Don’t Go with the Flow

Try the Tax & Accounting

E-Sign Solution that Actually Works

SafeSend Returns is a revolutionary tax return assembly, delivery, and e-signature system – an entirely unique solution that will leave you wondering, why has no one thought of this before? Stop chasing e-signatures, and implement the solution built for tax & accounting 昀rms.

By Jeff Stimpson

34 Director’s Cut How to Strategize During Disruption

By Kristie P. Paskvan, CPA, MBA

36 Practice Perspectives

Are You Asking Clients the Wrong Questions?

By Art Kuesel

38 Ethics Engaged

Is Short Selling Ethical?

By Elizabeth Pittelkow Kittner,

CPA,

CGMA, CITP, DTM

40 Financially Speaking Do Political Parties Really Power the Stock Market?

By Mark J. Gilbert, CPA/PFS, MBA

By Andrea Wright, CPA

42 Inside Finance

How Business Leaders Can Zip Past Zoom Limits

By Nancy Miller, CPA

44 Tax Decoded

Decoding Decoupling: The Facts Behind Pritzker’s Proposal

By Keith Staats, JD

Illinois Cpa Society

550 W. Jackson Boulevard, Suite 900, Chicago, IL 60661 www.icpas.org

Publisher/President & CEO

Todd Shapiro

Editor Derrick Lilly

Assistant Editor

Hilary Collins

Creative Director

Gene Levitan

Copy Editors

Mari Watts | Jennifer Schultz, CPA

Photography Derrick Lilly | iStock

Circulation

John McQuillan

Icpas Officers

Chairperson

Thomas B. Murtagh, CPA, JD | BKD CPAs & Advisors

Vice Chairperson

Mary K. Fuller, CPA | Shepard Schwartz & Harris LLP

Secretary

Deborah K. Rood, CPA, MST | CNA Insurance

Treasurer

Jonathan W. Hauser, CPA | KPMG LLP

Immediate Past Chairperson

Dorri C. McWhorter, CPA, CGMA, CITP | YWCA Metropolitan Chicago

Icpas Board Of Directors

John C. Bird, CPA | RSM US LLP

Brian J. Blaha, CPA | Wipfli LLP

Jennifer L. Cavanaugh, CPA | Grant Thornton LLP

Pedro A. Diaz De Leon, CPA, CFE | Kemper Corporation

Kimi L. Ellen, CPA | Benford Brown & Associates LLC

Stephen R. Ferrara, CPA | BDO USA LLP

Jennifer L. Goettler, CPA, CFE | Sikich LLP

Scott E. Hurwitz, CPA | Deloitte LLP

Joshua D. Lance, CPA, CGMA | Lance CPA Group

Enrique Lopez, CPA | Lopez & Company CPAs Ltd.

Stella Marie Santos, CPA | Adelfia LLC

Brian B. Stanko, PhD, CPA | Loyola University

Richard C. Tarapchak, CPA | II-VI Inc.

Mark W. Wolfgram, CPA, MST | Bel Brands USA Inc.

BACK ISSUES + REPRINTS

Back issues may be available. Articles may be reproduced with permission. Please send requests to lillyd@icpas.org.

Advertising

Want to reach 22,600+ accounting and finance professionals? Advertising in Insight and with the Illinois CPA Society gives you access to Illinois’ largest financial community. Contact Mike Walker at mike@rwwcompany.com.

Insight is the magazine of the Illinois CPA Society. Statements or articles of opinion appearing in Insight are not necessarily the views of the Illinois CPA Society. The materials and information contained within Insight are offered as information only and not as practice, financial, accounting, legal or other professional advice. Readers are strongly encouraged to consult with an appropriate professional advisor before acting on the information contained in this publication. It is Insight’s policy not to knowingly accept advertising that discriminates on the basis of race, religion, sex, age or origin. The Illinois CPA Society reserves the right to reject paid advertising that does not meet Insight’s qualifications or that may detract from its professional and ethical standards. The Illinois CPA Society does not necessarily endorse the non-Society resources, services or products that may appear or be referenced within Insight, and makes no representation or warranties about the products or services they may provide or their accuracy or claims. The Illinois CPA Society does not guarantee delivery dates for Insight. The Society disclaims all warranties, express or implied, and assumes no responsibility whatsoever for damages incurred as a result of delays in delivering Insight. Insight (ISSN1053-8542) is published four times a year, in spring, summer, fall, and winter, by the Illinois CPA Society, 550 W. Jackson, Suite 900, Chicago, IL 60661, USA, 312.993.0407. Copyright © 2021. No part of the contents may be reproduced by any means without the written consent of Insight. Send requests to the address above. Periodicals postage paid at Chicago, IL and at additional mailing offices. POSTMASTER: Send address changes to: Insight, Illinois CPA Society, 550 W. Jackson, Suite 900, Chicago, IL 60661, USA.

BOARD CHAIR THOMAS B. MURTAGH, CPA, JD, PARTNER, BKD CPAs & ADVISORS