background image
c o n t e n t s
Sept/Oct 2011 Vol. 52 Issue 5
advocacy community education
3
Connecticut Society of Certified Public Accountants
716 Brook Street, Suite 100, Rocky Hill, CT 06067-3433
860-258-4800 Fax: 860-258-4859 www.cscpa.org
Opinions expressed in bylined articles appearing in this
publication are those of the author(s) and do not neces-
sarily reflect CSCPA opinions or positions nor do they
constitute endorsements.
Connecticut CPA
(USPS #004-433) is published
bi-monthly for dues paying members of the Connecticut
Society of CPAs by the CSCPA, 716 Brook Street, Suite
100, Rocky Hill, CT 06067-3433. Periodicals postage paid
at Rocky Hill, CT and at additional mailing offices. POST-
MASTER: Send address changes to CSCPA, 716 Brook
Street, Suite 100, Rocky Hill, CT 06067-3433.
A publication of the Connecticut Society
of Certified Public Accountants
C
onnecticut
CPA
CS CPA
CSCPA Board of Directors
Gregory A. Lainas
President
Noelle A. Taddei
President-elect
Brian J. Kelleher
Treasurer
Mark A. Andrews
Secretary
Jevon Knowles
Member-at-Large
Vanessa E. Rossitto
Member-at-Large
Michael L. Kraten
Member-at-Large,
CSCPA Advisory Council Chair
Connecticut CPA Staff
Arthur J. Renner
Executive Director
Kirsten F. Piechota
Managing Editor/
Design and Layout
Caitlin Q. Bailey O'Neill
Assistant Editor
Mark Zampino
Publisher
Julie E. McNeal
Contributor
Get the scoop on a CPA working in the world of gelato
in this month's member spotlight!
page 19
On the Cover
20 New and Young
Professionals Kick for Kids
Kickball Tournament
Benefits Children's Literacy
Features
5
Renner Refutes Hartford
Business Journal Article
6
Smartphones, New Apps,
and Their Related Potential
for Financial Crime
By Stephen Pedneault, CPA,
CFE, CFF, FCPA
8
Connecticut Supreme
Court Upholds Business
Recordkeeping
Requirements
By Robert J. Percy, Esq. and
Eric L. Green, Esq.
14 Third Party
Verification Letters
22 The DRS
Commissioner's Column
By Kevin B. Sullivan
23 Payroll Processing Software
Limitations May Impact
Income Tax Withholding
24 CPAs and Attorneys:
Creating a Win-Win
By Jill M. Kovalich
Programs & Events
27 2011 ETF Golf Tournament
28 CSCPA Monthly Calendar
30 Tax360
the State and
Federal Tax Forum
32 Members-Only Programs
37 Tuesday is Techday (New!)
38 CPE Pages
Member Matters
19 Member Spotlight: Brad Kronstat
42 Pledge Pages
44 Member News
45 Mingling & Merriment 2011:
The NYP Holiday Party
46 Join Us for Some Feel-Good Fun!
48 CPAmobility.org Launches
48 CAAS Corner
49 Member Perks
50 Networking, Top-Notch Speakers
at IRS Liaison Dinner Meeting
51 Firm Moves and Promotions
52 Classified Advertisements
55 Affinity Partnerships
56 Financial Literacy on Campus
58 Welcome, New Members!
59 Member Snapshots
On the Cover: New and Young Professionals kickball tournament team representatives take time
out for a photo with representatives from reading enrichment program Everybody Wins! CT. The
tournament raised $1500 and collected more than 50 books to benefit the Connecticut charity.
Read the full story on page 20.