offered Not offered
Service Method  Online, phone rep Agents, online
AM Best Rating  A+ (Prudential) A+
Price Rank  About Average About Average
Complaint Index 2021 0.67 (Prudential) 0.65
Final Verdict

If you are an AICPA member and you’re looking for basic life insurance coverage, AICPA is not a bad option. The company offers a good list of riders, you can easily apply for coverage online, and the company has a good history of paying Annual Cash Refunds. However, AICPA doesn't offer whole life or standard universal life. If you're looking for those options you'll need to go to another provider.


Our reviews of life insurance companies are based on a quantitative methodology that analyzes each insurer on their stability and reliability, customer service, claims experience, diversity of product lines, and cost. We compare the terms of each type of policy offered—including available coverage amounts, optional riders, and premium payment options—with those of other major life insurance companies. Lastly, we look at how the company is rated by third-party organizations to determine its reliability and overall reputation.

Wed, 26 May 2021 11:22:00 -0500 en text/html
Killexams : What Are Grounding Techniques?

Source: Jandré van der Walt / Unsplash

Co-authored by Zamfira Parincu and Tchiki Davis

Sometimes life throws you a curveball and you find yourself overwhelmed. Maybe you experienced a loss. Perhaps you find yourself pondering the meaning of life. Or maybe the current state of world affairs makes you feel lost. Whenever you find yourself feeling anxious or stressed, you can use grounding techniques to reconnect with yourself and the present moment. This research-based strategy may be helpful for anxiety, panic attacks, flashbacks, or even dissociation.

Grounding techniques work by “grounding” you in the present moment and pulling you away from intrusive thoughts or feelings. This refers not only to having your “feet on the ground” but also your “mind on the ground.” When you turn your attention away from thoughts, memories, or worries, you can refocus on the present moment (Fisher, 1999).

Grounding techniques are useful because they help you distance yourself from an emotional experience. When you experience negative emotions—for example, perhaps you accidentally remember a painful memory—the brain's natural instinct is to start the involuntary physiological change known as the “fight or flight” response. Although this response keeps you safe by preparing you to face, escape from, or fight danger, memories do not present a tangible danger. If you find yourself in moments like these, grounding techniques can help the body calm itself and return to the present moment.

The 5-4-3-2-1 Technique

This is one of the most common grounding techniques. It helps by grounding you to the moment and reconnecting you to all five senses by naming:

  • 5 things you can see. Look around you and name five things you can see. It can be anything that’s in front of you such as the phone or the wall. It can also be things that are further away, such as the buildings or sky.
  • 4 things you can feel. This is important because it makes you pay attention to your body. You can think about how your hair feels on your back, how your feet feel in your shoes, or even how the fabric of your clothes feels on your skin.
  • 3 things you can hear. Pay attention to your environment: Do you hear birds, construction noise, the AC working? Say any three things that you can hear.
  • 2 things you can smell. Smelling is a powerful sensation, yet sometimes we move through life without paying that much attention to it. If you can, walk around a bit and notice the smells. If you can’t smell anything or can’t move, you can just name two smells that you particularly like.
  • 1 thing you can taste. Can you still taste lunch, coffee, or gum? If you want, grab a candy or mint and acknowledge how the flavors taste.

The next time you feel anxious or that you are overthinking a problem, try the 5-4-3-2-1 technique to become more present in the moment.

Do a Meditation Exercise

Guided meditation is a powerful grounding technique to reduce stress, depression and anxiety, and it can help you get out of your head and reconnect to your body. There are many types of meditation, such as the body scan, moving meditations, or loving-kindness meditation, so it’s important to try to determine which one works best for you. Meditation has been shown to reduce stress, make you calmer, promote happiness (Mineo, 2018), and even reduce symptoms of PTSD in studies with the U.S. military (Seppälä et al., 2014)

Focus on Your Breath ​

Many clinical professionals use breathing exercises to help patients be present in the moment. Focusing on breathing is a great tool for reducing stress and anxiety (Stefanaki et al., 2015). Breathing exercises work because they help you disengage from your mind and not pay attention to distracting thoughts. You can do the simple exercise below before bed, when you wake up in the morning, or before an important meeting:

First, find a comfortable and quiet place to sit or lie down. Breathe in slowly through your nose, and notice how your chest and belly rise as you fill your lungs. Then, breathe out slowly through your mouth. Do this a few times until you start to calm down.

In Sum

Grounding techniques are strategies that can reconnect you with the present and may help you overcome anxious feelings, unwanted thoughts or memories, flashbacks, distressing emotions, or dissociation. You can try as many techniques as you want: The more you try, the higher the chance you’ll find at least one that works for you.

Adapted from an article published by The Berkeley Well-Being Institute.

Thu, 01 Sep 2022 11:23:00 -0500 en-US text/html
Killexams : What small firms need to know about succession and M&A

CPA firm partners looking to retire in the next few years need to make sure they have a succession plan in place as soon as possible.

That's one of the messages shared in the latest episode of the Journal of Accountancy podcast, produced in partnership with the AICPA Private Companies Practice Section's Small Firm Philosophy podcast.

Listen in as Terrence Putney, CPA, managing director with Whitman Transition Advisors and a leading adviser on accounting firm mergers, discusses succession and related M&amp;A trends with Small Firm Philosophy host Jeff Drew, a manager with PCPS.

Over his 44-year career, Putney has been involved with hundreds of accounting firm M&amp;A deals and also co-written more than 20 articles on succession-related issues for the JofA.

Resources mentioned in the conversation:

What you'll learn from this episode:

  • Three trends besides succession that are driving accounting firm M&amp;A.
  • Is the current firm M&amp;A market favoring buyers or sellers?
  • What to consider when evaluating whether RPA is right for a particular project.
  • What small firm partners should be doing today so they can retire in a few years.
  • What a two-stage deal is and why it's well suited for solo practitioners and small firms.

— To comment on this episode or to suggest an idea for another episode, contact Neil Amato at


Neil Amato: Welcome to a special edition of the Journal of Accountancy podcast. I'm your host, Neil Amato. This episode marks the third in a partnership between the Journal of Accountancy and the Small Firm Philosophy podcast, which is produced by the AICPA's Firm Practice Management team, also known as the Private Companies Practice Section or PCPS.

Today's episode features Small Firm Philosophy podcast host Jeff Drew discussing succession and related M&amp;A trends with Terry Putney, a CPA who is one of the top advisors on accounting firm mergers in the country.

Jeff Drew: Welcome to the Small Firm Philosophy podcast produced by the AICPA's Private Companies Practice Section and distributed in partnership with the Journal of Accountancy podcast. I'm your host, Jeff Drew, a manager with PCPS. September is succession month on the PCPS editorial calendar, and so I am very happy to have as our guest today, Terry Putney, managing director with Whitman Transition Advisors.

Over his 44-year career, Terry has been involved with hundreds of mergers and acquisitions involving accounting firms. First is managing director for M&amp;A with RSM McGladrey, and then as CEO of Transition Advisors, LLC. Terry and his business partner Joel Sinkin, have co-written nearly two dozen articles for the Journal of Accountancy since 2006, including a 12-part series on CPA firms succession. Terry, thank you for joining us today.

Terry Putney: Thanks, Jeff.

Drew: Well, we will jump right into it. What are the three biggest trends you see right now in terms of firms succession and related M&amp;A activity?

Putney: Well, Jeff, succession for retiring partners, small- to medium-size firms really struggle with that and always have, and it continues to be probably the biggest driver for why firms seek to be acquired or merge upstream. But in recent years, there's been several other things that have occurred that are actually causing a lot of firms to consider that the strategy that wouldn't have in the past.

One of the big ones is access to talent. There's not a firm that I've worked with in the last two years I'd say that hasn't told me that they are struggling with getting enough people. We know that that's a big issue for the profession as a whole, and I think a lot of firms realize that maybe we just don't have the resources necessary to attract and retain the talent that we need and maybe if I hook onto a larger firm with more resources, I'll have more success in that area.

The other thing is, of course, there are big changes that are occurring in our profession, and even more that we are expecting in the future with respect to technology and niche services and the need to move away from compliance to advisory services. Most small- to medium-size firms are struggling with how to deal with those challenges. We're seeing a lot of firms say, look, I'm not going to be able to keep up in those areas and I really need access to more services.

My clients are demanding it, and I feel like I can't really serve them properly. Maybe I need to hook onto a firm that is better suited to deliver those services and to meet the technology changes coming down the road. The third thing is, I'd say that on the other side, on the buyer side or the acquiring side, M&amp;A has now become a critical, important piece of growth for almost every large firm.

Most of the firms that we work with have told us that their strategy long-term is to grow 20% a year, but they know they can't do that organically. They actually expect as much as two-thirds to three-fourths of their growth to come through acquisitions. There's very few firms that we work with that aren't active in the M&amp;A arena with respect to driving growth for their firm.

Drew: Would you describe today's accounting firm M&amp;A market as a buyer's market?

Putney: As opposed to a seller's market?

Drew: Yes.

Putney: I think over the last five years, it's clearly flipped to being a buyer's market. It's just really just basic economics, it's supply and demand. Because of the demographics of our profession, we continue to be very heavily – a lot of firms are owned by older partners. The baby boom generation continues to dominate the ownership of accounting firms.

Most small firms have done a poor job of planning for the future in terms of who the next generation is going to be. There's a lot of firms that find themselves in a position where they really need to merge up in order to deal with keeping their firm and their clients and staffs and all that intact. Even though merging, of course, you might imply wouldn't keep it intact, but at least keep the team together.

There's just more and more firms that are seeking that kind of solution, and as I mentioned just a minute ago, there are other things driving firms to seek upstream mergers. The number of sellers is starting to overwhelm the number of buyers, and so it's now become most of the firms that are very active with acquisitions have a lot of choices on who they want to acquire.

They can be a lot pickier and they can drive terms that they find more satisfactory for themselves, and as a result, it's clearly become a buyer's market. That trend has been going on let's say for the last five years.

Drew: Is that the biggest change you've seen in the M&amp;A market over the past four or five years, just the sheer volume of it?

Putney: Well, one of the things that's interesting, when I first started doing this work, about 20 years ago, most firms were fairly confidential in their approach to what their future might be if it involved M&amp;A. Especially on the sell side. Everybody was concerned if I start letting everybody know I'm interested in potentially selling or merging, it's like putting a for-sale sign in front of my office.

The reality now is that firms are much more proactive seeking this kind of strategy. I think people are much more open about considering this or much more open to take meetings than they used to be. Almost everybody has been approached by somebody, and they're just used to having the conversations. The level of activity has increased dramatically because of that. That's one thing that's clearly happened in the last four or five years is the level of activity.

Of course, we can't ignore the fact that private equity now is entering the marketplace. Whereas, I don't think private equity is going to be relevant to the vast majority of firms out there, it's definitely having an impact on the way the larger firms see M&amp;A. I would say that at least the top 50, if not the top 75 firms in the country based on size, have had several conversations with a private equity firm. Not because they sought them out; it's the private equity firms that are seeking them out.

There's probably somewhere between 10 and 15 private equity firms right now that are active in the marketplace even though only three, four have actually done a deal. The large firms are looking at M&amp;A differently. The deal structures starting to reflect that somewhat, and the way they assess value is changing. That's another thing that's happened just recently, that you really have to take into account.

Drew: For small firm partners who are closing in on retirement, what do they need to do to get ready, and how long before retirement should they start the process?

Putney: This is a very good question. I would say that the vast majority of small firms are probably going to eventually have to deal with some kind of merger or acquisition in order to solve their succession problems. It doesn't necessarily mean they're going to sell. It doesn't even necessarily mean they're going to merge up. Sometimes they'll be able to solve it by acquiring another practice or by bringing in somebody who's near partner ready and take over for the retiring partner.

But the thing is that unfortunately, most firms procrastinate. This is the biggest procrastination I see in the profession. It's even more so than procrastinating some of their client work as we know, which accountants have been known to be famous for doing. You wait till the last minute and all of a sudden now you've lost a lot of your options, and you probably have potentially diminished the value of your firm.

The longer you provide the process of assimilating your practice into another firm while you're still involved, the better solution you're going to have, the better outcome you're going to have, and potentially the greater value you're going to create.

Those of us that are waiting until the last minute to say, "Hey, I just did my last tax returns. Somebody take this thing off my hands," are really at the mercy of whatever they can find, at the mercy of how well that transition goes and in some cases, it doesn't go well. Whereas if you can provide yourself at least three, four, or five years of a head-start in terms of the assimilation of your practice into another firm, you're going to get a much better answer.

One of the techniques that works that way, because most practitioners are saying to themselves, I like the way things are now, I don't want to change. I'm really happy. I know eventually, I've got to do something, but I really don't want to go through that change. One of the techniques that we use is a deal structure called a two-stage deal. In a two-stage deal, you combine your firm with another firm and you start operating under their umbrella, under their roof. Oftentimes, you merge offices. It doesn't have to be that way, but often it is.

It looks like a merger to the outside world. But legally you've actually sold the practice. What ends up happening is that you and the buyer firm agree on how long you're going to be in that stage of basically transitioning but working full time. During that timeframe, hopefully, the two of you can work out a deal where your compensation, your income from the practice won't change as long as you maintain the volume of the practice and your time commitment to the practice.

Oftentimes that could be like you say three or four or five years. Then at the end of that three or four or five years, now, you go through the selling process. The thing that makes that work is that you've spent that first, three or four or five years transitioning your clients, your staff, all of your referral sources, everything that's important to your practice has transitioned to the new firm so that the day you walk out the door, it's a non-event for your clients and staff and constituents.

As a result, you really don't have a lot of transition risk. You don't have a lot of risk that clients are going to leave because you've made the changes; they made the change while you were there. That technique is one that allows you to get ahead of the curve and start this process early without giving up all the things that are important to you at the end of your career.

Drew: Now, PCPS's membership, we've got well over a thousand sole practitioners.And so obviously, their situation is somewhat different. Can you describe the ways that they can transition their clients and also fund their retirement? What kind of deals should they be looking for?

Putney: Well, again, what I've just described, I think in the two-stage deal is meant to do that, and it works really well with a sole practitioner. The thing to keep in mind is that both sides are looking for the same thing. They're looking for the maximum value from the practice. From the buyer's side, they don't want to buy a practice or merge a practice in and where the clients are going to leave; that doesn't work for them, even if it's a contingent deal.

You could say, well, they're not going to pay for whatever leaves. I can tell you that most of the buyers we work with are concerned when there's going to be potentially too much attrition within the client base. Of course, the seller is looking for that because almost every deal has a contingency that's based on client retention. In terms of a practitioner who's looking to maximize the value and go through the retirement process, what I just described as the two-stage deal I think is the best way to do it.

If you do it properly, you're going to create a retirement benefit for yourself and you're going to maximize the compensation you earn at the end of your career. Now, if you try to do an internal deal and I've worked with a lot of firms who are attempting to promote somebody from within or bring somebody in to take over for them, that can work. The thing you have to keep in mind is that that person doesn't bring really any resources to the table. You've got to make sure that you and that person work together long enough where they are in a position to take over for you.

But at the same time, you've got to keep the capacity of the firm intact. The day you walk out the door is usually a huge drop-off in productive capacity for the firm and you've got to make sure you take that into account, but you can do it internally. It's been done many times and I think a lot of practitioners probably are in the position they're in because they bought out somebody. But again, when you're getting towards the end of your career, and you haven't given yourself a lot of time, it's probably better to think about doing something with a larger firm. Because you get access to much more in the way of resources and capacity than you can in an internal deal.

Drew: What are the most important traits firms should be looking for in merger candidates, both the ones wanting to be acquired upstream and the ones looking to grow?

Putney: The most important thing regardless of which side of that transaction you're on is having a really good understanding of what you're trying to accomplish and what's important for you. Firms that are looking to acquire that are new to this strategy oftentimes are thinking, "Well, I just need to acquire somebody. I need to grow, I need to find more revenue."

The quality of that revenue and how well it fits within your practice and how well it fits within your future of your firm is something that you oftentimes learn the hard way. I acquired the wrong firm where I got too far into a deal when I realized this really isn't going to fit for me. Makes sure that you've given yourself enough time to think this through and identify what it is you're trying to accomplish.

On the sell side, I'll provide you an example. There can be a huge difference between merging into a firm that has an existing presence in your market. Where you're going to combine your office with theirs, as opposed to a firm that maybe is going to be new to the market through a merger with your firm.

In the former case, you're going to have instant access to all the resources, but you're also going to have to fit in. You're going to be basically assimilating to whatever culture exists in that firm already. In the case of the second, where the firm is new to your market, the advantage a lot of firms think is, "Well, I'm probably not going to have as much change right away because our office is still going to be the one that's operating and it's going to stay more the same." That's probably true.

But you also aren't going to have this as ready access to the resources that maybe you need to solve whatever problem you have. Both of them can look like an upstream merger, but they can have incredibly different outcomes. Those are examples of how you really need to think this through in advance so that you're really going down the right path.

We've all been told that deals fall apart because culture doesn't fit. A lot of people say, "OK, that makes sense to me." But they don't know what culture means. Because it's an elusive concept, it feels like, "Do I like the people I'm talking to? Does this place make me comfortable?'' Those things are important.

But they really aren't the things that are going to create a successful merger. What I always try to get firms to focus on when it comes to culture are three questions. First question is, what's it like to be a client in my firm versus what's it like to be a client in the other firm? Examples are, in your firm, maybe the clients are used to dealing strictly with a partner all the time. The other firm, they have a lot more leverage and therefore, a lot of clients don't really talk to partners very often, they talk to lower level staff people.

In some firms, the client interaction is strictly through portals, and there's very little face-to-face interaction. While in the other firms, clients come to the office and meet with the practitioners frequently. How often are they billed? How our services delivered? Those are all things that create a client experience, and they're also part of the culture of both firms.

If those things are dramatically different, then you can have a really hard time with the merger working out. The second question is, what's it likely to be a staff person in both firms? Leads you to the same questions. Does your staff sit in offices, do they sit in cubicles? Are they working from home? Are they working primarily from the office? What kind of accountability do they have? What career opportunity do they have? Those kinds of questions.

The third, of course, is, what's it like to be a partner in one firm versus the other? Which leads to all questions like, who am I accountable to? What am I accountable for? What's my role in the firm? AmI primarily going to be managing client relationships without doing a lot of the genuine work or am I expected to do a lot of the work? What billable hours am I expected to have? What's important in terms of partner performance in one firm versus the other?

When you go through those kinds of questions and assess culture that way, you lead yourself to a much more concrete outcome of whether or not the deal's likely to work.

Drew: That's something that you and Joel addressed in articles on JofA. In the show notes, I will provide some links to articles that you guys have done where you go into more detail on some of the subjects you've touched on today.

Putney: I think we wrote an article strictly on that issue for JofA on culture.

Drew: Yes. That's exactly what I was thinking of. Is that one. Another thing I know you've written about and that you would get asked about a lot is what is a fair multiple when determining firm valuation in an upstream merger?

Putney: It's interesting, whenever I do speaking engagements on M&amp;A, I get asked three questions. The first question I always get asked is, what's the multiple? The second one is, what's the multiple? And the third one, is what's the multiple? Everybody tends to focus on that because then they make assumptions about what that means, and if I say the multiple is 80% or I say the multiple is 120%, they think they know everything they need to know about what their firm is worth.

The reality is that right now the multiples are ranging anywhere from 70% to about 115% on sales. But the thing to keep in mind is, if you're merging into a firm and you're going to become a partner in that firm, you're likely going to be signing onto the successor firm's owner agreement. If so, your value is probably down the road, and it's going to be defined by their owner agreement, which could be anything.

It could be based on revenues times a percentage ownership, or more likely a multiple of compensation or something like that. In a merger, this question is almost irrelevant, because it can range so dramatically from firm to firm on how they deal with partner retirement. But in an genuine sale, as I said, that range that I threw out is the relevant range. Well, that's a big range.

The thing to keep in mind is that the genuine value of a deal is going to be driven by way more than just the multiple. There are five components to valuation, major components in the terms – actually there's six if I break one of them down into two. The first is, what kind of down payment are we talking about? I would say until recently, down payments had gotten down to where they're almost nothing.

But now because of private equity and how much cash they're throwing at deals, and because firms are starting to look at value a little differently, we're starting to see more down payments being made on deals. But certainly, it's not unusual to see a deal with no down payment. I'd say that's still the majority of small transactions have no down payment.

But also then how are we going to deal with working capital upfront? That's part of the cash upfront. We're going to let the seller keep their working capital or are we going to ask the seller to let us use it for a little while. The second thing is the profitability of the practice, that's primarily from the buyer's perspective.

But needless to say, if a practice is the only generating 20% profit margin for the partners, they're probably going to get a whole different deal from a practice that's generating a 40% profit margin. Looking at the profitability of the practice is important. But also part of that is the tax treatment of the deal. If I'm going to get paid as an asset deal, where the seller can treat it as a capital gain, that is much more beneficial to the seller, but a lot less beneficial to the buyer who's going to deduct those payments over 15 years.

As opposed to a consulting agreement or some kind of retirement, deferred-compensation agreement where it would be deductible as paid. Another feature, of course, is how long the payments are being made. If I'm getting paid overtime for five years as opposed to 10 years, that's a whole different transaction. That also can have a major impact on the value of the deal.

Finally, how are we going to deal with client retention? If we're going to have the client retention be fixed, maybe we're going to fix the price of the deal after the first two years as opposed to the first five years, or do it on a pure collection basis over five years, that's a whole different transaction as well.

One of the things to think about is, if I was to pay you based on 10% of the collections for the next 20 years, that's a 200% multiple. Well, most buyers would say, "Shoot, I do that in every deal." Most sellers would say, "I don't want that deal, that's not how it work for me." But it's a 200% multiple. You have to keep in mind that the multiple is only a small part of the overall terms and don't get caught up in thinking that that's the most important thing.

Drew: Is there something I should have asked you but didn't?

Putney: Yeah, how do you get a hold of me? That's what I would ask. My email address is I'd be happy to answer any questions that any of your listeners have about their specific situations.

Wed, 05 Oct 2022 14:15:00 -0500 text/html
Killexams : SureWaves achieves SOC 2 Type II compliance with AICPA

SureWaves MediaTech, Inc. today at the TVB Forward 2022 conference, announced that it has achieved SOC 2 Type II compliance in accordance with American Institute of Certified Public Accountants (AICPA) standards for SOC for Service Organizations also known as SSAE 18. Achieving this standard with an unqualified opinion serves as third-party industry validation that SureWaves MediaTech, Inc. provides enterprise-level security for customer's data secured in the SureWaves MediaTech, Inc. systems.

SureWaves MediaTech, Inc. is a cloud-based community management platform company, providing Artificial Intelligence and End-to End Sales Automation for US Broadcasters.

SureWaves MediaTech, Inc. was audited by Prescient Assurance, a leader in security and compliance attestation for B2B, SaaS companies worldwide. Prescient Assurance is a registered public accounting in the US and Canada and provides risk management and assurance services which includes but is not limited to SOC 2, PCI, ISO, NIST, GDPR, CCPA, HIPAA, and CSA STAR.

An unqualified opinion on a SOC 2 Type II audit report demonstrates to SureWaves MediaTech, Inc.'s current and future customers that they manage their data with the highest standard of security and compliance.

To experience an ANNA Platform Demonstration, please contact SureWaves at

About SureWaves

SureWaves is a TV Ad Tech pioneer leading the global transformation in linear TV buying and selling with 50+ technology patents. SureWaves technology powers the sales and ad-ops for ‘Spot TV' in India comprising of 500+ local TV channels. The next generation SureWaves technology leverages AI, Robotics and Data Science to usher in an end-to-end sales automation for broadcast TV in US.

© 2022 Benzinga does not provide investment advice. All rights reserved.

Thu, 22 Sep 2022 01:41:00 -0500 text/html
Killexams : The Best Lifting Techniques to Move Heavy Stuff

Lifting heavy items should be done carefully in order to prevent injury.

In fact, 38.5% of work-related musculoskeletal issues are related to back injury, with improper lifting being one of the main causes.

Therefore, it’s important to learn proper lifting techniques to keep yourself safe at work and at home.

This article discusses proper lifting techniques and common lifting problems, and provides useful tips.

The best lifting technique is to squat down and use the strength of your legs — instead of your back — to lift the object off of the ground.

That said, you should only lift items that you’re comfortable lifting. If you’re unsure, it’s best to ask another person for help or use other machinery (e.g., a lift).

If you’ve decided that it’s safe to lift the item by yourself, you’ll want to follow the proper lifting technique guidelines outlined by Occupational Safety and Health Administration (OSHA).

1. Plan ahead

Before moving something heavy, it’s important to think and plan first.

First, look at the item that you’re about to lift and ask yourself these questions:

  • How heavy is it?
  • Is it awkward to carry for one person?
  • Where am I planning on putting this item? Am I going to be carrying it a far distance? Are there doors that will need to be opened when I’m carrying it?
  • Are there proper handles? Do I need safety gloves?
  • Do I have equipment (e.g., a lift) that can do this job safely?
  • Should this be carried by more than one person?
  • Are there any obstructions that should be moved first?

Taking note of your environment, the item you plan to lift, and other considerations can help you decide if this item is a one- or two-person job or requires other assistance, such as machinery.

2. Stretch

Just like you’d warm up before a workout, you should also warm up and stretch your muscles before lifting.

Ideally, spend a few minutes doing some dynamic stretching (e.g., lunges, lower back rotations, arm circles) to prepare your muscles and get your blood flowing.

3. Lift

To lift safely, you first want to make sure that you’re in the right positioning.

You’ll also want to make sure that you bend your knees, squat down to grab the item, and use the strength of your legs to do most of the lifting. This can help to lower back and other muscular injury.

Here are the steps to safely lift a heavy item:

  1. Stand as close to the item as possible. This will prevent you from overstraining your back. Stand in front of the item with a wide base of support (feet at least shoulder width apart).
  2. Bend your knees and keep your back upright, shoulders back, and head looking straight forward. There should be a natural curve in your lower back. This will help ensure you’re using your legs rather than your back to lift the item.
  3. Place both hands on the handles or sides of the item.
  4. When ready, look straight forward and push into the balls of your feet as you slowly straighten your legs. Avoid twisting your back.
  5. Hold the item as close to your body as possible around belly button level, with your elbows to your sides.

4. Carry

If needed, slowly take small steps to walk to the spot you plan to put the item. If it’s far, you should consider placing the item on a cart or other form of transportation.

If you need to change directions, lead with your hips and ensure your shoulders stay aligned with your hips. Continue to keep the load as close to your body as possible.

5. Set down

Setting an item down is the same movement as lifting but in reverse:

  1. Stop walking and stand squarely in front of the spot you intend to place the item.
  2. Slowly bend your knees and squat as you lower toward the ground. Keep the item close to your body, brace your core, and keep your head looking straight forward.
  3. Place the item on the ground fully before lifting up again.

If the item will be placed above the ground (e.g., on a counter or table), walk up to the surface and place it gently on top. If it’s slightly lower than hip level, be sure to still bend your knees and lower your body to place the item down safely.

While no one intends to hurt themselves, it’s quite common to injure yourself while lifting heavy objects. The most common lifting problems include:

  • lifting with your back
  • bending forward and keeping your legs straight to pick up an item
  • twisting while lifting or carrying a heavy item
  • lifting a heavy item that’s above shoulder height
  • carrying an item that’s too heavy or large
  • using a partial grip (e.g., two fingers)
  • lifting items when you’re tired, fatigued, or already injured
  • holding your breath
  • trying to lift and move the item too quickly

By lifting properly and avoiding these common lifting problems, you can help lower your risk of injury.

To prevent injury, consider these helpful tips:

  • When in doubt, ask for assistance.
  • Make a plan from start to finish (lifting to placing down).
  • Brace your core when lifting.
  • Always bend your knees to lift an item, even if it looks light.
  • Check the weight of the item by studying the weight on the label (if possible).
  • Ideally, use a lifting device to assist you.
  • If you’re going to move the item a far distance, use a cart, vehicle, or other piece of machinery.
  • Always stretch and warm up before lifting. Your safety comes before work or other obligations.
  • Use personal protective equipment (e.g., steel-toed shoes, gloves), as needed.
  • Take breaks if you’re tired or plan to move multiple objects.
  • Avoid holding an item for a long period of time.
  • If needed, ask a person to open any doors or move obstructions out of the way.

To ensure your safety, always practice safe lifting techniques.

The best lifting techniques involve using your legs to lift heavy objects instead of your back, since your legs are some of your strongest muscles while your back is more susceptible to injury.

You’ll also want to make sure that you’re planning ahead, only lifting objects you feel comfortable lifting by yourself, and being just as mindful when you place the item down as when you lift it.

And remember, you should always ask for assistance if you have any concerns. It’s better to be safe than to risk injuring yourself.

Wed, 21 Sep 2022 03:32:00 -0500 en text/html
Killexams : R&D credit claim transition period extended

The IRS extended for another year, until Jan. 10, 2024, the transition period during which it will allow taxpayers 45 days to perfect a refund claim involving a Sec. 41 research and development (R&amp;D) credit to comply with new information requirements.

The update to the requirements was posted Friday to an IRS news webpage that includes the original Oct. 15, 2021, news release highlighting an IRS Chief Counsel memorandum setting forth the requirements, and other subsequent updates.

The latest update follows by less than a week an AICPA Tax Executive Committee letter to the IRS offering recommendations on the requirements. One recommendation it reiterated from an earlier letter was that the IRS delay implementation of the new requirements to allow time for a public comment period and for the Service to consider and respond to those comments. The second letter also recommended that the IRS remove the additional requirements for an R&amp;D credit refund claim to be deemed valid, clarify the information requirements, and for the IRS and Treasury to evaluate each item in a refund claim independently and inform taxpayers within 45 days whether the claim is valid.

The Chief Counsel memo provides that for an R&amp;D credit refund claim on an amended return to be considered sufficient and valid, it must:

  • Identify all business components to which it relates for the claim year;
  • For each business component, identify:
    • All research activities performed,
    • All individuals who performed each research activity, and
    • All the information each individual sought to discover; and
  • Provide the total qualified employee wage expenses, total qualified supply expenses, and total qualified contract research expenses for the claim year. This may be done on Form 6765, Credit for Increasing Research Activities.

The IRS originally provided a transition period until Jan. 10, 2023, during which taxpayers submitting an R&amp;D credit claim that the Service considers not to meet these conditions may provide any required missing information, or perfect it, within 30 days. On Jan. 5, 2022, in an update to its frequently asked questions on the requirements, the IRS lengthened this perfection period to 45 days.

— To comment on this article or to suggest an idea for another article, contact Paul Bonner at

Thu, 13 Oct 2022 19:34:00 -0500 text/html
Killexams : AICPA Foundation awards minority doctoral students with a $12,000 fellowship

As part of the AICPA Fellowship for Minority Doctoral Students program, which strives to grow and diversify the educator pipeline in accounting programs, the AICPA Foundation offered 23 minority doctoral students a $12,000 fellowship. 

Established in 1922 to advance education and professional advancement in accounting, the AICPA Foundation has been supporting aspiring accountants through educational funding for students at all levels, from high school seniors to CPAs pursuing a Ph.D. The foundation created the fellowship over 50 years ago under the influence of John Carey, who worked as the AICPA's vice president and executive director, and often encouraged students from all backgrounds to become CPAs when he was a university professor. 

"Guided by a core ideology and principles, the foundation is committed to supporting and growing the next generation of CPAs through three primary focuses: accounting and education outreach, scholarships and fellowships and diversity and inclusion," said Jan Taylor, senior director of academic and student engagement at the AICPA. "We have made great strides encouraging and providing educational opportunities and promoting the hiring of high-potential minority accounting students over the past 50 years, but our work isn't finished. We still have a long way to go."


Christiana Antwi-Obimpeh

Christiana Antwi-Obimpeh, who's a fellowship recipient this year, has always been an overachiever. Now entering her fourth year as a doctoral student at the University of Texas, San Antonio, Antwi-Obimpeh remembers her parents as hard-working individuals who always pushed her to reach her full potential. A valedictorian in high school, Antwi-Obimpeh distinguished herself as a gifted student before working in public accounting for four years and corporate accounting for seven years.

It was a difficult decision to leave a steady income to pursue a Ph.D., and the AICPA's decision to grant her the scholarship was a "great relief" for the Ohio-based professional. Naturally good at mathematics, Antwi-Obimpeh was always attracted by the problem-solving aspect of accounting, and her first class at Kent State University nurtured her interest in organizational misconduct and fraud. However, the future professor believed that the accounting profession was in need of people in academia, and that companies could benefit from her research. 

"I think there's a need to bridge the gap between how practitioners, businesses and other organizations interpret information and make decisions, versus what people who are impacted by them actually perceive," said Antwi-Obimpeh. "Academics can speak from a more analytical perspective and communicate to companies what can be improved, what can be capitalized upon, and what questions they should take the time to answer."

Antwi-Obimpeh has often seen a discrepancy between companies' rhetoric and the policies they actually enforced. She says that while firms should continue to have DEI councils and encourage minorities to pursue leadership positions, they should also spread their efforts to the recruiting process. Antwi-Obimpeh noticed that many businesses don't hire from Hispanic Serving Institutions like hers and, as a result, their workforce doesn't always reflect the communities they serve. She also thinks that students from underrepresented backgrounds are often barred from the accounting profession because they've never been exposed to those careers, and that's an opinion that Jose Nicolas Arguello also shares.


Jose Nicolas Arguello

Currently studying at the University of Tennessee, Knoxville, for his doctorate, Arguello is a first-generation student who's also been selected as a fellowship recipient. He says that many minority students often turn away from accounting in the belief that it's a difficult and boring discipline that requires a lot of numbers. However, Arguello benefited from accounting learning and career opportunities during his undergraduate years, when the University of North Texas, which is an HSI, began its Accounting Scholars Program. In his opinion, it's initiatives like that or the AICPA's that promote the interest of minority students. 

"The AICPA and their donors are so incredibly generous with their Legacy Scholars Program, and it made a huge positive impact on me and the other hundreds of Legacy Scholars," said Arguello. "I think the AICPA and a lot of public accounting firms are doing a fantastic job with DEI in the profession."

Attributing most of his success to his mentors and family, Arguello hopes that other students will soon share his enthusiasm for the language of business, the stability of the profession and the opportunities that come with it. Planning to work for PwC in its audit and assurance practice and pursue his CPA licensure, Arguello wants to follow the Mendoza College of Business motto by growing "the good in business" and becoming a positive force in society.

Sat, 01 Oct 2022 03:44:00 -0500 en text/html
Killexams : Offline Robot Programming Software Market Size, Types, Applications, Top Manufacturers, Growth Techniques, Future Trends and Forecast to 2028

The MarketWatch News Department was not involved in the creation of this content.

Sep 20, 2022 (The Expresswire) -- Global “Offline Robot Programming Software Market” research report provides a comprehensive overview, industry shares, and growth opportunities of market research includes historical and forecast market size covering different segments like product type, application, key dynamics, drivers, restraints and key regions and countries. The Offline Robot Programming Software market report also presents the market competition landscape and a corresponding detailed analysis of the leading players in the market.

Get a sample PDF of the Report -

As the global economy mends, the growth of Offline Robot Programming Software will have significant change from previous year. The global market size will reach significant USD in 2028, growing at a CAGR over the analysis period.

The Offline Robot Programming Software Market report also splits the market by region: Americas, United States, Canada, Mexico, Brazil, APAC, China, Japan, Korea, Southeast Asia, India, Australia, Europe, Germany, France, UK, Italy, Russia, Middle East and Africa, Egypt, South Africa, Israel, Turkey, GCC Countries.

To Understand How Covid-19 Impact Is Covered in This Report -

Offline Robot Programming Software Market Segment by Manufacturers, this report covers:

● Octopuz ● RoboDK ● Delfoi Robotics ● Robotmaster ● Convergent Information Technologies ● KUKA ● Verbotics ● Dassault ● Siemens ● ABB ● Autodesk ● Delmia ● Energid Actin ● SprutCam Robot ● Artiminds ● Yaskawa

For the competitive landscape, the report also introduces players in the industry from the perspective of the market share, concentration ratio, etc., and describes the leading companies in detail, with which the readers can get a better idea of their competitors and acquire an in-depth understanding of the competitive situation.

"Final Report will add the analysis of the impact of COVID-19 on this industry."

Segmentation by type: breakdown data from 2017 to 2022

● CAD Software ● CAM Software ● Others

Segmentation by application: breakdown data from 2017 to 2022

● Construction ● Shipbuilding ● Industrial ● Automotive ● Aerospace ● Others

Get a sample Copy of the Offline Robot Programming Software market Report 2022

Geographical Regions covered in Offline Robot Programming Software market report are:

● North America (U.S. and Canada) Market size, Y-O-Y growth, Market Players Analysis and Opportunity Outlook ● Latin America (Brazil, Mexico, Argentina, Rest of Latin America) Market size, Y-O-Y growth and Market Players Analysis and Opportunity Outlook ● Europe (U.K., Germany, France, Italy, Spain, Hungary, Belgium, Netherlands and Luxembourg, NORDIC (Finland, Sweden, Norway, Denmark), Ireland, Switzerland, Austria, Poland, Turkey, Russia, Rest of Europe), Poland, Turkey, Russia, Rest of Europe) Market size, Y-O-Y Growth Market Players Analyse and Opportunity Outlook ● Asia-Pacific (China, India, Japan, South Korea, Singapore, Indonesia, Malaysia, Australia, New Zealand, Rest of Asia-Pacific) Market size, Y-O-Y growth and Market Players Analysis and Opportunity Outlook ● Middle East and Africa (Israel, GCC (Saudi Arabia, UAE, Bahrain, Kuwait, Qatar, Oman), North Africa, South Africa, Rest of Middle East and Africa) Market size, Y-O-Y Growth Market Players Analysis and Opportunity Outlook

Key Reasons to Purchase:

● To gain insightful analyses of the market and have a comprehensive understanding of the global market and its commercial landscape. ● Assess the production processes, major issues, and solutions to mitigate the development risk. ● To understand the most affecting driving and restraining forces in the Offline Robot Programming Software market and its impact in the global market. ● Learn about the market strategies that are being adopted by leading respective organizations. ● To understand the outlook and prospects for the market.

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Detailed TOC of Global Offline Robot Programming Software Market Growth (Status and Outlook) 2022-2028

1 Scope of the Report

1.1 Market Introduction

1.2 Years Considered

1.3 Research Objectives

1.4 Market Research Methodology

1.5 Research Process and Data Source

1.6 Economic Indicators

1.7 Currency Considered

2 Offline Robot Programming Software Market Executive Summary

2.1 World Market Overview

2.1.1 Global Market Size 2017-2028

2.1.2 Market Size CAGR by Region 2017 VS 2022 VS 2028

2.2 Offline Robot Programming Software Segment by Type

2.2.1 Type 1

2.2.2 Type 2

2.3 Offline Robot Programming Software Market Size by Type

2.3.1 Offline Robot Programming Software Market Size CAGR by Type (2017 VS 2022 VS 2028)

2.3.2 Global Market Size Market Share by Type (2017-2022)

2.4 Offline Robot Programming Software Segment by Application

2.4.1 Application 1

2.4.2 Application 2

2.5 Offline Robot Programming Software Market Size by Application

2.5.1 Offline Robot Programming Software Market Size CAGR by Application (2017 VS 2022 VS 2028)

2.5.2 Global Offline Robot Programming Software Market Size Market Share by Application (2017-2022)

3 Offline Robot Programming Software Market Size by Player

3.1 Market Size Market Share by Players

3.1.1 Global Revenue by Players (2020-2022)

3.1.2 Global Revenue Market Share by Players (2020-2022)

3.2 Global Key Players Head office and Products Offered

3.3 Market Concentration Rate Analysis

3.3.1 Competition Landscape Analysis

3.3.2 Concentration Ratio (CR3, CR5 and CR10) and (2020-2022)

3.4 New Products and Potential Entrants

3.5 Mergers and Acquisitions, Expansion

4 Offline Robot Programming Software by Regions

4.1 Offline Robot Programming Software Market Size by Regions (2017-2022)

4.2 Americas Offline Robot Programming Software Market Size Growth (2017-2022)

4.3 APAC Offline Robot Programming Software Market Size Growth (2017-2022)

4.4 Europe Offline Robot Programming Software Market Size Growth (2017-2022)

4.5 Middle East and Africa Offline Robot Programming Software Market Size Growth (2017-2022)

11 Key Players Analysis

11.1 Manufacture 1

11.1.1 Manufacture 1 Company Information

11.1.2 Manufacture 1 Offline Robot Programming Software Product Offered

11.1.3 Manufacture 1 Offline Robot Programming Software Revenue, Gross Margin and Market Share (2020-2022)

11.1.4 Manufacture 1 Main Business Overview

11.1.5 Manufacture 1 Latest Developments

11.2 Manufacture 2

11.2.1 Manufacture 2 Company Information

11.2.2 Manufacture 2 Offline Robot Programming Software Product Offered

11.2.3 Manufacture 2 Offline Robot Programming Software Revenue, Gross Margin and Market Share (2020-2022)

11.2.4 Manufacture 2 Main Business Overview

11.2.5 Manufacture 2 Latest Developments

11.3 Manufacture 3

11.3.1 Manufacture 3 Company Information

11.3.2 Manufacture 3 Product Offered

11.3.3 Manufacture 3 Revenue, Gross Margin and Market Share (2020-2022)

11.3.4 Manufacture 3 Main Business Overview

11.3.5 Manufacture 3 Latest Developments

12 Research Findings and Conclusion

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Tue, 20 Sep 2022 07:56:00 -0500 en-US text/html
Killexams : AICPA receives a $120K grant for Maryland apprentices

The American Institute of CPAs received a $120,000 grant from the Maryland Department of Labor to expand its Registered Apprenticeship for Finance Business Partners in the state.

More than 12,000 apprentices are registered in the state's apprenticeship and training program, and the funds will be used to cover the training of 25 new apprentices at a  minimum. The program provides a new point of entry for aspiring professionals in finance or accounting as well as talent retention and diversification for employers. 

"Since day one, Governor [Larry] Hogan has been focused on utilizing common sense solutions to grow and expand economic opportunities for all Marylanders," said Maryland Secretary of Labor Tiffany Robinson in a statement. "His steadfast support for Registered Apprenticeship has allowed Maryland labor to not only grow the number of apprentices in our state to a historic level, but also to grow and diversify the industries and occupations that are served by our successful apprenticeship system. Our partnership with the AICPA is a continued step in the right direction."

Through the apprenticeship, candidates will gain access to paid job training, on-site mentorship and possible financial incentives to reduce company expenses. Registered apprentices can also access online learning via the AICPA's CGMA Finance Leadership Program. 

"The battle for talent is increasing, making the need for more skilled accounting and finance talent even more pressing," said Tom Hood, executive vice president of business engagement and growth at the AICPA, in a statement. "Our apprenticeship combines a world-class learning program with mentorship and on-the-job training, which helps employers recruit and grow their own, providing the kind of workplace the 21st-century workforce expects — diverse, inclusive, collaborative and innovative."

The first of its kind for accounting and finance, the AICPA's apprenticeship program is a flexible, skills-based initiative that is available to new hires, incumbent employees as well as those seeking an associate or bachelor's degree. 

"Apprenticeships offer an opportunity to 'earn while you learn,' meaning that employees study the CGMA Finance Leadership Program and receive on-the-job training while also earning a living," said Joanne Fiore, vice president of pipeline and apprenticeships of CGMA Americas at the AICPA association, in a press release. "And apprenticeships help build a more inclusive accounting and finance team by widening the aperture of candidates to consider. Not every candidate has to have all the skills, experience and education up front, because the apprenticeship provides the opportunity to gain them." 

Maryland is the first state in which the AICPA has registered its apprenticeship and the organization has partnered with the Maryland Association of CPAs to promote the program and expand it across the state. 

"This apprenticeship is an exciting partnership with the AICPA and the state of Maryland to support more Marylanders, both those seeking to enter the accounting and finance profession and those businesses in need of more talent in this critical area," said MACPA CEO Rebekah Brown in a statement.

Senior Reporter, Accounting Today

Thu, 22 Sep 2022 01:11:00 -0500 en text/html
Killexams : AICPA Financial Preparedness Tips as "Major Storm" Hurricane Ian Tracks Toward Florida, Southeastern U.S.

NEW YORK, September 28, 2022--(BUSINESS WIRE)--Hurricane Ian threatens tens of millions of people and businesses in Florida and the East Coast with heavy rains, strong winds and flooding as the Category 4 storm is expected to make landfall overnight, September 28.

The American Institute of CPAs, (AICPA) understands that disasters such as Hurricane Ian not only take an emotional toll, but they take a financial toll as well. Safeguarding one’s finances in case of a catastrophic event is an often-overlooked aspect of disaster preparedness. To help people and businesses mitigate potential damages and lessen the financial blow of a disaster, the AICPA, American Red Cross and National Endowment for Financial Education (NEFE) developed the Disasters and Financial Planning: A Guide for Preparedness and Recovery.

"People and businesses need to take proactive steps to minimize the potential impact disasters, such as Hurricane Ian, can have on their lives and financial well-being," said Eva Simpson, CPA, CGMA, VP – Tax Practice and Financial Planning at AICPA. "When a natural or other disaster strikes, often the initial concerns are dealing with the personal and emotional fallout, but it is important to remember there are financial effects that can have long-term impacts. Disaster preparedness can go a long way to mitigate the financial toll and help people and businesses recover."

In preparation for a natural disaster, people should plan to:

  • Compile a disaster supply kit that includes food and water, first-aid supplies, flashlight and extra batteries, medications, extra case, baby and pet supplies, blankets, hygiene products and copies of personal documents.

  • Develop a disaster plan that includes identifying safe places in the home, evacuation plans and family responsibilities.

  • Take steps to reduce property damage.

  • Identify how a disaster could impact jobs and livelihoods.

  • Evaluate and enroll in adequate medical insurance and disability and long-term care policies.

  • Safeguarding records and irreplaceable items.

  • Protecting loved ones by identifying a meet-up location in case of separation.

Hurricane Ian will likely disrupt businesses and organizations of all sizes as it stretches across the Southeast. Small businesses are especially vulnerable to the financial impacts of disasters. Business owners can help mitigate the impacts of a natural disaster by:

  • Ensuring their continuity blueprint is in place and updated, including identifying a core team to handle critical tasks.

  • Staying in touch with employees, clients and key business partners before, during and after the event.

  • Establishing a backup location for operations in the event, they need to relocate and continue operating.

  • Establishing a relationship with a bank in other areas in case local banks are inaccessible.

The Red Cross Plan and Prepare is an online tool which complements the "Disasters and Financial Planning" guide and assists people and businesses in planning and preparing for events at home, school, and the workplace, as well as additional tools and apps.

It’s a long 6-month season, and it only takes a single storm to disrupt and cause extensive damage as we recently witnessed with Hurricane Fiona’s devastation throughout the Caribbean and Canada. Hurricane Ian is unlikely to be the last major Hurricane of the 2022 season, and people and businesses throughout the Gulf and Atlantic coasts are encouraged to evaluate their disaster preparedness plans.

About the Association of International Certified Professional Accountants, and AICPA &amp; CIMA

The Association of International Certified Professional Accountants® (the Association), representing AICPA® &amp; CIMA®, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable, and resilient future.

The American Institute of CPAs® (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state, and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants® (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

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Allison Carter Fanney

Wed, 28 Sep 2022 02:33:00 -0500 en-US text/html
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