The bill, introduced by Ken Armbrister, D-Victoria, in the Senate and Tom Uher, D-Bay City, in the House, amends the state's main accounting regulations to allow professionals of other disciplines to partner with accountants and hold minority ownership of a CPA firm. Partners must be actively involved in the CPA firm, hold a bachelor's degree and pass an examination of the accountants' rules of professional conduct.

It is important for a company to have a nondiscrimination policy. However, this is not always enough. The policy should be constantly enforced and reevaluated. A company should educate all employees about equal employment opportunity laws. These laws can be complex but training people in accordance of these laws is very important.

Networking is a 24-hour process. It is a lifestyle that enhances business and personal relationships—a support system that will help you when you need a new job, advise on climbing the corporate ladder, a safety net when you dare to "go it alone," a resource when you need a doctor, personal trainer or child care provider.

Fraud and misappropriation of assets costs U.S. companies more than $400 Billion annually or $9 per day, per employee on average*. However, losses from fraud caused by management-level employees and executives are sixteen times greater than those caused by non-managerial employees. This is "white collar crime" usually falling into two broad categories, financial statement misrepresentations and misappropriation of assets.

In one of the tighest labor markets in recent history, more and more companies of all sizes are extending counteroffers to their employees than ever before. The reason is obvious: why go through the trouble and hardship of replacing that particular person when you can have an opportunity to keep him/her by paying some extra money to retain good employees. Furthermore, it prevents a disruption in the workflow and reflects better morale for the other employees than if there were higher turnover.