As we work through the succession and retirement of senior partners in our firms, a lot of us are also reviewing and updating our internal documents and agreements. A key part of the update should be focused around how we bring new partners into the firm to replace the "old guys".

The question of change comes up every year at the end of December. Everyone has New Year's resolutions and thoughts of how they are going to improve themselves in 2014 in regards to health, diet, fitness, as well as to how they are going to improve themselves in relationships, work and business.

Robert Carmines says it’s a wonder he’s not electrocuted when he tries to sort out the wires under his desk. Or sometimes when he’s trying to sort out the problems with monitors, it’s like trying to find the burned out bulb in a string of Christmas lights. Welcome to the world of multiple monitors.

Payroll preparation is one of those subjects that can produce a wide range of opinions among accounting professionals. Postulate that the service can be a good way for accountants to make money or it's not a business they should be in and you can probably get a significant number of practitioners lined up behind either position. Is the main element needed for success the right staff, software or the number of clients?